27.12. 90 Official Journal of the European Communities No L 362/3 COUNCIL REGULATION (EEC) No 3640/90 of 11 December 1990 determining the general rules for the system of accession compensatory amounts for milk ‘ and milk products during the second stage of the accession of Portugal 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 234 (2) thereof, Having regard to the proposal from the Commission, Whereas Article 310 of the Act of Accession provides for the fixing of prices, for Portugal, at a level which may be different from that of the common prices; whereas, pursuant to Article 240 of the Act, such differences in price level are to be compensated for by a system of compensatory amounts; Whereas the accession compensatory amounts are intended to avoid disturbances in trade resulting from differences in prices; whereas, as a result, the application of accession compensatory amounts is not required where there is no fear of such disturbances; whereas, as regards butter in particular, pursuant to Article 240 (2) of the Act of Accession, no such amount need be fixed given the slight difference between the prices applicable in Portugal and the common prices; Whereas the situation as regards trade in skimmed-milk powder, where the price applicable in the Azores differs from that applicable in mainland Portugal, would warrant setting the accession compensatory amount on the basis of the latter price; Whereas Article 311 of the Act of Accession provides that the accession compensatory amounts for dairy products other than butter and skimmed-milk powder are to be fixed with the help of coefficients to be determined; whereas, for the determination of such coefficients, account should be taken, in particular, of the difference between the prices recorded on the Portuguese market and the prices recorded in the other Member States; Whereas, where it becomes necessary, provision should be made for the possible introduction of a system for the advance fixing of accession compensatory amounts; Whereas a certain amount of deflection of trade and distortion of competition may, in particular, occur in the final period of moves towards price alignment and when common  prices are applied throughout the Community; whereas it is therefore justified that measures intended to avoid such deflection and distomon should apply for such time as is necessary, HAS ADOPTED THIS REGULATIQN: Article 1 For the purposes of this Regulation: . — ‘Community of Ten’ shall mean the Community as constituted on 31 December 1985, — ‘accession compensatory amounts’ shall mean compensatory amounts applicable in trade between the Community of Ten and Portugal, between Spain and Portugal and between Portugal and third countries. Article 2 Without prejudice to Article 3 of Regulation (EEC) No 3792/85 (1), no compensatory amount shall be set for butter or for milk fat contained in other products. Article 3 The accession compensatory amounts applicable for each milk year shall be: (a) for skimmed-milk powder, equal to the difference between the intervention price fixed for mainland Portugal and the intervention price applicable in the Community of Ten or in Spain; (b) for the other products listed in Article 1 of Regulation (EEC) No 804/68 (2), fixed using one or more of the following factors: — the difference between the prices recorded on the Portuguese market and the prices recorded in the Community of Ten or in Spain, ’ — the quantities of raw materials used in the manufacture of the products concerned, — specific manufacturing costs. (1) OJ No L 367, 31. 12. 1985, p. 7. (2) OJ No L 148, 28. 6. 1968, p. 13. -