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            COMMISSION REGULATION (EC) No 951/2006

of 30 June 2006         

laying down detailed rules for the implementation of Council Regulation (EC) No 318/2006 as regards trade with third countries in the sugar sector

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (1), and in particular Articles 23(4) and 40(1) thereof,

Whereas:

HAS ADOPTED THIS REGULATION:

CHAPTER I

SCOPE AND DEFINITIONS

Article 1

Scope

This Regulation lays down, in accordance with Title III of Regulation (EC) No 318/2006, the special detailed rules for the application of the system of import and export licences, the granting of export refunds and the management of imports, including application of additional import duties in the sugar sector.

Article 2

Definitions

For the purposes of this Regulation:

CHAPTER II

EXPORT REFUNDS

Article 3

Determination of the sucrose content of various sugar syrups eligible for export refund

1.   The export refund per 100 kilograms of products listed in Article 1(1)(c) of Regulation (EC) No 318/2006 shall be equal to a basic amount multiplied by the sucrose content of the product in question as determined plus, where applicable, the content of other sugars calculated in sucrose equivalent.

2.   Without prejudice to paragraphs 3 and 4, the sucrose content plus, where applicable, the content of other sugars expressed as sucrose shall be the total sugar content resulting from the application of the Lane and Eynon method (copper reduction method) to the inverted solution in accordance with Clerger-Herzfeld. The total sugar content determined in accordance with that method shall be converted into sucrose by multiplying it by a coefficient of 0,95.

3.   In the case of syrups of a purity of not less than 85 % but less than 94,5 %, the sucrose content plus, where applicable, the content of other sugars expressed as sucrose shall be fixed at a flat rate of 73 % by weight in the dry state. The percentage purity of syrups shall be calculated by dividing the total sugar content by the dry matter content and multiplying the result by 100. The total sugar content shall be determined in accordance with the method referred to in paragraph 2 and the dry matter content in accordance with the areometric method.

4.   In the case of caramel obtained exclusively from non-denatured sugar covered by CN code 1701, the sucrose content plus, where applicable, the content of other sugars expressed as sucrose shall be determined on the basis of the dry matter content. The dry matter content shall be determined on the basis of the density of the diluted solution in a weighted ratio of one to one. The result of the determination of the dry matter content shall be expressed as sucrose by multiplying it by a coefficient of one.

However, on request, to take account of caramel as referred to in the first subparagraph, the actual amount used of sucrose plus, where applicable, the content of other sugars expressed as sucrose may be determined where the candy has been manufactured under a customs warehousing or free zone procedure providing equivalent guarantees.

5.   The basic amount referred to in paragraph 1 shall not apply to syrups with a purity of less than 85 %.

Article 4

Export refund for isoglucose

Export refunds may only be granted on the products listed in Article 1(1)(d) and (g) of Regulation (EC) No 318/2006 where the products:

The dry matter content of isoglucose shall be determined on the basis of the density of the diluted solution in a proportion by weight of one to one or, in the case of products with a very high consistency, by drying.

CHAPTER III

EXPORT LICENCES

Article 5

Licence requirement

1.   All exportation of products listed in Article 1(1) of Regulation (EC) No 318/2006 except those under point (h) of that Article shall require the issuing of an export licence.

2.   For the purposes of applying Article 4(2) of Commission Regulation (EC) No 800/1999 (10), the following product groups are constituted:

Article 6

Export licence with refund

1.   Where the refund is fixed pursuant to an invitation to tender held within the Community, the application for an export licence shall be lodged with the competent authority of the Member State in which the statement of award under the tender was issued.

2.   Section 20 of the licence application and of the licence shall contain the following indication:

                        ‘Regulation (EC) No 951/2006 (OJ L 178 of 1.7.2006, p. 24), time limit for submission of tenders: ...’                     

3.   The export licence shall be issued for the quantity entered on the relevant statement of award of tender. Section 22 of the licence shall indicate the rate of the export refund, as stated in that statement, expressed in EUR. It shall contain the following indication:

                        ‘Rate of applicable refund: ...’.

