No L 114/80 Official Journal of the European Communities 2.5.88 COUNCIL REGULATION (EEC) No 1136/88 of 7 March 1988 on the rules of origin for trade between Spain and Portugal in the period during which the transitional measures.are applied THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to the Act of Accession of Spain and Portugal, and in particular Article 1 of Protocol 3, annexed thereto, Having regard to the proposal from the Commission, ‘Whereas Regulation (EEC) No 846/86 (*), as amended by Regulation (EEC) No 2474/86 (*), lays down the rules of origin for trade between Spain and Portugal during the transitional period; ' ~Whereas the rules of origin contained in Regulation (EEC) No 846/86 are based on the use of the Customs Cooperation Council Nomenclature; Whereas the Customs Cooperation Council approved the ‘International Convention on the Harmonized Commodity Description and Coding System’ on 14 June 1983; Whereas as from 1 January 1988 the harmonized system - has replaced the previous nomenclature for the purposes of international trade; " Whereas it is therefore necessary to adapt the rules of origin contained in Regulation (EEC) No 846/86 in so far as they are based on the use of the harmonized system; Whereas, in the light of experience, the presentation of the rules of origin could be improved by grouping all the exceptions to the basic change of heading rule into one list and by providing detailed guidance on how it should be interpreted; Whereas it is therefore advisable to amend the Regu- lation to the extent rendered necessary by the new pres- entation of the origin rules; - Whereas it is appropriate for the proper functioning of the origin rules to redraft certain provisions with a view to facilitating the work of users and customs adminis- trations and to repeal Regulation (EEC) No 846/86, (") OJ No L 83, 27. 3. 1986, p. 1. (%) OJ No L 212, 2. 8. 1986; p. 7. HAS ADOPTED THIS REGULATION: TITLE 1 Definition of the concept of ‘originating products’ Article 1 For the purposes of the arrangements established in Article 1 (2) and (3) of Protocol 3 to the Act of Accession, the following products shall be considered as: 1. products originating in Spain: (a) products wholly obtained in Spain; (b) products obtained in Spain in the manufacture of which products other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 3. This condition shall not apply, however, to products which, within the meaning of this Regulation, originate in Portugal; 2. products originating in Portugal: (a) products wholly obtained in Portugal; (b) products obtained in Portugal in the manufacture of which products other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 3. This condition shall not apply, however, to products which, within the meaning of this Protocol, originate in Spain. The products in Annex II shall be temporarily excluded from the scope of this Regulation. Nevertheless, the arrangements regarding administrative cooperation and Article 11 shall apply mutatis mutandis to these products. Article 2 The following shall be considered as wholly obtained either in Spain or in Portugal within the meaning of Article 1 (1) (a) and (2) (a): (a) mineral products extracted from their soil or from their seabed; (b) vegetable products harvested there; (¢) live animals born and raised there;