
Article 1 

1. By way of derogation from Articles 28, 30 and 110 TFEU, the Spanish authorities shall be authorised until 31 December 2020 to lay down, in respect of the products listed in the Annex that are produced locally in the Canary Islands, total exemptions from or partial reductions in the tax known as ‘Arbitrio sobre las Importaciones y Entregas de Mercancias en las Islas Canarias’ (AIEM). Those exemptions or reductions must form part of the strategy for economic and social development of the Canary Islands and must contribute to the promotion of local activities.
2. Application of the total exemptions or reductions referred to in paragraph 1 shall not lead to differences in excess of:
(a) 5 % for the products listed in Section A of the Annex;
(b) 10 % for the products listed in Section B of the Annex;
(c) 15 % for the products listed in Section C of the Annex;
(d) 25 % for the products listed in Section D of the Annex. Nevertheless, the Spanish authorities may establish a minimum tax on cigarettes of not more than EUR 18 per 1 000 cigarettes, applicable only if the AIEM tax resulting from the application of general types of taxation is below this figure.
Article 2 
The Spanish authorities shall present to the Commission by 30 September 2017 at the latest a report on the application of the measures referred to in Article 1, in order to check the impact of the measures taken and their contribution to the promotion or maintenance of local economic activities, account being taken of handicaps affecting the outermost regions.
On that basis, the Commission shall present a report to the Council comprising a full analysis of the economic and social aspects and, where appropriate, a proposal for adapting the provisions of this Decision.
Article 3 
This Decision shall be applicable from 1 July 2014.
Article 4 
This Decision is addressed to the Kingdom of Spain.
Done at Luxembourg, 12 June 2014.
For the Council
The President
Y. MANIATIS
ANNEX
A. 
Agricultural and fishery products:

0207 11/0207 13

Minerals:

2516 90 00 00/6801/6802

Building materials:

3816/3824 40 00 00/3824 50/3824 90 45 00/3824 90 70 00/3824 90 97 99/6809

Chemicals:

2804 30 00 00/2804 40 00 00/3105 20 90 00/3208/3209/3210/3212 90 00 00/3213/3214/3304 99 00 00/3925 90 80 00/3401/3402/3406/3814 00 90/3923 90 00 00/4012 11 00/4012 12 00/4012 13/4012 19

Metal-working industries:

7604/7608

Food industry:


 0210 12 11 00/0210 12 19 00/0210 19 40 00/0210 19 81/0305 41 00/0305 43 00 90/
 0901 22 00 00/1101/1102/1601/1602/1704 90 30 00/1704 90 51 00/1704 90 55 00/
 1704 90 75 00/1704 90 71 00/1806/1901 20 00 00/1901 90 91 00/1901 90 99/
 1904 10 10/1905/2005 20 20/2006 00 31 00/2008 11 96 00/2008 11 98 00/2008 19 92/
 2008 19 93/2008 19 95/2008 19 99/2309

Beverages:

2009 11/2009 12 00/2009 19/2009 41/2009 49/2009 50/2009 61/2009 71/2009 79/2009 89/2009 90/2201/2202/2204

Textiles and leather:

6112 31/6112 41

Paper:

4818 90 90 00/4823 90 85 90

Graphic arts and publishing:

4910

B. 
Agricultural and fishery products:

0203 11/0203 12/0203 19/0701 90/0703

Building materials:

2523 29 00 00/

Food industry:

0210 11 11 00/0210 11 31 00/1905/2105

Paper:

4808/4819/4823 90 40 00

C. 
Agricultural and fishery products:

0407 21 00 00/0407 29 10 00/0407 90 10 00

Building materials:

2523 90/7010

Chemicals:

3809 91 00/3917 21/3917 23/3917 32 00/3917 33 00/3917 39 00/3917 40 00/3923 10 00/3923 21 00/3923 30 10/3924 10 00

Metal-working industries:

7309 00/7610 10 00 00/9403 20 80 90

Food industry:

0403/0901 21/1902/2103 20 00 00/2103 30/2103 90 90/2106 90 98/

Beverages:

2203/2208 40

Textiles and leather:

6302

Paper:

4818 10/4818 20/4818 30/4821

Graphic arts and publishing:

4909/4911

D. 
Tobacco:

2402
