PROTOCOL 5

on customs duties of a fiscal nature (Liechtenstein, Switzerland)

1. Without prejudice to paragraph 2 of this Protocol, Liechtenstein and Switzerland may retain temporarily customs duties of a fiscal nature for products falling under the tariff headings specified in the annexed table while observing the conditions of Article 14 of the Agreement. Concerning tariff headings Nos 0901 and ex 2101, these customs duties shall be abolished at the latest on 31 December 1996.

2. When production is started in Liechtenstein or Switzerland of a product of like kind to one of those listed in the table, the customs duty of a fiscal nature to which the latter product is subject must be abolished.

3. The EEA Joint Committee shall examine the situation before the end of 1996.

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