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Whereas pursuant to the Act of Accession and in particular to Article 2 thereof, Community anti-dumping measures in force on 31 December 1985 apply to imports from third countries into Spain and Portugal; Whereas possible adjustments which might be required as a result of such extension of existing measures to imports into Spain and Portugal could be made pursuant to a review under Article 14 of Council Regulation (EEC) No 2176/84 of 23 July 1984 on protection against dumped or subsidized imports from countries not members of the European Economic Community (1) carried out at the request of interested parties; Whereas, since in certain cases this solution is excessively complicated, while in other cases it is inadequate, it has been considered appropriate to modify the application of the existing anti-dumping duties generally;

Whereas it appears appropriate to deal with any problems that may result from the extension of anti-dumping duties existing on 31 December 1985 to imports into Spain ad Portugal by way of a rule that takes account in a global and general way of the continued application to imports from third countries during the transitional period of tariff duties not yet aligned on those of the Common Customs Tariff; Whereas it is appropriate to ensure that the combined effects of the Community anti-dumping duty and the unaligned tariff shall not exceed the combined amount of the Common Customs Tariff and the anti-dumping; Whereas the adoption of such a rule does not preclude the possibility for the Commission to hold a review under Article 14 of Regulation (EEC) No 2176/84, HAS ADOPTED THIS REGULATION: