COMMISSION REGULATION (EC) No 1222/94 of 30 May 1994 laying down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex II to the Treaty, and the criteria for fixing the amount of such refunds
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 3448/93 of 6 December 1993 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products (1), and in particular the first subparagraph of Article 8 (3) thereof,
Whereas the regulations on the common organization of the markets in milk and milk products, eggs, rice, sugar and cereals provide that, to the extent required to allow the agricultural products in question to be exported in the form of certain processed goods not listed in Annex II to the Treaty on the basis of world market quotations or prices for such products, the difference between such quotations or prices and prices in the Community may be covered by an export refund;
Whereas Council Regulation (EEC) No 3035/80 (2), as last amended by Regulation (EC) No 776/94 (3) laid down general rules for granting export refunds on certain agricultural products exported in the form of goods not covered by Annex II to the Treaty and the criteria for fixing the amount of such refunds; whereas the rules adopted under that Regulation may be maintained in their entirety until a more extensive revision is carried out;
Whereas, however, certain amendments to the rules should be made now;
Whereas the goods in question may be obtained directly from basic products or from products derived from the processing thereof, or from products assimilated to one of those two categories; whereas in all these cases rules should be laid down for determining the amount of the export refund;
Whereas, in the absence of evidence that no production refund was granted pursuant to Commission Regulation (EEC) No 1722/93 of 30 June 1993 laying down detailed rules for the application of Council Regulations (EEC) No 1766/92 and (EEC) No 1418/76 concerning production refunds in the cereals and rice sectors respectively (4), or pursuant to Council Regulation (EEC) No 1010/86 of 25 March 1986 laying down general rules for the production refund on certain sugar products used in the chemical industry (5), as last amended by Commission Regulation (EEC) No 464/91 (6), the export refund should be reduced by the amount of the production refund applicable on the day of acceptance of the export declaration; whereas this system is the only one which avoids the risk of fraud;
Whereas Council Regulation (EEC) No 565/80 of 4 March 1980 on the advance payment of export refunds in respect of agricultural products (7), as amended by Regulation (EEC) No 2026/83 (8), and Commission Regulation (EEC) No 3665/87 of 27 November 1987 laying down common detailed rules for the application of the system of export refunds on agricultural products (9), as last amended by Regulation (EEC) No 2805/93 (10), lay down rules on the advance payment of export refunds that must be adhered to when the refunds are adjusted;
Whereas exporters should be able to know sufficiently far in advance the amount of the refund to which they may be entitled; whereas to that end, subject to the provision of Article 17 of Council Regulation (EEC) No 804/68 (11), as last amended by Regulation (EC) No 230/94 (12), and of the corresponding Articles in the other regulations on the common organizations of markets, that amount should be fixed for a period of one month;
Whereas Commission Regulation (EEC) No 1760/83 of 29 June 1983 on special detailed rules for the application of the system of advance-fixing certificates for certain agricultural products exported in the form of goods not covered by Annex II to the Treaty and derogating from Regulation (EEC) No 2730/79 with regard to payment of refunds on butter (13), as last amended by Regulation (EEC) No 888/93 (14), already lays down special detailed rules for the system of advance-fixing certificates enabling enterprises to plan their exports;
Whereas the proportion of the above agricultural products in most exported goods is bound to vary; whereas the amount of the refund must therefore be determined on the basis of the quantities of those products actually used in the manufacture of the exported goods; whereas, however, for certain goods of a simple and relatively constant composition the amount of the refund should, for ease of administration, be determined on the basis of fixed quantities of agricultural products;
Whereas it is necessary to provide for a notification system based on the principle that the exporter should declare to the competent authorities, each time that exportation takes place, the quantities of products used in the manufacture of the goods exported; whereas it is for the competent authorities to take any measures they consider necessary to verify the accuracy of such declaration;
