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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 39
Official Journal L 302 , 15/11/1985 P. 0030
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Article 39
1 . Where duties in the customs tariff of the Kingdom of Spain differ in nature from the corresponding duties in the Common Customs Tariff or the ECSC unified tariff , the progressive alignment of the former on the latter shall be effected by adding the components of the Spanish basic duty to those of the duty in the Common Customs Tariff or the ECSC unified tariff , the Spanish basic duty being reduced to zero progressively , in accordance with the timetable set out in Articles 37 and 75 ( 2 ) , and the duty in the Common Customs Tariff or ECSC unified tariff increasing from zero to reach the full amount progressively in accordance with the same timetable .
2 . From 1 March 1986 , if certain duties in the Common Customs Tariff or the ECSC unified tariff are altered or suspended , the Kingdom of Spain shall simultaneously amend or suspend its tariff in the proportion resulting from the implementation of Article 37 .
3 . The Kingdom of Spain shall apply the Common Customs Tariff and ECSC unified tariff nomenclatures from 1 March 1986 .
The Kingdom of Spain may include within these nomenclatures national subdivisions existing at the time of accession which are indispensable in order that the progressive alignment of its customs duties on those in the Common Customs Tariff and the ECSC unified tariff be carried out under the conditions laid down in this Act .
Where amendments are made to the nomenclature of the Common Customs Tariff or the ECSC unified tariff in respect of products referred to in this Act , the Council may , acting by a qualified majority on a proposal from the Commission , adapt the nomenclature of those products as indicated in this Act .
4 . With a view to implementing paragraph 3 and to facilitating the progressive introduction of the Common Customs Tariff and the ECSC unified tariff by the Kingdom of Spain and the progressive abolition of customs duties between the Community as at present constituted and the Kingdom of Spain , the Commission shall determine , if necessary , the implementing provisions whereby the Kingdom of Spain alters its customs duties ; those implementing provisions may not however entail any amendment to Articles 31 and 37 .
5 . The rate of duty calculated in accordance with Article 37 shall be applied by rounding up or down to the first decimal place .
Rounding down shall be effected by deleting the second decimal where Spanish duties are being aligned on Common Customs Tariff or ECSC unified tariff duties which are less than the Spanish basic duties . In other cases rounding up shall be effected by applying the higher decimal .
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