4.   Article 49 of Commission Regulation (EC) No 1291/2000 (11) shall not apply.

Article 7

Export licence for sugar, isoglucose or inulin syrup without refund

Where sugar, isoglucose or inulin syrup in free circulation in the Community market and not considered as ‘out-of-quota’ is to be exported without refund, section 22 of the licence application and of the licence shall contain the following indication, according to the product in question as the case may be:

                     ‘(Sugar) or (Isoglucose) or (Inulin syrup) not considered as “out-of-quota” for export without refund.’                  

Article 8

Validity of export licences

1.   Export licences for the products listed in Article 1(1)(b) and (c) of Regulation (EC) No 318/2006 relating to quantities exceeding 10 tonnes shall be valid from the actual day of issue until the end of the third month following that of issue.

2.   Export licences for quantities of the products listed in Article 1(1)(b) and (c) of Regulation (EC) No 318/2006 not exceeding 10 tonnes shall be valid from the day of issue within the meaning of Article 23(1) of Regulation (EC) No 1291/2000 until the end of the third month following that of issue.

In the case referred to in the first subparagraph the party concerned may not use more than one such licence for the same export.

3.   Export licences for the products listed in Article 1(1)(a), (d), (e), (f) and (g) of Regulation (EC) No 318/2006 shall be valid from the day of issue within the meaning of Article 23(1) of Regulation (EC) No 1291/2000 until the end of the third month following that of issue.

Article 9

Suspension of issuing export licences

1.   Where the issue of export licences risks exceeding the available budgetary amounts, or the maximum quantities and/or the expenditure commitments set in the WTO Agreement on Agriculture (12) for the period concerned, the Commission may:

2.   The measures provided for in paragraph 1 may also be adopted when export licence applications relate to quantities which exceed or risk to exceed the normal trade pattern for one destination or group of destinations and issuing the licences requested would entail a risk of speculation, distortion of competition between operators, or disturbances of the trade concerned or the Community market.

3.   Should the quantities applied for be reduced or refused the security against the licence shall be immediately released for the quantities not granted.

4.   Applicants may withdraw their licence applications within 10 working days of publication in the Official Journal of the European Union of an acceptance percentage as indicated in point (a) of paragraph 1 if it is less than 80 %. Member States shall thereupon release the security.

CHAPTER IV

IMPORT LICENCES

Article 10

Import licences and their validity

1.   All importation into the Community of the products listed under Article 1(1) except those under point (h) of Regulation (EC) No 318/2006 shall be subject to presentation of an import licence.

2.   Import licences for quantities exceeding 10 tonnes of the products listed in Article 1(1)(b) of Regulation (EC) No 318/2006 shall be valid from the actual day of issue until the end of the month following that of issue.

Import licences for quantities not exceeding 10 tonnes of the products listed in Article 1(1)(b) of Regulation (EC) No 318/2006 and import licences for the products listed in Article 1(1)(a), (c), (d), (e), (f) and (g) of that Regulation shall be valid from the day of issue within the meaning of Article 23(1) of Regulation (EC) No 1291/2000, until the end of the month following that of issue.

CHAPTER V

COMMON RULES FOR EXPORT AND IMPORT LICENCES

SECTION 1

Issue of licences and security

Article 11

Application for and issue of export and import licences

1.   Licences for sugar falling within CN code 1701 for quantities exceeding 10 tonnes shall be issued:

The first subparaph shall not apply to:

2.   When an application for a licence in respect of the products to which the first subparagraph of paragraph 1 applies relates to quantities not exceeding 10 tonnes, the party concerned may not lodge on the same day and with the same competent authority more than one such application.

