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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 194
Official Journal L 302 , 15/11/1985 P. 0082
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Article 194
The following charges applied by Portugal in trade with the Community as at present constituted shall be progressively abolished in accordance with the following timetable :
( a ) The ad valorem charge of 0,4 % applied to :
- goods imported temporarily ,
- goods reimported ( excluding containers ) ,
- goods imported under the inward processing arrangements characterized by the rebate of duties levied on the import of goods used after export of the products obtained ( " drawback " ) ,
shall be :
- reduced to 0,2 % on 1 January 1987 , and
- abolished on 1 January 1988 .
( b ) The ad valorem charge of 0,9 % applied to goods imported for home use shall be :
- reduced to 0,6 % on 1 January 1989 ,
- reduced to 0,3 % on 1 January 1990 , and
- abolished on 1 January 1991 .
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