council regul eec june applic provis commun law canari island council european commun regard treati establish european econom commun regard act access spain portug subparagraph articl thereof regard amend propos commiss regard opinion european parliament regard opinion econom social committe virtu articl act access treati act institut european commun appli canari island subject derog set articl articl protocol act arrang exclud canari island commun custom territori applic common commerci polici common agricultur polici common fisheri polici experi shown develop canari island serv full integr common polici process complet intern market arrang laid act access amend canari island integr commun custom territori pursuant subparagraph articl act access council spain request act propos commiss consult european parliament decid unanim includ canari island custom territori commun defin measur aim extend canari island provis commun law forc spain made request march pursuant aforement articl integr canari island commun polici requir gradual process transit period prejudic special measur design account specif constraint deriv remot canari island island locat histor econom tax arrang measur subject special programm option specif remot insular natur canari island adopt pursuant regul applic common agricultur polici canari island make free movement product condit applic mainland spain end transit period decemb except supplementari trade mechan suppli canari island framework free movement product canari island rest spain ensur full applic common agricultur polici subject entri forc specif suppli arrang applic polici accompani addit specif measur relat agricultur product canari island maintain provis act access relat applic common agricultur polici canari island entri forc suppli arrang except govern access agricultur product origin canari island part commun provis protocol relat banana remain forc appli common fisheri polici canari island entri forc regul condit applic mainland spain end transit period decemb subject specif measur determin exist legisl histor recognit canari island statu reflect success special econom tax arrang design compens disadvantag deriv archipelago geograph isol context strengthen canari island integr commun incompat mainten indirect taxat specif island exclus canari island territori field applic common vat system pursuant articl conjunct annex act access amend articl sixth direct eec continu exclus canari island territori field applic direct manufactur tobacco pursuant articl conjunct annex act access commun take favour note aim reform initi spain respect tax aspect econom tax arrang canari island reform gradual introduct date indirect taxat instrument econom social develop financ local budget creat condit total integr commun end transit period exceed year decemb latest year stage part dynam process conjunct gradual entri canari island custom union desir author number total partial exempt local product applic call arbitrio sur la product sur le import apim tax product import tax provid exempt contribut promot local activ applic charg suspend product come common agricultur polici applic polici understood product import member countri provis forc canari island respect trade countri maintain date dismantl charg accompani gradual adopt common custom tariff entri forc regul transit period ensur complet integr canari island custom union decemb product come common agricultur polici applic common custom tariff import duti depend entri forc specif measur suppli canari island essenti agricultur product event gradual applic common custom tariff canari island accompani specif tariff measur derog common commerci polici sensit product measur respect arrang applic free zone charg arbitrio insular tarifa especi applic product suppli part commun term set articl protocol extend decemb appli case case basi decemb latest decid council levi charg product import canari island commun countri phase januari complet elimin decemb prejudic oblig exist arrang provis made possibl appli safeguard measur decemb latest adopt regul articl provis treati act institut european commun respect act access provid derog appli canari island term set regul articl entri forc specif arrang refer paragraph common agricultur polici appli canari island term laid mainland spain supplementari trade mechan provid act access appli entri canari island product question rule forc mainland spain appli product origin canari island part commun entri forc regul applic common agricultur polici accompani specif suppli arrang applic common agricultur polici account special featur canari island product articl common fisheri polici appli canari island term laid mainland spain entri forc regul applic common fisheri polici accompani specif measur design account special featur canari island product articl pursuant articl conjunct annex act access amend articl sixth direct eec territori canari island remain field applic common vat system pursuant articl conjunct annex act access spain refrain appli provis direct eec eec canari island articl transit period extend decemb spanish author author impos tax product import apim product enter produc canari island respect product come common agricultur polici possibl implement entri forc specif suppli arrang refer articl decemb rate tax set conform paragraph januari rate reduc year tax disappear end period laid paragraph rate applic vari depend categori product rate rise case manufactur tobacco cn code circumst increas initi rate variat rate case give rise discrimin product commun origin transit period refer paragraph view specif situat canari island prospect full integr custom union exempt tax partial total depend econom requir author local product decemb exempt form part strategi econom social develop canari island take account commun support framework promot local activ chang trade condit extent contrari common interest arrang exempt adopt compet author pursuant paragraph notifi commiss inform member state thereof month assess conform aim defin paragraph commiss made comment period arrang deem approv commiss consult spanish author examin impact measur economi canari island prospect integr commun custom territori basi examin spanish author author accord criteria paragraph procedur paragraph maintain exempt forc part decemb latest articl transit period extend decemb common custom tariff cct progress introduc accord timet decemb rate duti applic equal cct rate januari rate equal cct rate rise cct rate januari thereof januari januari onward rate increas year cct appli full canari island end transit period applic cct import duti applic common agricultur polici suspend entri forc specif suppli arrang refer articl applic cct canari island prejudic specif tariff measur derog common commerci polici aris respect sensit product custom measur respect arrang applic free zone charg arbitrio insular tarifa especi canari island appli product suppli part commun term laid articl protocol act access continu decemb case case basi council spain request accord procedur refer articl protocol author applic charg sensit product decemb latest prejudic oblig aris exist agreement levi charg import product origin commun countri phase januari complet elimin decemb found applic paragraph lead deflect trade commiss decid differ import duti levi good free circul canari island introduc part commun custom territori articl common commerci polici appli canari island term laid spain act access prejudic specif measur refer articl regul articl commiss adopt measur prevent specul movement deflect trade result amend trade arrang applic canari island articl council propos commiss consult european parliament econom social committe adopt programm option specif remot insular natur canari island programm includ specif measur refer articl articl articl multi sector programm oper compris legisl measur financi commit relat applic common polici reflect constraint specif canari island effect decemb adopt council commiss case legal act accord provis treati articl regul enter forc juli provis regul applic common agricultur polici appli entri forc specif suppli arrang provid articl arrang enter forc januari provis protocol act access access product origin canari island rest commun expir entri forc regul subject paragraph provis protocol act access relat banana continu appli articl safeguard measur provid articl act access appli eventu provid articl sector affect arrang integr canari island commun decemb regul bind entireti directli applic member state luxembourg june council presid steichen oj oj opinion dliver publish offici journal oj oj oj