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Article 243

The following provisions shall apply to products the importation of which from third countries into the Community as at present constituted is subject to customs duties :

1 . ( a ) Without prejudice to point 4 , customs duties on imports into the Community as at present constituted for products from Portugal shall be progressively abolished in accordance with the following timetable :

- on 1 March 1986 , each duty shall be reduced to 85,7 % of the basic duty ,

- on 1 January 1987 , each duty shall be reduced to 71,4 % of the basic duty ,

- on 1 January 1988 , each duty shall be reduced to 57,1 % of the basic duty ,

- on 1 January 1989 , each duty shall be reduced to 42,8 % of the basic duty ,

- on 1 January 1990 , each duty shall be reduced to 28,5 % of the basic duty ,

- on 1 January 1991 , each duty shall be reduced to 14,2 % of the basic duty ,

- on 1 January 1992 , every duty shall be abolished .

However :

- for orchids , anthuriums , strelitzias and proteaceae falling within subheading ex 06.03 A of the Common Customs Tariff ,

- for tomato preparations or preserves falling within subheading 20.02 C of the Common Customs Tariff ,

the Community as at present constituted shall reduce its basic duties in five successive instalments of 20 % on the following dates :

- 1 March 1986 ,

- 1 January 1987 ,

- 1 January 1988 ,

- 1 January 1989 ,

- 1 January 1990 .

( b ) Without prejudice to point 4 , customs duties on imports into Portugal for products from the Community as at present constituted shall be progressively abolished in accordance with the following timetable :

- on 1 March 1986 , each duty shall be reduced to 87,5 % of the basic duty ,

- on 1 January 1987 , each duty shall be reduced to 75 % of the basic duty ,

- on 1 January 1988 , each duty shall be reduced to 62,5 % of the basic duty ,

- on 1 January 1989 , each duty shall be reduced to 50 % of the basic duty ,

- on 1 January 1990 , each duty shall be reduced to 37,5 % of the basic duty ,

- on 1 January 1991 , each duty shall be reduced to 25 % of the basic duty ,

- on 1 January 1992 , each duty shall be reduced to 12,5 % of the basic duty ,

- on 1 January 1993 , every duty shall be abolished .

( c ) Without prejudice to point 4 , and by derogation from the foregoing ( a ) and ( b ) , for oil seeds and oleaginous fruit and products derived therefrom falling under Regulation No 136/66/EEC - except for vegetable oils , other than olive oil , intended for human consumption - customs duties on import shall be progressively abolished between the Community as at present constituted and Portugal in accordance with the following timetable :

- on 1 March 1986 , each duty shall be reduced to 90,9 % of the basic duty ,

- on 1 January 1987 , each duty shall be reduced to 81,8 % of the basic duty ,

- on 1 January 1988 , each duty shall be reduced to 72,7 % of the basic duty ,

- on 1 January 1989 , each duty shall be reduced to 63,6 % of the basic duty ,

- on 1 January 1990 , each duty shall be reduced to 54,5 % of the basic duty ,

- on 1 January 1991 , each duty shall be reduced to 45,4 % of the basic duty ,

- on 1 January 1992 , each duty shall be reduced to 36,3 % of the basic duty ,

- on 1 January 1993 , each duty shall be reduced to 27,2 % of the basic duty ,

- on 1 January 1994 , each duty shall be reduced to 18,1 % of the basic duty ,

- on 1 January 1995 , each duty shall be reduced to 9 % of the basic duty ,

- on 1 January 1996 , every duty shall be abolished .

( d ) Without prejudice to point 4 , for vegetable oils , other than olive oil , intended for human consumption , the Community as at present constituted and the Portuguese Republic shall apply without change their respective basic duties during the period of application to Portugal of certain control mechanisms referred to in Article 292 . On expiry of that period , the basic duties shall be progressively abolished in accordance with the following timetable :

- on 1 January 1991 , each duty shall be reduced to 83,3 % of the basic duty ,

- on 1 January 1992 , each duty shall be reduced to 66,6 % of the basic duty ,

- on 1 January 1993 , each duty shall be reduced to 49,9 % of the basic duty ,

- on 1 January 1994 , each duty shall be reduced to 33,2 % of the basic duty ,

- on 1 January 1995 , each duty shall be reduced to 16,5 % of the basic duty ,

- on 1 January 1996 , every duty shall be abolished .

2 . For the purposes of introducing the Common Customs Tariff , the Portuguese Republic shall apply in full Common Customs Tariff duties as from 1 March 1986 , except for :

( a ) Without prejudice to point 4 , products referred to in Annex XX and products for which Portuguese basic duties are higher than those of the Common Customs Tariff , for which , for the purpose of the progressive introduction of the Common Customs Tariff , the Portuguese Republic shall amends its tariff applicable to third countries as follows :

( aa ) For the tariff positions for which the basic duties do not vary by more than 15 % from the Common Customs Tariff duties , these latter duties shall apply .