Article 12

Security

1.   The security for licences for the products listed in Article 1(1) except those under point (h) of Regulation (EC) No 318/2006 shall be per 100 kilograms of net product, or per 100 kilograms net dry matter of isoglucose, or per 100 kilograms net dry matter in sugar/isoglucose equivalent of inulin syrup, as follows:

2.   For the products falling within CN code 1701, the licence holder shall lodge a supplementary security if:

The amount of the supplementary security shall be equal to the difference between the amounts referred to under point (b) of the first subparagraph.

SECTION 2

Licences for specific (EX/IM) refining operations

Article 13

General rules

1.   By way of derogation from Article 2 of Regulation (EC) No 1291/2000, where, on the basis of authorisation under Article 116 of Council Regulation (EEC) No 2913/92 (14), the exportation of white sugar falling within CN code 1701 99 10 is followed by the importation of raw sugar falling within CN codes 1701 11 10, 1701 11 90, 1701 12 10 and 1701 12 90, licences shall be required to export the white sugar and to import the raw sugar.

2.   By way of derogation from Article 9 of Regulation (EC) No 1291/2000, the rights deriving from the export and import licences referred to in paragraph 1 shall not be transferable.

Article 14

Applications for licences

1.   The application for an export licence for white sugar shall not be accepted unless the authorisation referred to in Article 13(1) is produced and at the same time an application for an import licence for raw sugar is lodged.

2.   The application for an import licence shall relate to a quantity of raw sugar of the standard quality which, having regard to its yield, corresponds to the quantity of white sugar shown on the application for an export licence. The yield of the raw sugar shall be calculated by deducting 100 from the amount obtained by multiplying by two the degree of polarisation of the sugar.

Where the imported raw sugar does not correspond to the standard quality, the quantity of raw sugar to be imported under the licence shall be calculated by multiplying the quantity of raw sugar of the standard quality referred to in the licence by an corrective factor. The corrective factor shall be obtained by dividing 92 by the percentage yield of the raw sugar actually imported.

3.   Section 20 of the application for an export licence and of the export licence for white sugar, and of the application for an import licence and of the import licence for raw sugar, shall contain the following indication:

                           ‘EX/IM, Article 116 of Regulation (EEC) No 2913/92 — licence valid in. .. (issuing Member State).’                        

Section 20 of the export licence shall also contain the number of the corresponding import licence, and in the relevant section of the import licence the number of the corresponding export licence.

4.   A cancellation under Article 13(2) of Regulation (EC) No 1291/2000 shall apply simultaneously to both the import licence and the export licence as referred to in paragraph 1.

Article 15

Validity of the licences

1.   By way of derogation from Articles 9 and 11 the export licence for white sugar and the import licence for raw sugar shall be valid:

2.   In application of Article 561 of Regulation (EEC) No 2454/93, the time limit within which the import of raw sugar corresponding to a previous export of white sugar must be carried out shall be the same as the period of validity of the import licence for the raw sugar.

Article 16

Security

1.   By way of derogation from Article 12(1) and without prejudice to the following paragraphs, the security for the import licences referred to in Article 13(1) shall be EUR 11.50 per 100 kilograms net.

2.   Article 8(4) of Regulation (EC) No 1291/2000 shall not apply to the export licences referred to in Article 13(1) of this Regulation. Article 35(4) of Regulation (EC) No 1291/2000 shall not apply to the import licences referred to in Article 13(1) of this Regulation.

3.   By way of derogation from Articles 8(5) and 35(1) of Regulation (EC) No 1291/2000:

Point (b) of the first subparagraph shall be applied having regard to the yield of the raw sugar involved.

CHAPTER VI

COMMUNICATION OF MEMBER STATES

Article 17

Communication on export licences issued

With regard to exports to third countries, each Member State shall notify to the Commission by the 15th of each month in respect of the preceding month:

Article 18

Communication on quantities exported

Each Member State shall notify to the Commission:

Article 19

Communication on import licences

Each Member State shall notify to the Commission:

Article 20

Ad hoc communication on export licences with refund

Upon request of the Commission and for the time-period indicated, Member States shall immediately start notifying on a daily basis to the Commission:

Article 21

Means of communication

The communication of Member States provided for in this Chapter shall be made by electronic means using the forms made available to the Member States by the Commission.