Whereas many goods, manufactured by an undertaking under clearly defined technical conditions and having constant characteristics and quality, follow a regular export pattern; whereas to ease export formalities a simplified inspection procedure should be adopted for such goods whereby the manufacturer communicates to the competent authority such information as the latter considers necessary concerning the conditions of manufacture of the goods;
Whereas it is not always possible for the exporters, particularly if he is not the manufacturer, to know the precise quantities of basic products used, for which he can claim a refund; whereas, therefore, the exporter is not always able to make a declaration of these quantities; whereas it is therefore necessary to provide an alternative method of calculation of the refund which the person concerned may ask to be applied, restricted to certain goods, based on the chemical analysis of these goods, and using a conversion table drawn up for this purpose; whereas, moreover, the authorities responsible for checking the exporter's declaration may not, in some cases, possess sufficient evidence to enable them to accept the declaration; whereas these situations are particularly likely to arise when the goods to be exported have been manufactured in a Member State other than the exporting State; whereas, therefore, the competent authorities of the exporting Member State should be able, if necessary, to obtain directly from the competent authorities of the other Member States all the information which is available to the latter authorities concerning the conditions of manufacture of the goods;
Whereas Commission Regulation (EEC) No 570/88 of 16 February 1988 on the sale of butter at reduced prices and the granting of aid for butter and concentrated butter for use in the manufacture of pastry products, ice-cream and other foodstuffs (15), as last amended by Regulation (EC) No 3049/93 (16) authorizes butter and cream to be made available at reduced prices to industries which manufacture certain goods; whereas this should be taken into account for goods eligible for a refund determined on the basis of an analysis;
Whereas Regulation (EEC) No 3665/87 lays down common detailed rules for exports of agricultural products for which refunds may be granted; whereas these rules are also applicable to agricultural products exported in the form of goods not covered by Annex II to the Treaty; whereas this Regulation establishes, among others, rules for how to apply for refunds;
Whereas there should be uniform application throughout the Community of the provisions relating to the granting of refunds for goods not covered by Annex II to the Treaty; whereas to this end each Member State should inform the other Member States through the Commission of the checks it carries out in its territory for the various types of goods exported;
Whereas to ensure correct application of the provisions in the regulations on the common organization of markets relating to the granting of export refunds, such refunds should not be granted on products from third countries used in the manufacture of goods which are exported, after having been in free circulation in the Community;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Management Committee for horizontal questions concerning trade in processed agricultural products not listed in Annex II,
HAS ADOPTED THIS REGULATION:
Article 1
1. This Regulation lays down common detailed rules for the application of the system of granting refunds applicable to exports of the basic products listed in Annex A (hereinafter referred to as 'basic products'), of products derived from the processing thereof, or of products assimilated to one of those two categories in accordance with paragraph 2, when these various products are exported in the form of goods not covered by Annex II to the Treaty but listed, as the case may be:
- in the Annex to Regulation (EEC) No 804/68,
- in Annex I to Regulation (EEC) No 2771/75 of the Council (17),
- in Annex B to Council Regulation (EEC) No 1418/76 (18),
- in Annex I to Council Regulation (EEC) No 1785/81 (19),
- in Annex B to Council Regulation (EEC) No 1766/92 (20).
These goods, which are set out in Annexes B and C to this Regulation, are hereinafter referred to as 'the goods'.
2. For the purposes of this Regulation:
(a) - potato starch falling within CN code 1108 13 directly produced from potatoes, excluding sub-products,
- starch falling within CN codes 1108 14 and 1108 19 90, of roots and tubers falling within CN code 0714,
- flour and meal falling within CN code 1106 20,
shall be assimilated to maize starch falling within CN code 1108 12;
(b) whey falling within CN codes 0404 10 48 to 62 not concentrated, even frozen, shall be assimilated to powdered whey complying with the description of the pilot product for Group 1 set out in the Annex to Council Regulation (EEC) No 2915/79 (21);
