Without prejudice to Article 310 (1), Community goods which are consigned: ... (b) under the administrative cooperation methods intended, during the transitional period, to ensure the free movement, in trade between the Community as constituted on 31 December 1985 and Spain or Portugal, and in trade between those two Member States, of goods which do not yet benefit from the total abolition of customs duties or other measures laid down in the Act of Accession ...