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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 186
Official Journal L 302 , 15/11/1985 P. 0080
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Article 186
The revenue designated as " customs duties " referred to in the first paragraph of Article 2 ( b ) of the Decision of 21 April 1970 shall include , until 31 December 1992 , customs duties calculated as if the Kingdom of Spain applied , from accession , in trade with third countries , the rates resulting from the Common Customs Tariff and the reduced rates resulting from any tariff preference applied by the Community . For the customs duties relating to oil seeds and oleaginous fruits and products derived therefrom falling within Regulation No 136/66/EEC and to the fruit and vegetables falling within Regulation ( EEC ) No 1035/72 , the same rule shall apply until 31 December 1995 .
However , that revenue shall include only from 1 January 1990 the customs duties thus calculated for fruit and vegetables falling within Regulation ( EEC ) No 1035/72 imported into Spain .
Where the provisions adopted by the Commission under Article 50 ( 3 ) of this Act are applied , and by way of derogation from the first subparagraph , the customs duties shall correspond to the amount calculated in accordance with the rate of the compensatory levy fixed by those provisions for third country products incorporated in the manufacture .
That revenue shall not include any amounts levied on imports into the Canary Islands or Ceuta and Melilla .
The Kingdom of Spain shall make a monthly calculation of these customs duties on the basis of customs declarations of a single month . The calculation thus obtained for the customs duties on the basis of recordings during the month in question shall be made available to the Commission under the conditions defined in Regulation ( EEC , Euratom , ECSC ) No 2891/77 .
From 1 January 1993 , the total amount of the customs duties recorded shall be due in its entirety . However , with regard to the fruit and vegetables falling within Regulation ( EEC ) No 1035/72 and to oil seeds and oleaginous fruit and products derived therefrom falling within Regulation No 136/66/EEC , the total amount of those duties shall be due in its entirety from 1 January 1996 .
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