(c) - milk and the milk products falling within CN codes 0403 10 22, 0403 90 51, 0404 90 11 and 0404 90 31, not concentrated nor containing added sugar or other sweetening matter, even frozen, of a milk fat content, by weight, not exceeding 0,1 %,
- milk and the milk products falling within CN codes 0403 10 02, 0403 90 11, 0404 90 11 and 0404 90 31 in powder, granules or other solid forms, not containing added sugar or other sweetening matter, of a milk fat content, by weight, of less than 1,5 %,
shall be assimilated to milk powder complying with the description of the pilot product for Group 2 set out in the Annex to Regulation (EEC) No 2915/79;
(d) - milk, cream and the milk products falling within CN codes 0403 10 22, 0403 10 24, 0403 90 51, 0403 90 53, 0404 90 11, 0404 90 13, 0404 90 31 and 0404 90 33, not concentrated nor containing added sugar or other sweetening matter, even frozen of a milk fat content, by weight, exceeding 0,1 % but not exceeding 6 %,
- milk, cream and the milk products falling within CN codes 0403 10 04, 0403 10 06, 0403 90 13, 0403 90 19, 0404 90 13, 0404 90 19, 0404 90 33 and 0404 90 39 in powder, granules or other solid forms, not containing added sugar or other sweetening matter, of a milk fat content, by weight, not less than 1,5 % but less than 40 %,
shall be assimilated to milk powder complying with the description of the pilot product for Group 3 set out in the Annex to Regulation (EEC) No 2915/79;
(e) - milk, cream and the milk products falling within CN codes 0403 10 26, 0403 90 59, 0404 90 13, 0404 90 19, 0404 90 33 and 0404 90 39, not concentrated nor containing added sugar or other sweetening matter, of a milk fat content, by weight, exceeding 6 %,
- milk, cream and the milk products falling within CN codes 0403 10 06, 0403 90 19, 0404 90 19 and 0404 90 39, in powder, granules or other solid forms, not containing added sugar or other sweetening matter, of a milk fat content, by weight, not less than 40 %,
- butter and other milk fats with a milk fat content, by weight, other than 82 % but not less than 62 %,
shall be assimilated to butter complying with the description of the pilot product for Group 6 set out in the Annex to Regulation (EEC) No 2915/79;
(f) - milk, cream and the milk products falling within CN codes 0403 10 22 to 0403 10 26, 0403 90 51 to 0403 90 59 and 0404 90 11 to 0404 90 39 concentrated, other than in powder, granules or other solid forms, not containing added sugar or other sweetening matter,
- cheese,
shall be assimilated to:
(i) milk powder complying with the description of the pilot product for Group 2 set out in the Annex to Regulation (EEC) No 2915/79, for the non-fat part of the dry matter content of the relevant product; and
(ii) butter complying with the description of the pilot product for Group 6 set out in the Annex to Regulation (EEC) No 2915/79 for the milk fat part of the relevant product;
(g) with regard to the beet or cane syrups referred to in Annex A, account shall be taken of:
(i) the sucrose content (including invert sugar expressed as sucrose) of the syrup in question, where the latter is not less than 98 % pure;
(ii) the extractable sugar content of the syrup in question, where the latter is not less than 85 % but less than 98 % pure.
The purity and the extractable sugar content of the syrups in question shall be calculated in accordance with the first and second subparagraphs of Article 1 (5) of Commission Regulation (EEC) No 1443/82 (22).
Article 2
The amount of the refund granted for the quantity, determined in accordance with Article 3, of each of the basic products exported in the form of the same type of goods, shall be obtained by multiplying this quantity by the rate of the refund on the basic products calculated per unit of weight in accordance with Article 4.
However, in the case of D-glucitol (sorbitol) mixtures falling within CN codes 2905 44 and 3823 60, where the party concerned does not draw up the declaration referred to in Article 7 (1) giving the information required by the fourth indent of the third paragraph of that Article or where he does not provide satisfactory documentation in support of his declaration, the rate of refund on these mixtures shall be that for the basic product to which the lowest rate of refund is applicable.
When, in accordance with Article 4 (3), different refund rates may be fixed for a particular basic product, a separate amount shall be calculated for each of the quantities of the basic product for which there is a different refund rate.
When goods are used in the manufacture of the goods exported, the refund rate to be taken in calculating the amount applying to each of the basic products, to products derived from the processing thereof, or to products assimilated to one of those two categories in accordance with Article 1 (2) which were used in the manufacture of the goods exportes, shall be the rate applicable when the former goods are exported unprocessed.