CHAPTER VII

MANAGEMENT OF IMPORTS

SECTION 1

Calculating cif prices for white sugar and raw sugar

Article 22

Determination of cif prices

The Commission shall determine the cif prices for white sugar and raw sugar on the basis of the most favourable purchasing opportunities on the world market. Those prices shall be calculated in accordance with Articles 23 to 26.

Article 23

Information to be taken into account

When the most favourable purchasing opportunities on the world market are being established, account shall be taken of all information available to the Commission either directly or though the competent agencies of the Member States relating to:

Article 24

Information to be disregarded

When the most favourable purchasing opportunities are being established, information shall be disregarded:

Article 25

Adjustment to port of Rotterdam

1.   Prices which are not valid for delivery in bulk cif Rotterdam shall be adjusted.

When the adjustment is made, account shall be taken in particular of the difference in the cost of transporting the goods between the port of shipment and the port of destination and between the port of shipment and Rotterdam.

2.   If the price relates to goods in bags it shall be reduced by 0,88 EUR per 100 kilograms.

Article 26

Adjustment to standard quality

1.   When prices which relate to qualities other than the standard quality are being adjusted:

2.   Yield shall be calculated in accordance with the method described in Point III (3) of Annex I to Regulation (EC) No 318/2006.

SECTION 2

Determination of the standard quality and calculation of the cif price for molasses

Article 27

Standard quality of molasses

The standard quality molasses shall:

Article 28

Determination of cif prices

The Commission shall determine the cif prices for molasses on the basis of the most favourable purchasing opportunities on the world market. Those prices shall be calculated in accordance with Articles 29 to 33.

Article 29

Information to be taken into account

When the most favourable purchasing opportunities on the world market are being established, account shall be taken of all information relating to:

Article 30

Information to be disregarded

When the most favourable purchasing opportunities on the world market are being established, information shall be disregarded:

Article 31

Adjustments to port of Amsterdam

Prices which are not valid for delivery in bulk cif Amsterdam shall be adjusted.

When the adjustment is made, account shall be taken in particular of the difference in the cost of transporting the goods between the port of shipment and the port of destination and between the port of shipment and Amsterdam.

Article 32

Adjustments to the standard quality

Prices determined when the most favourable purchasing opportunities are being established and which do not relate to the standard quality shall be:

Article 33

Average price

When the most favourable purchasing opportunities on the world market are being established, an average of several prices may be taken as a basis, provided this average can be regarded as being representative of actual market trends.

SECTION 3

Additional import duty

Article 34

Additional duty for molasses

1.   The additional import duties referred to in Article 27(1) of Regulation (EC) No 318/2006 shall be applied to molasses falling within CN codes 1703 10 00 and 1703 90 000.

2.   For the purposes of this Regulation, representative prices for molasses on the world market or on the Community import market as referred to Article 27(2) of Regulation (EC) No 318/2006 shall mean the cif prices for those products determined by the Commission in accordance with Section 2, hereinafter referred to as ‘molasses representative prices’.

Those prices shall be fixed for each marketing year in accordance with the procedure referred to in Article 39(2) of Regulation (EC) No 318/2006. The Commission may amend them during that period where the information available to it indicates a change in the representative prices previously fixed of at least EUR 0,5 per 100 kilograms.

3.   Member States shall provide the Commission by the 15th of each month with the available information referred to in Article 29.

Article 35

Trigger prices for molasses

For 100 kilograms of molasses of the standard quality referred to in Article 27 of this Regulation, the trigger price referred to in Article 27(2) of Regulation (EC) No 318/2006 shall be equivalent to:

Article 36

Additional duty for sugar products

1.   The additional import duties referred to in Article 27(1) of Regulation (EC) No 318/2006 shall be applied to products falling within CN codes 1701 11 10, 1701 11 90, 1701 12 10, 1701 12 90, 1701 91 00, 1701 99 10, 1701 99 90 and 1702 90 99.

