council decis februari dock due french oversea depart extend period valid decis eec ec council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european parliament pursuant articl treati provis treati appli outermost region french oversea depart take account structur social econom situat compound remot insular small size difficult topographi climat econom depend product perman combin sever restrain develop treati provis dovetail measur adopt previous aid outermost region french oversea depart dom council decis eec decemb establish programm option specif remot insular natur french oversea depart poseidom articl council decis eec decemb dock due french oversea depart state light specif constraint oversea depart partial total exempt dock due authoris local product activ period year date introduct charg period expir decemb system introduc januari pursuant articl decis eec commiss submit report implement arrang order ascertain impact measur adopt decid maintain possibl exempt report council novemb commiss conclud dom fragil econom social situat compar rest european union virtu outermost region commiss underlin import dock due exempt local product term social econom develop region commiss report march measur implement articl treati articl implement partnership member state concern basi detail request march franc request commiss extend exempt dock due year request good exempt futur system rate differenti local product import ground exempt rate differenti regard handicap dom circumst order avoid legal vacuum creat lack complet request period applic decis eec extend year decis ec april franc request commiss respons requir request french author ask council decis appli period year subject yearli review adjust scheme franc sought appli scheme differenti taxat dock due enabl good dom tax heavili product dom question differenti percentag point appli basic product balanc achiev local extern product point differenti cover product requir substanti invest impact cost price good manufactur local limit market point differenti appli product manufactur larg scale enterpris product extrem vulner import dom neighbour countri point differenti appli guyana réunion alcohol rum french request sought addit measur permiss requir payment dock due product manufactur local enterpris annual turnov eur permiss appli reduct taxabl amount dock due product manufactur local permiss local author emerg measur amend list product cover tax differenti respect dock due commiss assess request light scale handicap affect industri product activ dom main handicap found affect dom result factor list articl treati remot insular small size difficult topographi climat econom depend product time time area affect natur phenomena cyclon volcan erupt earthquak remot region consider hinder free movement peopl good servic depend air sea transport compound fact mode transport fulli liberalis effici costli road rail tran european network knock effect product cost higher product cost due isol raw materi energi depend oblig build stock difficulti affect suppli product equip small size market low level export activ low purchas power countri region oblig maintain diversifi small product line order meet requir small market restrict opportun economi scale quot export quot product made dom metropolitan franc member state difficult transport cost forc cost product competit weak local market lead overstock affect firm competit bring specialis mainten team properli train capabl interven swiftli virtual imposs subcontract rais firm cost affect competit combin handicap mean financi term cost price good produc local increas specif measur compet produc handicap take account cost transport good dom local product compet imposs sustain local product harm consequ term employ inhabit dom product dom face addit handicap european cost price make hard local product agricultur product compet produc neighbour countri labour cost lower french request consid light principl proportion order ensur tax differenti french author appli significantli exce scale handicap face local product term cost price compar extern product light consider commiss propos authoris implement tax applic list product tax exempt reduct envisag local product dom effect differenti taxat restor competit local product enabl employ gener activ maintain dom separ list product dom drawn local product dom meet combin requir articl articl treati ensur coher commun law intern market mean take measur strictli proportion object pursu light handicap dom remot scope commun framework consist list sensit product local product cost demonstr significantli higher product cost similar product level taxat modul sole purpos tax differenti dock due offset handicap turn tax protectionist weapon undermin oper principl intern market similarli coher commun law mean rule tax differenti agricultur product benefit aid articl council regul ec june introduc specif measur agricultur product french oversea depart poseidom specif suppli arrang product entitl tax exempt reduct favour local product divid categori size tax differenti propos authoris percentag point exempt local produc annual turnov eur payment tax purpos product manufactur subject tax reduct exce maximum differenti authoris provis result increas percentag point ceil set sake consist plan exempt dock due local manufactur product list annex firm annual turnov eur tax differenti product depend product local manufactur previou case tax differ exce percentag point object support social econom develop dom provid decis eec confirm requir purpos tax legal oblig revenu tax incorpor resourc dom econom tax regim alloc econom social develop strategi involv aid promot local activ import updat list product annex made emerg product activ dom safeguard local product threaten commerci practic chang amount exempt reduct due applic council adopt measur applic decis measur major budgetari impact recipi dock due revenu action measur matter urgenc justifi council adopt relev provis accord acceler procedur act qualifi major commiss propos franc notifi commiss arrang adopt light decis arrang set year evalu propos system end year period french author present report commiss juli applic arrang authoris order assess impact measur contribut promot maintain local econom activ light handicap affect dom basi list product authoris exempt revis ensur continu arrang provid decis eec ec decis appli januari order enabl french author adopt nation law order implement decis propos provis decis product entitl tax differenti adopt measur implement decis effect august avoid sort legal vacuum applic decis eec extend juli adopt decis articl derog articl treati french author authoris juli appli exempt reduct dock due tax product list annex produc local french oversea depart guadeloup guyana martiniqu réunion exempt reduct keep econom social develop strategi dom take account commun framework contribut promot local activ advers affect term trade extent contrari common interest refer rate taxat appli similar product origin dom applic exempt reduct refer paragraph result differ percentag point product list part annex percentag point product list part annex percentag point product list part annex order french author exempt product produc local trader turnov eur differenti provid paragraph increas maximum percentag point product list annex produc local trader refer paragraph french author nonetheless appli differ taxat order exempt exce percentag point articl french author appli taxat arrang appli product produc local product benefit specif suppli arrang articl regul ec articl council act qualifi major propos commiss adopt measur applic decis regard updat list product annex emerg product dom take urgent measur local product threaten commerci practic articl franc immedi notifi commiss taxat arrang refer articl french author present commiss juli report applic taxat arrang refer articl order check impact measur contribut promot mainten local econom activ light handicap affect outermost region basi report commiss present report council give full econom social analysi propos adapt provis decis articl articl applic august articl applic januari articl period valid decis eec extend juli articl decis address french republ brussel februari council presid mccreevi opinion januari publish offici journal oj oj decis amend decis ec oj oj oj regul amend regul ec oj annex list product refer articl classif common custom tariff nomenclatur depart guadeloup depart guyana depart martiniqu depart réunion list product refer articl classif common custom tariff nomenclatur depart guadeloup depart guyana depart martiniqu depart réunion list product refer articl classif common custom tariff nomenclatur depart guadeloup depart guyana depart martiniqu depart réunion annex council regul eec juli tariff statist nomenclatur common custom tariff oj regul amend commiss regul ec oj annex council regul eec juli tariff statist nomenclatur common custom tariff oj regul amend commiss regul ec oj annex council regul eec juli tariff statist nomenclatur common custom tariff oj regul amend commiss regul ec oj rum base product head rum base product head rum base product head rum base product head rum base product head rum base product head