Article 3
1. In respect of the goods listed in Annex B, the quantity of each of the basic products to be taken in calculating the amount of the refund shall, except where reference is made to Annex C or where the second subparagraph of Article 7 (2) applies, be determined as follows:
(a) in the case of use, unprocessed, of a basic product or of an assimilated product, the quantity shall be that which is actually used in the manufacture of the exported goods, account being taken of the following conversion rates:
- 6,06 kg of the pilot product of Group 1 shall correspond to 100 kg of whey assimilated to that pilot product in accordance with Article 1 (2) (b),
- 9,1 kg of the pilot product of Group 2 shall correspond to 100 kg of milk products assimilated to that pilot product in accordance with Article 1 (2) (c),
- 1,01 kg of the pilot product of Group 2 shall correspond to the non-fat part of 100 kg of milk products assimilated to that pilot product in accordance with Article 1 (2) (f) per 1 % weight of non-fat dry matter contained in the milk product in question,
- 0,8 kg of the pilot product of Group 2 in accordance with Article 1 (2) (f) per 1 % by weight of non-fat dry matter contained in cheese shall correspond to the non-fat part of 100 kg of the cheese,
- 3,85 kg of the pilot product of Group 3 per 1 % by weight of milkfat contained in one of the milk products assimilated to that pilot product in accordance with Article 1 (2) (d) shall correspond to 100 kg of the milk product in question,
- 1,22 kg of the pilot product of Group 6 per 1 % by weight of milkfat contained in one of the milk products assimilated to that pilot product in accordance with Article 1 (2) (e) shall corresepond to the fat part of 100 kg of the milk product in question,
- 1,22 kg of the pilot product of Group 6 per 1 % by weight of milkfat contained in one of the milk products assimilated to that pilot product in accordance with Article 1 (2) shall correspond to 100 kg of the milk product in question,
- 0,80 kg of the pilot product of Group 6 in accordance with Article 1 (2) (f) per 1 % by weight of milkfat contained in cheese shall correspond to the fat part of 100 kg of the cheese;
(b) in the case of use of a product covered by Annex II to the Treaty:
- either derived from the processing of a basic product or of a product assimilated to that basic product,
- or assimilated to a product derived from the processing of a basic product,
- or derived from the processing of a product assimilated to a product derived from the processing of a basic product,
the quantity shall be that which is actually used in the manufacture of the exported goods, reduced to a quantity of basic product by applying, as the case may be, the special rules for calculation, equivalence ratios or coefficients fixed for determining the levies on imports of the products in question.
However, for grain spirit contained in spirituous beverages falling within CN code 2208, this quantity shall be: 3,4 kg of barley per % vol of alcohol derived from cereals per hectolitre of the spirituous beverage exported;
(c) in the case of use:
- either of a product not covered by Annex II to the Treaty derived from the processing of a product referred to in (a) or (b),
- or of a product derived from the mixture and/or the processing of several products referred to in (a) and/or (b), and/or products referred to in the first indent,
the quantity, to be determined on the basis of the quantity of the product actually used in the manufacture of the goods exported, shall be equal, for each of the basic products in question and subject to the provisions of paragraph 3, to the quantity established by the competent authorities in accordance with Article 7 (1). For the purpose of calculating this quantity the conversion rates referred to in (a) or, as the case may be, the special rules for calculation, equivalence ratios and coefficients referred to in (b) shall be applicable.
However, for the cereal-based spirituous beverages contained in the spirituous beverages falling within CN code 2208, this quantity shall be 3,4 kg of barley per % vol of alcohol derived from cereals per hectolitre of the spirituous beverage exported.
2. For the purposes of paragraph 1, the products used unprocessed in the manufacture of exported goods shall be considered as actually used. Where, during one of the stages of manufacture of such goods, a basic product is itself processed into another more elaborate basic product used at a later stage, only the latter basic product shall be considered as actually used.
The quantities of products actually used, within the meaning of the first subparagraph, shall be determined for each type of goods exported.
However, in the case of regular exports relating to goods manufactured by a particular undertaking under clearly defined technical conditions and having constant characteristics and quality, the quantities may, by agreement with the competent authorities, be determined either from the manufacturing formula for the goods in question or from the average quantities of product used over a specified period in the manufacture of a given quantity of these goods. The quantities of products thus determined shall remain the basis of calculation so long as there is no change in the conditions under which the goods in question are manufactured.
In determining the quantities actually used, account shall be taken of the provisions of Commission Regulation (EEC) No 3615/92 (23).
3. In respect of the goods listed in Annex C, the quantity of basic products to be taken in calculating the amount of the refund shall be that shown in that Annex against each of those goods.
