No L 380 / 56 Official Journal of the European Communities 31 . 12 . 86
COUNCIL REGULATION (EEC) No 4128 / 86
of 22 December 1986
opening, allocating and providing for the administration of Community tariff quotas for
certain types of manufactured tobacco falling within heading No 24.02 of the Common
Customs Tariff and processed in the Canary Islands ( 1987 )
THE COUNCIL OF THE EUROPEAN COMMUNITIES , products concerned processed in the Canary Islands over a
representative reference period and also to the economic
outlook for the quota period in question ;
Having regard to the Act of Accession of Spain and
Portugal ( 1 ), and in particular Article 2 of Protocol No 2
thereto , Whereas , during the last three years for which statistics are
available , imports into each of the Member States were as
follows :
Having regard to the proposal from the Commission ,
Member States 24.02 A cigarettes
(million items )
24.02 B cigars
( thousand items )
1982 1983 1984 1982 1983 1984
Benelux 1 140 468 1 276
Denmark -l -|
Germany — — — 17 — —
Greece
Spain on average
19 400 per year
on average
312 300 per year
France -| |-I |-I 208
Ireland -i -l
Italy -|
Portugal |-! |-!
United Kingdom — — — 38 9 5
Whereas Article 2 of Protocol No 2 and Article 10 of
Protocol No 3 to the Act of Accession stipulate that , as
from 1 January 1986 , manufactured tobacco falling within
heading No 24.02 of the Common Customs Tariff and
processed in the Canary Islands is to be exempt , in the
customs territory of the Community , from customs duties
within the limit of annual Community tariff quotas ;
whereas this tariff preference is applicable only to products
of which there have been imports in the last five years ;
whereas , calculated on the basis of the said Article 2 , the
quota volumes for cigarettes falling within subheading
24.02 A of the Common Customs Tariff and cigars falling
within subheading 24.02 B of the Common Customs Tariff
amount to 19 400 million and 316,3 million items
respectively ; whereas there are no imports of other
products falling within heading No 24.02 of the Common
Customs Tariff; whereas the tariff quotas in question
should therefore be opened for 1987 ;
Whereas rules should be laid down to cover the marking of
the products concerned ;
Whereas , during the last three years , the products in
question where imported only by certain Member States
and not at all by the other Member States ; whereas , under
these circumstances , initial shares should be allocated to
the importing Member States and the other Member States
should be guaranteed access to the benefit of the tariff
quotas upon imports into those States of the products
concerned being notified ; whereas these arrangements for
allocation will equally ensure the uniform application of
the Common Customs Tariff;
Whereas it is in particular necessary to ensure for all
Community importers equal and uninterrupted access to
the abovementioned quotas and uninterrupted application
of the rates laid down for these quotas to all imports of the
products concerned in all Member States until the quotas
have been used up ; whereas , having regard to the principles
mentioned above , the Community nature of the quotas can
be respected by allocating the Community tariff quotas
among the Member States ; whereas , in order to reflect as
accurately as possible the true trend of the market in the
products in question , such allocation should be in
proportion to the requirements of the Member States ,
calculated by reference to the statistics for imports of the
Whereas , in order to take into account import trends for
the products concerned in the various Member States , each
quota should be divided into two instalments , the first
being shared among certain Member States and the second
constituting a reserve to cover the subsequent requirements
of these Member States where they have used up their
initial shares and any additional requirements which might
arise in the other Member States ; whereas , in order to give
importers in each Member State a certain degree of
security , it is appropriate to fix the first instalment of the
Community quotas at a level which , in the circumstances ,
could be 95 and 99 % respectively of each of the quota
volume ;0 ) OJ No L 302 , 15 . 11 . 1985 , p. 23 .
31 . 12 . 86 Official Journal of the European Communities No L 380 / 57
prevent a part of any tariff quota from remaining unused in
one Member State when it could be used in others ;
Whereas , since the Kingdom of Belgium , the Kingdom of
the Netherlands and the Grand Duchy of Luxembourg are
united within and jointly represented by the Benelux
Economic Union , any operation relating to the
administration of the quota shares allocated to that
economic union may be carried out by any of its
members ;
Whereas , the Member States' initial shares may be used up
at different times ; whereas , in order to take this fact into
account and avoid any break in continuity , any Member
State which has almost used up its initial quota shares
should draw an additional share from the corresponding
reserve ; whereas this must be done by each Member State
as and when each of its additional shares is almost used up ,
and repeated as many times as the reserve allows ; whereas
the initial and additional shares must be valid until the end
of the quota period ; whereas this method of administration
requires close cooperation between the Member States and
the Commission and the latter must be in a position to
monitor the extent to which the quota amounts have been
used up and to inform Member States thereof;
HAS ADOPTED THIS REGULATION:
Article 1
1 . From 1 January to 3l December 1987 , the Common
Customs tariff duties applicable to imports of the products
listed below shall be suspended at the levels , and within the
limits of the Community tariff quotas , indicated in respect
of each of them :
Whereas , if at a given date in the quota period , a
substantial quantity remains unused in any Member State ,
it is essential that that Member State should return a
significant proportion to the corresponding reserve to
Order
Number
Common
Customs
Tariff
Heading No
Description
Volume
of quota
(million items )
Quota
duties
09.0401 24.02 A Cigarettes , manufactured in the Canary Islands 19 400 free
09.0403 24.02 B Cigars , manufactured in the Canary Islands 316,3 free
3 . The second instalment of each quota , that is
970 million items 24.02 A of the Common Customs Tariff
and 3,3 million items 24.02 B of the Common Customs
Tariff respectively , shall constitute the corresponding
reserve .
2 . Products covered by this Regulation cannot qualify
under the quotas unless , when they are presented to the
authorities responsible for the import formalities for the
purposes of release into free circulation in the customs
territory of the Community , they are presented in
packaging bearing the words , in clearly visible and
perfectly legible characters , 'Manufactured in the Canary
Islands', or a translation thereof in another official
Community language .
4 . If an importer notifies the imminent import of the
products in question into the other Member States and
requests the benefit of the quota , the Member State
concerned shall inform the Commission and draw an
amount corresponding to these requirements to the extent
that the available balance of the reserve so permits .Article 2
1 . The tariff quotas laid down in Article 1 shall be divided
into two instalments . Article 3
1 . If 90 % or more of a Member State's initial share as
specified in Article 2 ( 2 ), or 90 % of that share minus
the portion returned to the corresponding reserve where
Article 5 has been applied , has been used up , then to the
extent permitted by the amount of the reserve , that
Member State shall forthwith , by notifying the
Commission , draw a second share equal to 10 % of its
initial share , rounded up where necessary to the next
unit .
2 . If , after one of its initial shares has been used up , 90 %
or more of the second share drawn by a Member State has
been used up , then that Member State shall , in accordance
2 . A first instalment of each quota shall be shared among
certain Member States ; the respective shares , which ,
subject to Article 5 , shall be valid until 31 December 1987 ,
shall be as follows :
( a ) 24.02 A of the Common Customs Tariff: cigarettes
Spain : 18 430 million items ;
( b ) 24.02 B of the Common Customs Tariff : cigars
Benelux : 1,4 million items
Spain : 311,0 million items
France : 0,3 million items
United Kingdom : 0,3 million items .
No L 380 / 58 Official Journal of the European Communities 31 . 12 . 86
with the conditions laid down in paragraph 1 , draw a third
share equal to 5 % of its inital share , rounded up where
necessary to the next unit .
3 . If, after one of its second shares has been used up ,
90 % or more of the third share drawn by a Member State
has been used up , that Member Stat^ shall , in accordance
with the conditions laid down in paragraph 1 , draw a
fourth share equal to the third .
This process shall continue until the reserve is used up .
4 . By way of derogation from paragraphs 1 , 2 and 3 , a
Member State may draw shares smaller than those fixed in
those paragraphs if there is reason to believe that they
might not be used up . It shall inform the Commission of its
reasons for applying this paragraph .
Article 4
The additional shares drawn pursuant to Article 3 shall be
valid until 31 December 1987 .
It shall inform the Member States , not later than
20 November 1987 of the amount in each reserve after
quantities have been returned thereto pursuant to
Article 5 .
It shall ensure that the drawing which exhausts any reserve
does not exceed the balance available and , to this end , shall
notify the amount of that balance to the Member State
making the last drawing .
Article 7
1 . The Member States shall take every measure necessary
to ensure that additional shares drawn pursuant to
Article 3 are opened in such a way that imports may be
charged without interruption against their accumulated
shares of the tariff quota .
2 . The Member States shall ensure that importers of the
products in question have free access to the shares allocated
to them .
3 . Member States shall charge imports of the products in
question against their shares as and when the products are
entered with the customs authorities for free circulation .
4 . The extent to which a Member State has used up its
shares shall be determined on the basis of the imports of
the products concerned processed in the Canary Islands
and charged in accordance with paragraph 3 .
Article 8
At the Commission's request , the Member States shall
inform it of imports of the products concerned actually
charged against their shares .
Article 9
The Member States and the Commission shall cooperate
closely to ensure that this Regulation is complied with .
Article 10
This Regulation shall enter into force on 1 January 1987 .
Article 5
The Member States shall return to the reserve , not later
than 15 November 1987 , such unused portion of their
initial share as , on 1 November 1987 is in excess of 20 %
of the initial volume . They may return a larger quantity if
there are grounds for believing that this quantity may not
be used .
The Member States shall notify the Commission , not later
than 15 November 1987 of the total quantities of the
products in question imported up to 1 November 1987 and
charged against the tariff quota and of any quantity of the
initial shares returned to the reserve .
Article 6
The Commission shall keep an account of the shares
opened by the Member States pursuant to Articles 2 and 3
and , as soon as it is notified , shall inform each State of the
extent to which the reserves have been used up .
This Regulation shall be binding in its entirety and directly applicable in all Member
States .
Done at Brussels , 22 December 1986 .
For the Council
The President
G. SHAW
Full & Egal Universal Law Academy