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DOCUMENTS CONCERNING THE ACCESSION OF THE KINGDOM OF SPAIN AND THE PORTUGUESE REPUBLIC TO THE EUROPEAN COMMUNITIES, ACT CONCERNING THE CONDITIONS OF ACCESSION OF THE KINGDOM OF SPAIN AND THE PORTUGUESE REPUBLIC AND THE ADJUSTMENTS TO THE TREATIES, ARTICLE 30
Official Journal L 302 , 15/11/1985 P. 0028
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Article 30
1 . The basic duty to which the successive reductions provided for in Articles 31 , 75 ( 1 ) and 173 ( 1 ) and ( 2 ) are to be applied shall , for each product , be the duty actually applied on 1 January 1985 to products originating in the Community as at present constituted and Spain within the context of their trade .
2 . The basic duty used for the moves towards alignment on the Common Customs Tariff and the ECSC unified tariff provided for in Articles 37 , 75 ( 2 ) and 173 ( 4 ) shall , for each product , be the duty actually applied by the Kingdom of Spain on 1 January 1985 .
3 . However , if after that date and before accession a tariff reduction is applied , such reduced duty shall be considered as a basic duty .
4 . The Community as at present constituted and the Kingdom of Spain shall inform each other of their respective basic duties .
5 . Notwithstanding paragraph 1 , for the products appearing hereafter , the basic duties to which the Kingdom of Spain shall apply the successive reductions laid down in Article 31 shall be those indicated opposite each product .
CCT heading No * Description * Basic duty *
24.02 * Manufactured tobacco ; tobacco extracts and essences : * *
* A . Cigarettes * 50 % *
* B . Cigars * 55 % *
* C . Smoking tobacco * 46,8 % *
* D . Chewing tobacco * 26 % *
* E . Other , including agglomerated tobacco in the form of sheets or strip * 10,4 % *
27.09 * Petroleum oils and oils obtained from bituminous minerals , crude * Free
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