Kadar se dajatve carinske tarife Kraljevine Španije po svoji naravi razlikujejo od ustreznih dajatev skupne carinske tarife ali enotne tarife ESPJ, se postopno približevanje španskih dajatev skupnim izvede tako, da se deli španske osnovne dajatve dodajo tistim iz skupne carinske tarife ali enotne tarife ESPJ, pri čemer se španska osnovna dajatev postopno zniža na nič po časovnem razporedu iz členov 37 in 75 (2), dajatev skupne carinske tarife ali enotne tarife ESPJ pa se povečuje od nič navzgor, tako da postopno po enakem časovnem razporedu doseže končni znesek.
Where duties in the customs tariff of the Kingdom of Spain differ in nature from the corresponding duties in the Common Customs Tariff or the ECSC unified tariff, the progressive alignment of the former on the latter shall be effected by adding the components of the Spanish basic duty to those of the duty in the Common Customs Tariff or the ECSC unified tariff, the Spanish basic duty being reduced to zero progressively, in accordance with the timetable set out in Articles 37 and 75 (2), and the duty in the Common Customs Tariff or ECSC unified tariff increasing from zero to reach the full amount progressively in accordance with the same timetable.