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1. For the products specified in the tables annexed to this Protocol, the basic duties shall be:

(a) for the Community as originally constituted: the duties actually applied on 1 January 1972;

(b) for Denmark, Ireland, Norway and the United Kingdom:

(i) in respect of products covered by Regulation (EEC) No 1059/69:

— for Ireland, on the one hand,

— For Denmark, Norway and the United Kingdom on the other hand, in respect of products not covered by the Convention establishing the European Free Trade Association: the customs duties resulting from Article 47 of the “Act concerning the Conditions of Accession and the Adjustments to the Treaties” drawn up and adopted within the Conference between the European Communities and the Kingdom of Denmark, Ireland, the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland; the Joint Committee shall be informed of these basic duties in good time and in any case before the first reduction provided for in paragraph 2;

(ii) in respect of the other products: the duties actually applied on 1 January 1972;

(c) for Switzerland: the duties shown in Table II annexed to this Protocol.

2. The difference between the basic duties so defined and the duties applicable on 1 July 1977, which are shown in the tables annexed to this Protocol, shall be progressively abolished by five reductions of 20 % each to be made on the following dates: 1 April 1973, 1 January 1974, 1 January 1975, 1 January 1976, 1 July 1977. However, if the duty applicable on 1 July 1977 is greater than the basic duty, the difference between these duties shall be reduced by 40 % on 1 January 1974 and again reduced by 20 % on each of the following dates: 1 January 1975, 1 January 1976, 1 July 1977.

3. Notwithstanding Article 5(3) of the Agreement and subject to the application by the Community of Article 39(5) of the “Act concerning the Conditions of Accession and the Adjustments to the Treaties” drawn up and adopted within the Conference between the European Communities and the Kingdom of Denmark, Ireland, the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland, as regards the specific duties or the specific part of the mixed duties of the customs tariff of the United Kingdom, paragraphs 1 and 2 shall be applied with rounding to the fourth decimal place for the products listed below: United Kingdom Customs Tariff heading No Description 22.06 Vermouths, and other wines of fresh grapes flavoured with aromatic extracts ex 22.09 Spirits (other than those of heading No 22.08); liqueurs and other spirituous beverages; compound alcoholic preparations (known as “concentrated extracts”) for the manufacture of beverages:

— Spirits other than rum, arrack, tafia, gin, whisky, vodka with an ethyl alcohol content of 45·2o or less, and plum, pear or cherry brandy, containing eggs or egg yolk and/or sugar (sucrose or invert sugar)

4. For products falling within heading Nos 19.03, 22.06 and 35.01 B of the United Kingdom Customs Tariff and listed in Table I annexed to this Protocol, the United Kingdom may defer the first of the tariff reductions referred to in paragraph 2 until 1 July 1973.