( bb ) In the other cases , the Portuguese Republic shall apply a duty reducing the variation between the basic duties and the Common Customs Tariff duties in eight equal instalments of 12,5 % on the following dates :

- 1 March 1986 ,

- 1 January 1987 ,

- 1 January 1988 ,

- 1 January 1989 ,

- 1 January 1990 ,

- 1 January 1991 ,

- 1 January 1992 .

The Portuguese Republic shall apply the Common Customs Tariff in its entirety from 1 January 1993 .

( b ) Without prejudice to point 4 , oil seeds and oleaginous fruit and products derived therefrom falling under Regulation No 136/66/EEC - except for vegetable oils , other than olive oil , intended for human consumption - for which , so that the Common Customs Tariff may be progressively introduced , the Portuguese Republic shall amend its tariff applicable to third countries as follows :

( aa ) For the tariff headings for which the basic duties do not vary by more than 15 % from the Common Customs Tariff duties , these latter duties shall apply .

( bb ) In the other cases , the Portuguese Republic shall apply a duty reducing the variation between the basic duty and the Common Customs Tariff duty in accordance with the following timetable :

- on 1 March 1986 , the variation shall be reduced to 90,9 % of the initial variation ,

- on 1 January 1987 , the variation shall be reduced to 81,8 % of the initial variation ,

- on 1 January 1988 , the variation shall be reduced to 72,7 % of the initial variation ,

- on 1 January 1989 , the variation shall be reduced to 63,6 % of the initial variation ,

- on 1 January 1990 , the variation shall be reduced to 54,5 % of the initial variation ,

- on 1 January 1991 , the variation shall be reduced to 45,4 % of the initial variation ,

- on 1 January 1992 , the variation shall be reduced to 36,3 % of the initial variation ,

- on 1 January 1993 , the variation shall be reduced to 27,2 % of the initial variation ,

- on 1 January 1994 , the variation shall be reduced to 18,1 % of the initial variation ,

- on 1 January 1995 , the variation shall be reduced to 9 % of the initial variation .

The Portuguese Republic shall apply the Common Customs Tariff in its entirety from 1 January 1996 .

( c ) Without prejudice to point 4 , for vegetable oils , other than olive oil , intended for human consumption , the Portuguese Republic shall apply unchanged its basic duties throughout the period of application in Portugal of certain control mechanisms referred to in Article 292 .

On the expiry of that period , the Portuguese Republic shall amend its tariff applicable to third countries as follows :

( aa ) For the tariff headings for which the basic duties do not vary by more than 15 % from the Common Customs Tariff duties , the latter duties shall apply .

( bb ) In the remaining cases , the Portuguese Republic shall reduce the variation between the basic duties and the Common Customs Tariff duties according to the following timetable :

- on 1 January 1991 , the variation shall be reduced to 83,3 % of the initial variation ,

- on 1 January 1992 , the variation shall be reduced to 66,6 % of the initial variation ,

- on 1 January 1993 , the variation shall be reduced to 49,9 % of the initial variation ,

- on 1 January 1994 , the variation shall be reduced to 33,2 % of the initial variation ,

- on 1 January 1995 , the variation shall be reduced to 16,5 % of the initial variation .

The Portuguese Republic shall apply the Common Customs Tariff in its entirety from 1 January 1996 .

3 . Within the meaning of points 1 and 2 , the basic duty shall be that defined in Article 189 .

4 . For products subject to the common organization of markets , it may be decided , following the procedure laid down in Article 38 of Regulation No 136/66/EEC or , as the case may be , in the corresponding Articles of other Regulations setting up the common organization of agricultural markets , that :

( a ) the Portuguese Republic , at its request , shall :

- abolish the customs duties referred to in point 1 ( b ) , ( c ) and ( d ) or move towards the alignment referred to in point 2 ( a ) , ( b ) and ( c ) at a more rapid rate than laid down therein ,

- suspend in whole or in part the customs duties referred to in point 1 ( b ) , ( c ) and ( d ) applicable to products imported from the present Member States ,

- suspend in whole or in part the customs duties on products imported from third countries as referred to in point 2 ( a ) , ( b ) and ( c ) :

( b ) the Community as at present constituted shall :

- abolish the customs duties referred to in point 1 ( a ) , ( c ) and ( d ) at a more rapid rate than laid down therein ,

- suspend in whole or in part the customs duties referred to in point 1 ( a ) , ( c ) and ( d ) applicable to products imported from Portugal .

For products which are not subject to the common organization of markets :

( a ) no decision is required for the Portuguese Republic to apply the measures referred to in the first and second indents of point ( a ) of the first subparagraph ; the Portuguese Republic shall inform the other Member States and the Commission of the measures taken ;

( b ) the Commission may suspend in whole or in part the customs duties applicable to products imported from Portugal .

The customs duties resulting from an accelereated alignment or the suspended customs duties may not be less than the customs duties on imports of the same products from other Member States .