Article 1 
1. From 1 January to 31 December 1991, the Common Customs Tariff duties shall be: - partially suspended within the framework of global fixed reduced-duty amounts in respect of the products listed in Annex I, - partially or totally suspended in respect of the products listed in Annex II, - totally suspended in respect of the products listed in Annex IV. 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: - listed in Annex III, as regards the products in Annexes I and II, - listed in Annex V, as regards the products in Annex IV. 3. The preferences granted by this Regulation are suspended, on a temporary basis, for products originating in the Republic of Korea. The benefit of the fixed reduced-duty amounts opened for imports of unmanufactured tobaccos specified in Annex I is not granted for products originating in China. 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. Entry under the fixed reduced-duty amounts opened for imports of unmanufactured Virginia 'flue-cured` type tobaccos shall be subject to the production of a certificate of authenticity issued by one of the authorities listed in Annex II to Commission Regulation (EEC) No 4128/87 (1). Pisco and singani, listed in Annexes II and IV and falling within CN code ex 2208 90 51, and tequila falling within CN code ex 2208 90 53, shall qualify for the preferential system subject to the production of an attestation of authenticity in the certificate of origin and drawn up according to the procedure referred to in Regulation (EEC) No 693/88. 5. The fixed reduced-duty amounts and the partial or total suspensions of duties, without quantitative limitations, shall be administered in accordance with the following provisions.
Article 2 
Community imports of the products listed in Annex I shall benefit from the customs duties specified for each product, within the framework of the fixed reduced-duty amounts, of which the volumes are specified in column 5 of that Annex. Those imports which enjoy exemption from customs duties under other preferential tariff arrangements granted by the Community shall not be charged against these fixed reduced-duty amounts. Article 3 The fixed reduced-duty 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 reduced-duty 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 drawings, 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 reduced-duty 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 conforming to Article 3 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 fixed 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 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 reduced-duty amounts. Each Member State shall guarantee free access to these fixed amounts to the importers of the products in question as far as the balance of the volumes openedpermits. 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.
Article 3 
The fixed reduced-duty 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 reduced-duty 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 drawings, 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 reduced-duty 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 conforming to Article 3 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 fixed 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 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 reduced-duty amounts. Each Member State shall guarantee free access to these fixed amounts to the importers of the products in question as far as the balance of the volumes openedpermits. 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.
Article 4 
1. The Commission shall keep account of the quantities drawn by the Member States conforming to Article 3 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 fixed 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 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 reduced-duty amounts. Each Member State shall guarantee free access to these fixed amounts to the importers of the products in question as far as the balance of the volumes openedpermits. 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.
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.
Article 6 
1. Community imports of the products listed in Annex II originating in the countries listed in Annex III shall benefit from the customs duties specified for each product, without prejudice to the levying of additional duties which may be applicable. 2. The products listed in Annex IV originating in the countries listed in Annex V shall be imported into the Community free of customs duties without prejudice to the levying of additional duties which may be applicable. Article 7 Where the Commission finds that imports of products benefiting from the treatment provided for in Article 6 are imported into the Community in quantities or at prices which place or are likely to place Community producers of similar or directly competitive products at a serious disadvantage, the levying of customs duties applied within the Community may be reintroduced in whole or in part on imports of the products in question from the country or countries or territory or territories which are the cause of such disadvantage. Such measures may also be taken in the event of actual or potential serious disadvantage which is confined to a single region of the Community. Article 8 1. The Commission may decide, by means of a Regulation, to reintroduce the levying of customs duties for a specified period, in order to ensure that Article 7 is applied. 2. Where action on the part of the Commission is requested by a Member State, the former shall give its decision within a period of not more than 10 working days from the date of receipt of the request and shall inform the Member State of this decision. 3. Each Member State may refer the measure taken by the Commission to the Council within a period of 10 working days following the date on which it was notified. The fact that the matter is referred to the Council shall not cause the measure to be suspended. The Council shall meet immediately. It may, acting on a qualified majority, amend or rescind the measure in question. Article 9 Articles 7 and 8 shall prejudice neither the application of the safeguard clauses adopted under the common agricultural policy pursuant to Article 43 of the Treaty nor those adopted under the common commercial policy pursuant to Article 113 of the Treaty, or any other safeguard clauses which might possibly be applied.
Article 7 
Where the Commission finds that imports of products benefiting from the treatment provided for in Article 6 are imported into the Community in quantities or at prices which place or are likely to place Community producers of similar or directly competitive products at a serious disadvantage, the levying of customs duties applied within the Community may be reintroduced in whole or in part on imports of the products in question from the country or countries or territory or territories which are the cause of such disadvantage. Such measures may also be taken in the event of actual or potential serious disadvantage which is confined to a single region of the Community. Article 8 1. The Commission may decide, by means of a Regulation, to reintroduce the levying of customs duties for a specified period, in order to ensure that Article 7 is applied. 2. Where action on the part of the Commission is requested by a Member State, the former shall give its decision within a period of not more than 10 working days from the date of receipt of the request and shall inform the Member State of this decision. 3. Each Member State may refer the measure taken by the Commission to the Council within a period of 10 working days following the date on which it was notified. The fact that the matter is referred to the Council shall not cause the measure to be suspended. The Council shall meet immediately. It may, acting on a qualified majority, amend or rescind the measure in question. Article 9 Articles 7 and 8 shall prejudice neither the application of the safeguard clauses adopted under the common agricultural policy pursuant to Article 43 of the Treaty nor those adopted under the common commercial policy pursuant to Article 113 of the Treaty, or any other safeguard clauses which might possibly be applied.
Article 8 
1. The Commission may decide, by means of a Regulation, to reintroduce the levying of customs duties for a specified period, in order to ensure that Article 7 is applied. 2. Where action on the part of the Commission is requested by a Member State, the former shall give its decision within a period of not more than 10 working days from the date of receipt of the request and shall inform the Member State of this decision. 3. Each Member State may refer the measure taken by the Commission to the Council within a period of 10 working days following the date on which it was notified. The fact that the matter is referred to the Council shall not cause the measure to be suspended. The Council shall meet immediately. It may, acting on a qualified majority, amend or rescind the measure in question. Article 9 Articles 7 and 8 shall prejudice neither the application of the safeguard clauses adopted under the common agricultural policy pursuant to Article 43 of the Treaty nor those adopted under the common commercial policy pursuant to Article 113 of the Treaty, or any other safeguard clauses which might possibly be applied.
Article 9 
Articles 7 and 8 shall prejudice neither the application of the safeguard clauses adopted under the common agricultural policy pursuant to Article 43 of the Treaty nor those adopted under the common commercial policy pursuant to Article 113 of the Treaty, or any other safeguard clauses which might possibly be applied.
Article 10 
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 statistical results for the products entered for free circulation in the reference quarter under a generalized preferential, treatment in accordance with the provisions of the present Regulation. These results, transmitted according to the headings 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. Article 11 The Commission shall see that the Statistical Office of the European Communities ensures the publication of the annual statements of set-off. Article 12 Member States and the Commission shall cooperate closely to ensure compliance with this Regulation. Article 13 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 11 
The Commission shall see that the Statistical Office of the European Communities ensures the publication of the annual statements of set-off. Article 12 Member States and the Commission shall cooperate closely to ensure compliance with this Regulation. Article 13 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 
Member States and the Commission shall cooperate closely to ensure compliance with this Regulation. Article 13 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 
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