2.   For the purposes of this Regulation, representative prices for white sugar and raw sugar on the world market or on the Community import market as referred to in Article 27(2) of Regulation (EC) No 318/2006 shall mean the cif prices for those products established under Section 1, hereinafter referred to as ‘sugar representative prices’.

Those prices shall be fixed for each marketing year in accordance with the procedure referred to in Article 39(2) of Regulation (EC) No 318/2006. The Commission may amend them during that period if the fluctuation in the elements of the calculation produces a rise or fall of EUR 1,20 per 100 kilograms or more in relation to the sugar representative prices fixed previously.

3.   The sugar representative price for products falling within CN code 1702 90 99 shall be the representative price fixed for white sugar applied per 1 % of sucrose content per 100 kilograms net of the product in question.

Article 37

Trigger prices for sugar products

For 100 kilograms of net product, the trigger price referred to in Article 27(2) of Regulation (EC) No 318/2006 shall be equivalent to:

Article 38

Proofs

1.   The amount of the additional import duties for each of the types of molasses referred to in Article 34(1) and sugar products referred to in Article 36(1) shall be established on the basis of the cif import price of the consignment in question in accordance with Article 39.

In the case of molasses the cif import price of the consignment in question shall be converted into the price of molasses of the standard quality by adjustment as referred to in Article 32.

In the case of white or raw sugar the cif import price of the consignment in question shall be converted into the price of sugar of the standard quality as defined, respectively, in Points II and III of Annex I to Regulation (EC) No 318/2006, or the equivalent price for the product falling within CN code 1702 90 99, as the case may be.

2.   When the cif import price per 100 kilograms of a consignment is higher than the applicable molasses representative price referred to in Article 34(2) or sugar representative price referred to in Article 36(2), the importer shall present to the competent authorities of the importing Member State at least the following proofs:

For the verification of the cif import price of the consignment in question the authorities of the importing Member State may require any other information and documents they deem necessary.

3.   In the case referred to in paragraph 2, the importer shall lodge the security referred to in Article 248(1) of Regulation (EEC) No 2454/93, equal to the difference between the amount of additional import duty calculated on the basis of the representative price applicable to the product in question and the amount of additional import duty calculated on the basis of cif import price of the consignment in question.

4.   The security lodged shall be released to the extent that proof of the conditions of disposal is provided to the satisfaction of the competent authorities. Otherwise, the security shall be forfeit by way of payment of the additional import duties.

5.   If on verification the competent authorities establish that the requirements of this Article have not been met, they shall recover the duty due in accordance with Article 220 of Regulation (EEC) No 2913/92. The amount of the duty to be recovered or remaining to be recovered shall include interest from the date the goods were released for free circulation up to the date of recovery. The interest rate applied shall be that in force for recovery operations under national law.

Article 39

Calculation of the additional import duty

If the difference between the trigger price in question referred to in Article 34 for molasses or Article 36 for sugar products and the cif import price of the consignment in question:

SECTION 4

Suspension or reduction of import duties for molasses

Article 40

Suspension of the application of the import duties for molasses

Where the molasses representative price referred to in Article 34(2) plus the import duty applicable to cane molasses falling within CN code 1703 10 00, or to beet molasses falling within CN code 1703 90 00, exceed, for the product in question, 8,21 EUR/100 kg, the import duties shall be suspended and replaced by the amount of the difference found by the Commission. This amount shall be fixed at the same time as the representative prices referred to in Article 34(2).

However, where there is a risk that suspension of import duties may have adverse effects on the Community market in molasses, provision may be made in accordance with the procedure referred to in Article 39(2) of Regulation (EC) No 318/2006 for not applying that suspension for a specific period.

Article 41

Preferential import of molasses

1.   The total import duty applicable to cane molasses falling within CN code 1703 10 00, or to beet molasses falling within CN code 1703 90 00 originating in the African, Caribbean and Pacific (ACP) states, shall be reduced to zero up to a quota limit of 600 000 tonnes per marketing year. However, this quota will amount to 750 000 tonnes in the 2006/2007 marketing year.

