Article 1 
1. For the purposes of implementing Decision No 2/2000 of the Joint Council under the Interim Agreement on Trade and Trade-related matters between the European Community and Mexico: (a) The term ‘MFN’ shall be taken to mean the lowest rate of duty appearing in column 3 or 4, taking into account the periods of application mentioned or referred to in that column, of the second part of Annex I of Regulation (EEC) No 2658/87. However, it shall not mean a duty set up within the framework of a tariff quota under Article 26 of the Treaty or under Annex 7 to Regulation (EEC) No 2658/87. (b) Subject to paragraph 2, the final rate of preferential duty shall be rounded down to the first decimal place. 2. Where the result of calculating the rate of preferential duty is one of the following, the preferential rate shall be considered a full exemption: (a) 1 % or less in the case of ad valorem duties, or (b) EUR 0,5 or less per individual euro amount in the case of specific duties. 3. Wherever customs duties comprise an ad valorem duty plus one or more specific duties, the preferential reduction is limited to the ad valorem duty where it is so provided in Article 8 of Decision No 2/2000. Where the customs duties comprise an ad valorem duty with a minimum and maximum duty, the preferential reduction also applies to that minimum and maximum duty. Where they comprise more than one specific duty, the preferential reduction applies to all of these.
Article 2 
1. Subject to paragraph 5, the customs duties on the products listed in the Annex to this Regulation and originating in Mexico shall be reduced to the levels provided and within the limits of the tariff quotas specified in that Annex. 2. These tariff quotas shall be managed in accordance with Articles 308a, 308b and 308c of Regulation (EEC) No 2454/93. However, Article 308c(2) and (3) shall not apply to the tariff quota at order No 09.1871 in the Annex. 3. With respect to the products covered by the Annex to this Regulation: (a) the specific export document referred to in Article 8(7) of Decision No 2/2000 of the Joint Council means the movement certificate EUR 1 or the invoice declaration referred to in Article 15(1) of that Decision, and (b) the acceptance of the declaration for release for free circulation shall be deemed to constitute the issuing of the import licence referred to in that provision. 3 a. With respect to products of CN code 0803 00 19 the presentation of an import licence as regards fresh bananas originating in Mexico shall not be required. 4. The reductions of duty referred to in the Annex are expressed as a percentage of the customs duties effectively applied to goods of Mexican origin outside the tariff quotas in question when declared for release for free circulation. 5. The customs duty applicable to products of CN code 1704 10 within the tariff quota at order No 09.1857 in the Annex to this Regulation shall be 6 %. The customs duty applicable to products of CN code 1604 14 16 within the tariff quota at order No 09.1854 in the Annex to this Regulation shall be 6 %. 5 a. The customs duty applicable to products of CN code 1302 20 10 within the tariff quota at order No 09.1873 in the Annex shall be 2 %. 5 b. The customs duty applicable to products of CN code 0803 00 19 within the tariff quota at order No 09.1834 in the Annex shall be EUR 70/tonne. 6. With the exception of the tariff quotas at order No 09.1834, No 09.1854, No 09.1873 and No 09.1899, the tariff quotas mentioned in the Annex to this Regulation shall be opened each year for a 12-month period from 1 July to 30 June. These quotas shall be opened for the first time on 1 July 2000. The tariff quota at order No 09.1834 shall be opened from 1 January to 31 December of each calendar year. For the year 2008, this quota shall apply from 29 July 2008. The tariff quota at order No 09.1873 shall be opened from 1 May 2004 to 31 December 2004 and from 1 January to 31 December of each calendar year thereafter, for as long as the quota remains applicable. 7. The tariff quota at order No 09.1847 in the Annex to this Regulation shall be opened for the last time on 1 July 2007. 8. An annual tariff quota of 2 500 units shall be opened at the preferential rate provided under the Agreement for vehicles of CN codes 8701 20, 8702 and 8704, originating in Mexico according to the specific origin rules laid down in Annex III, Appendix IIa, Note 12.1 to Decision No 2/2000. This tariff quota shall be opened annually for twelve months from 1 January to 31 December, until December 2006. It shall be opened for the first time on 1 July 2000 for half of the annual volume. To be eligible for the benefit of this tariff quota, the following must be indicated in box 7. (Remarks) of movement certificate EUR.l or on the invoice declaration for the goods in question: ‘Specific origin rule laid down in Decision No 2/2000 of EC-Mexico Joint Council, Annex III, Appendix IIa, Note 12.1’.
Article 3 
The annual volume of the tariff quota at order No 09.1853 in the Annex to this Regulation shall be increased successively by 500 tonnes each year from 1 July 2001.
Article 4 
Without prejudice to Articles 2 and 3, the amendments and technical adaptations of the Annex to this Regulation made necessary by amendments to the Combined Nomenclature and TARIC codes or arising from decisions of the EC-Mexico Joint Council, or from the conclusion of agreements, protocols or exchanges of letters between the Community and Mexico, shall be adopted by the Commission in accordance with the management procedure set out in Article 5(2).
Article 5 
1. The Commission shall be assisted by the Customs Code Committee, hereinafter referred to as ‘the Committee’. 2. Where reference is made to this paragraph, Articles 4 and 7 of Decision 1999/468/EC shall apply. The period laid down in Article 4(3) of Decision 1999/468/EC shall be set at three months. 3. The Committee shall adopt its rules of procedure.
Article 6 
1. Products put into free circulation with the benefit of the preferential rates provided under Decision No 2/2000 shall be subject to surveillance. The Commission in consultation with the Member States shall decide the products to which this surveillance applies. 2. Article 308d of Regulation (EEC) No 2454/93 shall apply. 3. The Member States and the Commission shall cooperate closely to ensure that this surveillance measure is complied with.
Article 7 
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Communities . It shall apply from 1 July 2000. This Regulation shall be binding in its entirety and directly applicable in all Member States.