Verordnung des Bundesministers für Finanzen vom 21. Dezember 1988 über den vorzeitigen Abbau bestimmter gegenüber Spanien vorgesehener Zollsätze (7. IDG-Verordnung ? 7. IDG-V)
Auf Grund des § 5 Abs. 1 des Integrations-
Durchführungsgesetzes 1988, BGBl. Nr. 623/1987,
in der Fassung des Bundesgesetzes BGBl. Nr. 688/
1988 wird im Einvernehmen mit dem Bundesminister für auswärtige Angelegenheiten, dem Bundesminister für wirtschaftliche Angelegenheiten und dem Bundesminister für Land- und Forstwirtschaft sowie im Einvernehmen mit dem Hauptausschuß
des Nationalrates verordnet:
§ 1. (1) Führt die Senkung nach § 21 Abs. 2 IDG eines gegenüber Spanien anzuwendenden Zollsatzes zu einer Zollbelastung von zwei Prozent oder weniger des Wertes, so ist die Zollfreiheit anzuwenden.
Dies gilt jedoch nicht für Zollsätze des Zusatzprotokolls zum Abkommen (EGKS) im Anschluß an den Beitritt des Königreichs Spanien und der Portugiesischen Republik zur Gemeinschaft,
die gemäß § 22 IDG anzuwenden sind.
(2) Führt die Senkung nach § 21 Abs. 3 IDG eines gegenüber Spanien anzuwendenden Zollsatzes zu einem Unterschied von zwei Prozent des Wertes oder weniger zum Endzollsatz, so ist der Endzollsatz anzuwenden.
(3) Bei spezifischen Zollsätzen sind die Berechnungen nach Abs. 1 und 2 auf Grund der...
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