2.   For the purposes of this Article, the concept of ‘originating product’ and the administrative cooperation methods shall be those laid down in Protocol No 1 annexed to the Cotonou Agreement.

3.   The tariff quota referred to in the first paragraph shall be managed by the Commission in accordance with Articles 308a, 308b and 308 c of Regulation (EEC) No 2454/93.

SECTION 5

Calculation of the sucrose content of raw sugar and certain syrups

Article 42

Calculating methods

1.   If the yield of imported raw sugar as determined in accordance with Point III of Annex I to Regulation (EC) No 318/2006 differs from the yield fixed for the standard quality, the customs tariff duty for products falling within CN codes 1701 11 10 and 1701 12 10, and the additional duty for products falling within CN codes 1701 11 10, 1701 11 90, 1701 12 10 and 1701 12 90 to be levied per 100 kilograms of the said raw sugar shall be calculated by multiplying the corresponding duty fixed for raw sugar of the standard quality by a correcting coefficient. The correcting coefficient shall be obtained by dividing the percentage of the yield of the imported raw sugar by 92.

2.   For the products referred to in Article 1(1)(c) of Regulation (EC) No 318/2006, the sucrose content, including other sugars expressed as sucrose, shall be determined by the application of the Lane and Eynon method (copper reduction method) to the solution inverted according to Clerget-Herzfeld. The total sugar content thus determined shall be expressed as sucrose by multiplying by 0,95.

However, the sucrose content, including other sugars expressed as sucrose, of products containing less than 85 % sucrose or other sugars expressed as sucrose, and invert sugar expressed as sucrose shall be determined by ascertaining the dry matter content. The dry matter content shall be determined according to the specific gravity of the solution diluted in a proportion of 1 to 1 by weight and, for solid products, by drying. The dry matter content shall be expressed as sucrose by multiplying by the coefficient 1.

3.   For the products referred to in Article 1(1)(d) and (g) of Regulation (EC) No 318/2006, the dry matter content shall be determined in accordance with the second subparagraph of paragraph 2 of this Article.

4.   For the products referred to in Article 1(1)(e) of Regulation (EC) No 318/2006, the conversion into sucrose equivalent shall be obtained by multiplying the dry matter determined in accordance with the second subparagraph of paragraph 2 of this Article by the coefficient 1,9.

CHAPTER VIII

REPEAL AND FINAL PROVISION

Article 43

Repeal

Regulation (EEC) No 784/68, Regulation (EEC) No 785/68, Regulation (EC) No 1422/95, Regulation (EC) No 1423/95, Regulation (EC) No 1464/95 and Regulation (EC) No 2135/95 are hereby repealed.

Regulation (EC) No 1464/95 shall however remain applicable to licences issued under its provisions before 1 July 2006.

Article 44

Entry into force

This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.

It shall apply from 1 July 2006.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 30 June 2006.

For the Commission

Mariann FISCHER BOEL            

Member of the Commission

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(6)OJ L 141, 24.6.1995, p. 12. Regulation as amended by Regulation (EC) No 79/2003 (OJ L 13, 18.1.2003, p. 4).

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(8)OJ L 144, 28.6.1995, p. 14. Regulation as last amended by Regulation (EC) No 96/2004 (OJ L 15, 22.1.2004, p. 3).

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(10)OJ L 102, 17.4.1999, p. 11.

(11)OJ L 152, 24.6.2000, p. l.

(12)OJ L 336, 23.12.1994, p. 22.

(13)  See page 1 of his Official Journal.

(14)OJ L 302, 19.10.1992, p. 1.

(15)OJ L 297, 21.11.1996, p. 29.

(16)OJ L 160, 26.6.1999, p. 48.

(17)OJ L 172, 5.7.2005, p. 24.

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ANNEX I

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