25. 2. 86 Official Journal of the European Communities No L 46/5 COMMISSION REGULATION (EEC) No 409/86 of 20 February 1986 on methods of administrative cooperation to safeguard during the transitional period the free movement of goods between the Community as constituted on 31 December 1985 on the one hand and Spain and Portugal on the other and between those two new Member States THE COMMISSION 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 Articles 50 (1) and 210 (1) thereof, Whereas, in accordance with the provisions of Articles 50 (1) and 210 (1) of the said Act, methods of administrative cooperation must be determined in order to ensure that goods fulfilling the requisite conditions benefit from the abolition of customs duties and charges having equivalent effect and of quantitative restrictions and measures having equivalent effect ; Whereas customs duties and import charges having equi- valent effect have been totally abolished or shall be progressively abolished in trade between Spain and Portugal as well as in trade between these two Member States and the other Member States of the Community ; Whereas it is necessary during the period of application of the transitional measures to be able to distinguish goods according to whether they fulfil the conditions laid down in Articles 9 (2) and 10 of the Treaty in Spain, in Portugal or in the other Member States ; Whereas, for this purpose, account must be taken of the provisions in force and in particular those of Council Regulation (EEC) No 222/77 of 13 December 1976 on Community transit (), as last amended by the Act of Accession, those of Commission Regulation (EEC) No 223/77 of 22 December 1976 on provisions for the imple- mentation of the Community transit procedure and for certain simplifications of that procedure (), as last amended by Regulation (EEC) No 3399/85 (°), and those of Commission Regulation (EEC) No 2826/77 of 5 December 1977 introducing a Community transit declara- tion form for use in an automatic or electronic data- procesing system (%), as last amended by the Act of Acces- sion ; \ () OJ No L 38, 9. 2. 1977, p. 1. () OJ No L 38, 9. 2. 1977, p. 29. () O No L 322, 3. 12. 1985, p. 10. () OJ No L 333, 24. 12. 1977, p. 1. Whereas on these grounds it is necessary to provide for use of internal Community transit documents correspon- ding to those used in the Community before the acces- sion of Spain and Portugal but designated by different symbols ; i Whereas the provisons of the Act of Accession regarding trade between Spain and Portugal, as well as the provi- sions adopted by the Council in implementation of Articles 88 (1) and 256 (1) of the Act of Accession, entail the adoption of special procedures intended to ensure that these provisions are correctly applied ; Whereas provision must also be made for special transi- tional measures to ensure that goods dispatched before 1 March 1986, either from Spain or Portugal or from the other Member States, can benefit from the abolition of customs duties and charges having equivalent effect and of quantitative restrictions and measures having equiva- lent effect; Whereas certain goods will continue to move, after the accession of Spain and Portugal, under cover of the T2 GR document provided for in Commission Regulation (EEC) No 49/81 of 1 January 1981 on methods of admi- nistrative cooperation to safeguard during the transitional period the free movement of goods between Greece and the other Member States (°) as amended by Regulation (EEC) No 2835/82(%) or under cover of a document having equivalent effect as regards application of the measures laid down in that Regulation ; whereas the use of such documents in the cases concerned should be provided for; Whereas Couricil Regulation (EEC) No 6738/85 of 18 February 1985 simplifying formalities in trade in goods within the Community (), Council Regulation (EEC) No 679/85 of 18 February 1985 introducing a specimen declaration form for use in trade in goods within the Community (), and Commisssion Regulation (EEC) No 2855/85 () which lays down implementing provisions for these two Regulations, laid down certain provisions regar- () OJ No L 4, 1. 1. 1981, p. 1. (9 OJ No L 298, 26. 10. 1982, p. 8. () OJ No L 79, 21. 10. 1985, p. 1. () OJ No L 79, 21. 10. 1985, p. 7. () OJ No L 274, 15. 10. 1985, p. 1.