However,
(a) in the case of fresh pasta, the quantities of basic products given in Annex C have to be reduced to an equivalent quantity of dry pasta by multiplying those quantities by the percentage of the dry extract of the pasta and dividing them by 88;
(b) where the goods in question have been manufactured partly from products covered by inward processing arrangements and partly from products satisfying the conditions laid down in Article 9 (2) of the Treaty, the quantity of basic products to be taken for calculating the refund to be granted in respect of the latter class of products shall be determined in accordance with paragraphs 1 and 2.
Article 4
1. The rate of refund shall be fixed for each month per 100 kg of basic products in accordance with Article 13 (2) of Regulation (EEC) No 1766/92 and the corresponding Articles of the other regulations referred to in Article 1 (1).
It may be modified in accordance with Article 13 (2) of Regulation (EEC) No 1766/92 and the corresponding Articles of the other regulations referred to in Article 1 (1).
However, the rate of the refund on poultry eggs in shell, fresh or preserved, and eggs not in shell and egg yolks, suitable for human consumption, fresh, dried or otherwise preserved, not sweetened, shall be fixed for the period taken for fixing the refunds on those products exported unprocessed.
2. The rate of the refund shall be determined with particular reference to:
(a) the average cost incurred by the processing industries in obtaining supplies of basic products on the Community markets and the prices ruling on the world market;
(b) the level of the refund on exports of processed agricultural products covered by Annex II to the Treaty which are manufactured under similar conditions;
(c) the need to ensure equality of competition between the industries which use Community products and those which use third country products under inward processing arrangements.
3. In fixing the rate of the refund account shall be taken, where appropriate, of production refunds, aids or other measures having equivalent effect applicable in all Member States, in accordance with the regulation on the common organization of the market of the product in question, to basic products or to assimilated products.
4. Except in the case of cereals, no refund shall be granted for products used in the manufacture of alcohol contained in the spirituous beverages referred to in Annex B, falling within CN code 2208.
5. (a) For the products listed in Annex I, to Regulation (EEC) No 1722/93, as regards the rate of the refund on products of the cereal and rice sector, and for the goods listed in the Annex to Regulation (EEC) No 1010/86, as regards the rate of the refund on products of the sugar sector, the rates fixed in accordance with paragraph 1 shall be applied on presentation, at the time of acceptance of the export declaration and the request for obtaining the export refund, of proof that the basic products used in the manufacture of the products to be exported have not benefited from the production refund provided for the said Regulations, and that such refund has not been and will not be applied for.
The proof referred to in the first subparagraph shall be provided by the production by the exporter of a declaration from the processor of the basic products in question attesting that the latter product has not benefited from the production refund provided for in Regulation (EEC) No 1722/93 or in Regulation (EEC) No 1010/86, and that no application for such refund has been or will be made.
The declaration referred to in the second subparagraph shall be verified in accordance with provisions of Article 7 (1).
(b) When the proof referred to in point (a) is not provided, the export refund rate:
(i) applicable on the date of acceptance of the export declaration for the goods, or on the day specified in Article 26 (2) of Regulation (EEC) No 3665/87, where the rate is not fixed in advance; or
(ii) of which the rate is fixed in advance;
shall be reduced by the amount of the production refund applicable pursuant to Regulation (EEC) No 1722/93 or to Regulation (EEC) No 1010/86 to the basic product in question on the day of acceptance of the export declaration for the goods, or on the day specified in Article 26 (2) of Regulation (EEC) No 3665/87, if the goods have been placed under the export refund advance payment arrangements.
6. (a) The refund for starches and potato starch falling within CN code 1108 or products falling within Annex A to Regulation (EEC) No 1766/92 resulting from the processing of these starches and potato starch is granted only on production of a declaration from the suppliers of those products attesting that they have been directly produced from cereals, potatoes or rice, excluding all use of subproducts obtained in the production of other agricultural products or goods.
The declaration referred to in the first subparagraph can be considered valid, until revocation, for all supplies from the same producer; it shall be verified in accordance with provisions of Article 7 (1).
(b) Where the dry-extract content of potato starch assimilated to maize starch pursuant to Article 1 (2) is 80 % or higher, the rate of the export refund shall be that laid down in accordance with paragraph 1; where the dry-extract is less than 80 % the rate of the refund shall be that laid down in accordance with paragraph 1 multiplied by 1/80th of the actual dry-extract percentage.
