(b) Category B goods, which shall be eligible for gradual tariff reduction. 4. Category B goods from the Republic of Kenya into the Republic of Uganda shall have a phase out tariff reduction period of five years for all products as follows: (a) (b) (c) (d) (e) (f) 10 per centum during the first year; 8 per centum during the second year; 6 per centum during the third year; 4 per centum during the fourth year; 2 per centum during the fifth year; and 0 per centum thereafter, as specified in Annex II to this Protocol. 5. Category B goods from the Republic of Kenya into the United Republic of Tanzania shall have a phase out tariff reduction period as specified in Annex II to this Protocol. 6. Internal tariffs specified under the provisions of this Article shall not exceed the Common External Tariff with regard to any of the specified products. ARTICLE 12 Common External Tariff 1. The Partner States hereby establish a three band common external tariff with a minimum rate of 0 per centum, a middle rate of 10 per centum and a maximum rate of 25 per centum in respect of all products imported into the Community. The Partner States hereby undertake to review the maximum rate of the common external tariff after a period of five years from the coming into force of the Customs Union. 2. 3. The Council may review the common external tariff structure and approve measures designed to remedy any adverse effects which any of the Partner States may experience by reason of the implementation of this part of the Protocol or, in exceptional circumstances, to safeguard Community interests. 15