council regul ec decemb amend regul eec applic provis commun law canari island council european union regard treati establish european commun regard act access spain portug subparagraph articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe virtu articl act access treati act institut commun appli canari island subject derog set articl protocol act account geograph situat canari island face special difficulti due remot island statu volcan terrain unpropiti develop agricultur industri product lack natur resourc council adopt number measur integr canari island fulli commun custom union context exist indirect taxat arrang intend compens region island statu geograph isol need gradual reform modernis accord commun legisl end measur adopt regul eec allow tax product import quot arbitrio sobr la producción sobr la importacion quot apim appli canari island decemb temporari tax intend enabl local product adjust requir singl market system exempt total partial exempt tax grant respect local produc good econom condit exempt contribut promot local activ liabl affect trade condit extent contrari common interest pursuant articl regul eec commiss examin impact measur context apim economi canari island prospect integr region commun custom territori examin found impact elimin apim broadli posit price neg output employ concern neg impact output employ vari greatli sector concern time elaps allow sector adjust case product sensit sector commiss request spanish author studi vulner sector identifi sensit product conclud vulner case lead virtual disappear sector concern consult spanish author clear phase tax suspend june case sensit product order facilit adjust market condit tax disappear suspens call question object introduc common custom tariff elimin apim confin sole mitig effect econom adjust order arriv abolit tax regul eec amend apim disappear decemb date commiss examin spanish author impact suspend phase tax econom sector concern product cover regul light conclus examin commiss present council propos measur treati avoid jeopardis exist local product activ vulner whilst ultim achiev object elimin tax adopt regul articl regul eec amend subparagraph ad articl quot derog provis subparagraph reduct rate tax suspend decemb june case product list annex quot annex appear annex regul ad articl regul enter forc dai public offici journal european commun regul bind entireti directli applic member state brussel decemb council presid hassi opinion deliv novemb publish offici journal oj oj regul amend regul eec oj annex quot annex list product refer subparagraph articl classifi nomenclatur common custom tariff cct miscellan foodstuff tobacco chemic paper textil metalwork industri manufactur good quot