For all other starches with a dry-extract content of 87 % or more, the rate of the export refund shall be that laid down in accordance with paragraph 1; where the dry-extract content is less than 87 % the rate of the refund shall be that laid down in accordance with paragraph 1 multiplied by 1/87th of the actual dry-extract percentage.
If the dry extract content of glucose or maltodextrin syrups falling within CN codes 1702 30 59, 1702 30 99, 1702 40 90, 1702 90 50 or 2106 90 55 is 78 % or more, the refund rate shall be that laid down in accordance with paragraph 1; if the dry-extract content of such syrups is lower than 78 %, the rate to be applied shall be that laid down in accordance with paragraph 1, multiplied by 1/78th of the actual dry-extract percentage.
(c) For the purpose of (b), the dry extract content of starches shall be determined using the method referred to in Annex II to Commission Regulation (EEC) No 1908/84 (24); the dry-matter content of glucose or maltodextrin syrups shall be determined using method 2 referred to in Annex II to Council Directive 79/796/EEC (25) or any other suitable method of analysis offering at least the same guarantees.
(d) At the time the declaration referred to in Article 7 (1) is made, the applicant must declare the dry-exract content of the starches or glucose or maltodextrin syrups used.
7. Where the world trade situation in casein falling within CN code 3501 10, in caseinates falling within CN code 3501 90 90 or in ovalbumin falling within CN code 3502 10 or the specific requirements of certain markets so require, the refund may be varied according to destination.
8. The rate of refunds for goods falling within CN codes 1902 11, 1902 19 and 1902 40 10 may be differentiated according to their destination.
Article 5
1. The rate of the refund shall be that applying on the day on which the goods are exported.
2. However, a system of fixing the rate of the refund in advance shall be applicable for basic products other than those falling within CN codes 0407 00 30 and ex 0408 with the exception of basic products falling within CN code 0407 00 30 exported in the form of ovalbumin falling within CN code 3502 10.
In cases where the system of advance fixing of the rate of the export refund is applied, the benefit of which shall be dependent on the request of the person concerned being deposited before 1 p.m. Brussels time at the same time as the application for the certificate is made, the rate in force on the day of the lodging of the request for the certificate provided for in Article 6 shall be applied to exports to be effected during the period of validity of the certificate.
The rate of the refund determined in the manner described in the second subparagraph shall be adjusted according to the rules applying to the advance fixing of the refunds on basic products exported unprocessed.
A corrective factor applicable to the rate of refund fixed in advance for a basic product exported in the form of goods not listed in Annex II to the Treaty may be fixed or changed in accordance with the conditions defined in the second subparagraph of
Article 13
(4) of Regulation (EEC) No 1766/92 or in the second subparagraph of Article 17 (4) of Regulation (EEC) No 1418/76.
Where, during the period of validity of a certificate as referred to in Article 6, measures are taken with a view either to making a basic product available at a reduced price to the manufacturers of certain goods, or to altering or abolishing existing provisions, the rate of the refund fixed in advance shall be adjusted on the basis of the lowest price for the relevant basic product between the day on which the application for the certificate is lodged and the day of exportation. However, where the applicant supplies proof that he purchased this basic product at a price calling for a higher refund, the rate of the refund fixed in advance shall be adjusted on the basis of the latter price, unless that price corresponds to the price on the basis of which the rate of the refund fixed in advance was calculated, in which case the latter rate shall be applicable.
3. When examination of the market situation shows that there are difficulties due to the application of the provisions concerning advance fixing, or that such difficulties may occur, a decision may be taken, in accordance with the procedure laid down in
Article 30
of Regulation (EEC) No 804/68 or in accordance with the procedure laid down in the corresponding Articles of the other regulations referred to in Article 1 of this Regulation, to suspend the application of those provisions for the period strictly necessary.
In cases of extreme urgency, the Commission may, after examination of the situation, decide on the basis of all the information available to it to suspend advance fixing for a maximum of three working days.
Applications for certificates accompanied by applications for advance fixing lodged during the period of suspension shall be inadmissible.
Article 6
The granting of a refund under the advance fixing system provided for in Article 5 (2) shall be conditional upon production of an advance fixing certificate drawn up in accordance with Commission Regulation (EC) No 1223/94 (26), valid throughout the Community and issued by the Member States to any applicant, regardless of his place of establishment in the Community.
Article 7
1. The provisions of Regulation (EEC) No 3665/87 shall apply. Moreover, when goods are to be exported, the party concerned must declare the quantities of basic products, of products derived from the processing thereof, or of products assimilated to one of those categories in accordance with Article 1 (2), which have actually been used, within the meaning of Article 3 (2), in the manufacture of those goods, for which a refund will be requested, or otherwise refer to that composition if it has been determined in accordance with the third subparagraph of Article 3 (2).
When goods have been used in the manufacture of goods to be exported, the declaration by the party concerned must include the quantity of the goods actually used and the nature and quantity of each of the basic products, of products derived from the processing thereof or of products assimilated to one of those two categories in accordance with Article 1 (2), from which the goods in question are derived.
The party concerned shall, in support of his declaration, supply the competent authorities with all documents and information which the latter consider relevant.
The competent authorities shall verify the accuracy of the declaration made to them by any appropriate means.
At the request of the competent authorities of the Member State on whose territory the customs export formalities are carried out, the competent authorities of the other Member States shall communicate to them directly all information they are able to obtain to enable the declaration made by the party concerned to be verified.
2. Where the party concerned does not draw up the declaration referred to in paragraph 1 or does not provide satisfactory information in support of his declaration, he shall not be entitled to a refund.
However, if the party concerned provides satisfactory proof to the competent authorities that he does not possess or that he is unable to provide the information required regarding the conditions of manufacture of the goods to be exported, and if the goods are listed in column 2 of Annex D, that party shall, at his express request, be granted a refund, the nature and quantity of the basic products taken into consideration for the calculation of such refund being determined from an analysis of the goods to be exported and in accordance with the conversion table in Annex D. The competent authority shall decide on the conditions under which the analysis is to be carried out.
The cost of such analysis shall be borne by the party concerned.
If the exported goods are referred to in Article 4 (1), (2) or (3) of Regulation (EEC) No 570/88, the rate of the refund on milk products shall be that applicable to the use of reduced price dairy products, unless the exporter provides proof that the goods do not contain reduced price dairy products.
3. Paragraphs 1 and 2 shall not apply to products exported in the form of goods listed in Annex C, except in respect of:
- quantitities of products as referred to in the first subparagraph of paragraph 1 exported in the form of goods obtained partly from products covered by inward processing arrangements under the conditions defined of Article 3 (3),
- quantitities of eggs or egg products exported in the form of macaroni, spaghetti and similar products falling within CN code 1902 11,
- the dry-matter content of fresh pasta referred to in Article 3 (3),
- the nature of the basic products actually used in the manufacture of D-glucitol (sorbitol) falling within CN codes 2905 44, and 3823 60, and, where necessary, the proportions of D-glucitol (sorbitol) obtained from amylaceous products and sucrose,
- quantities of white sugar used in the manufacture of penicillins falling within CN code 2941 10,
- quantities of casein exported in the form of goods falling within CN code 3501 90 90.
4. When goods are analysed in pursuance of this Article, the methods of analysis shall be those referred to in Commission Regulation (EEC) No 4056/87 (27) or, in their absence, those applicable for the Common Customs Tariff classification of similar goods which are imported into the Community.
5. The quantities of goods exported and the quantities of the products referred to in the first subparagraph of paragraph 1 or a reference to the composition determined in accordance with the third subparagraph of Article 3 (2) shall be entered on the document certifying exportation. However, where the second subparagraph of paragraph 2 of this Article applies, there shall be entered instead of the latter quantities, the quantities of basic products shown in column 4 of Annex D corresponding to the results of the analysis of the goods exported.
6. For the purpose of applying paragraph 1, each Member State shall inform the Commission of the controls which it applies in its territory for the various kinds of goods exported. The Commission shall inform the other Member States thereof.
Article 8
The refund referred to in Article 1 (1) shall not be granted for goods put into free circulation in accordance with Article 10 (1) of the Treaty and re-exported.
The refund shall also not be granted for these goods when they are exported after processing or incorporated in other goods.
Article 9
All references to Regulation (EEC) No 3035/80 repealed by Regulation (EC) No 776/94 shall be construed as references to this Regulation.
Article 10
This Regulation shall enter into force on 1 June 1994.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 30 May 1994.