COMMISSION REGULATION (EC) No 1679/98 of 29 July 1998 laying down detailed rules for the application of Council Regulation (EC) No 1099/98 and providing for the partial reimbursement of import duties levied on a quota of barley for malting
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EC) No 1099/98 of 25 May 1998 opening a Community tariff quota for barley for malting falling within CN code 1003 00 (1), and in particular Article 2 thereof,
Having regard to Council Regulation (EEC) No 1766/92 of 30 June 1992 on the common organisation of the market in cereals (2), as last amended by Commission Regulation (EC) No 923/96 (3), and in particular Article 10(4) thereof,
Whereas the provisions governing the way imports of cereals into the Community are treated were laid down in Commission Regulation (EC) No 1249/96 of 28 June 1996 on rules of application (cereal sector import duties) for Council Regulation (EEC) No 1766/92 (4), as last amended by Regulation (EC) No 2092/97 (5); whereas Article 2(5) of Regulation (EC) No 1249/96 provides, under certain conditions, for a flat-rate reduction in the import duty of ECU 8 per tonne in particular on barley for malting;
Whereas, pursuant to Article 1 of Regulation (EC) No 1099/98, a tariff quota has been opened for 1997 and 1998 for 50 000 tonnes of high-grade barley falling within CN code 1003 00 for the production of malt to be used in the manufacture of a type of beer aged in vats containing beechwood; whereas the rate of duty applicable to such imports is 50 % of the full rate of duty in force on the day of import, without the flat-rate reductions of ECU 8/tonne in the import duty provided for in Regulation (EC) No 1249/96; whereas, as a consequence, the duties applied pursuant to Regulation (EC) No 1249/96 for up to 50 000 tonnes of barley for malting covered by import licence applications submitted from 1 January to 31 December 1997 and for an unspecified quantity covered by import licence applications submitted between 1 January 1998 and the date of entry into force of this Regulation, should be adjusted by reducing the rate of duty in force on the day of release for free circulation of the imported product by 50 %, the amount thereby obtained being increased by ECU 8/tonne to take account of the flat-rate reduction in the import duty which may have been applied on release for free circulation; whereas the import duty on quantities covered by import licence applications submitted between the date of entry into force of this Regulation and 31 December 1998, within the limit of the remaining balance of the annual quota of 50 000 tonnes, must be reduced by 50 %;
Whereas the tariff quota opened by Regulation (EC) No 1099/98 covers the periods 1 January to 31 December 1997 and 1 January to 31 December 1998; whereas notwithstanding Article 2 of that Regulation, no provisions applying retroactively can be laid down to guarantee the type of barley already imported or to recognise documents guaranteeing that that type of barley has been imported;
Whereas the implementation of this international commitment should be ensured by providing that operators who have imported barley of a particular quality for malting during the period concerned may qualify, on application, for the reduction in the import duty, less any flat-rate reductions; whereas the Member States must accordingly be authorised to reimburse duties levied in excess to operators who can prove that the import duties they paid were reduced by ECU 8 per tonne as laid down for barley of brewery quality for the production of malt from 1 January to 31 December 1997 and from 1 January 1998 to the date of entry into force of this Regulation; whereas, since the time limit laid down by Regulation (EC) No 1249/96 for processing barley into malt is six months from the date of release for free circulation and since 100 days is quite sufficient to manufacture the type of beer provided for under this quota, it is appropriate, in the interests of simplification, to maintain these time limits in the rules governing the quota;
Whereas the Management Committee for Cereals has not delivered an opinion within the time limit set by its chairman,
HAS ADOPTED THIS REGULATION:
Article 1
1. Pursuant to Article 1 of Regulation (EC) No 1099/98, 50 % of the full import duty in force for each consignment concerned on the date of release for free circulation, less ECU 8 per tonne, shall be reimbursed on quantities of barley for malting to be used for the manufacture of beer aged in vats containing beechwood which qualified for a flat-rate reduction of ECU 8 per tonne pursuant to Article 2(5) of Regulation (EC) No 1249/96 and which were covered by import licence applications submitted between 1 January and 31 December 1997 or between 1 January 1998 and the date of entry into force of this Regulation, up to a limit of 50 000 tonnes for each of the two periods, on application by the importer or his authorised agent. The duty shall be reimbursed provided that:
- the imported barley is malted within six months from the date of release for free circulation, and
- the resulting malt is used in the manufacture of beer aged in vats containing beechwood within no more than 100 days following the date on which the barley was processed into malt.
2. Within 15 working days of the date of entry into force of this Regulation, the parties concerned shall lodge applications for reduced duty on the quantities referred to in paragraph 1, in accordance with the model set out in Annex II, with the competent authorities of the Member State that issued the import licence, specifying the quantity that may be covered by the partial reimbursement of the duty as provided for in paragraph 1, in accordance with Article 880 of Commission Regulation (EEC) No 2454/93 (6).
Applications shall be accompanied by:
- an extract of the import licence proving that that quantity has been released for free circulation,
- proof that the applicant has lodged a 'good faith` security of ECU 5/tonne with the authority that issued the import licence, and
- an application for a certificate for reimbursement of duty in accordance with the model set out in Annex I.
3. Within five working days of expiry of the period laid down in the first subparagraph of paragraph 2, Member States shall forward to the Commission, by telex, fax or telegram, details of the quantities covered by applications for certificates for reimbursement of duty submitted for both periods, i.e. 1 January to 31 December 1997 and 1 January 1998 to the date of entry into force of this Regulation.
4. On the basis of the information forwarded by Member States, where the total quantity for which applications for reduced duty have been lodged exceeds 50 000 tonnes, the Commission shall notify Member States, within three working days of expiry of the period referred to in paragraph 3, of the percentage reduction to be applied to quantities for which applications for certificates have been lodged.
5. The competent authorities of the Member State that issued the import licence shall issue a certificate in accordance with the model set out in Annex I, taking account of any percentage reduction as referred to in paragraph 3, specifying the quantity which may be covered by partial reimbursement of the duty in accordance with Article 880 of Regulation (EEC) No 2454/93. Certificates shall be issued and 'good faith` securities as provided for in paragraph 2 shall be released only in respect of quantities for which the parties concerned provide:
- proof of processing into malt as provided for in Article 2(5)(c) of Regulation (EC) No 1249/96, and
- an additional certificate proving that the malt has been used to manufacture beer aged in vats containing beechwood within the deadline provided for in paragraph 1. Such certificates shall be issued:
- by the relevant authorities proving that the plant where the malt concerned has been used for the production of beer had vats for ageing containing beechwood, where the processing took place before this Regulation was published,
- by the customs department responsible for checking that barley is malted, for quantities of barley covered by import licence applications submitted before this Regulation was published but not yet manufactured into beer at that date.
The 'good faith` security referred to in paragraph 2 covering quantities actually processed but for which not duty reduction is granted shall be released.
6. Applications for reimbursement must be submitted by the parties concerned to the office where customs clearance took place. Applications for reimbursement must be accompanied by:
(a) the import licence or a certified copy thereof;
(b) the certificate referred to in paragraph 5; and
(c) the declaration of release for free circulation covering the imports concerned.
The amount to be reimbursed per tonne shall be 50 % of the full rate of duty in force on the day of release for free circulation, minus ECU 8/tonne.
Article 2
1. Pursuant to Article 1 of Regulation (EC) No 1099/98, the import duty in force for each consignment concerned on the date of release for free circulation shall be reduced by 50 % for quantities of barley falling within CN code 1003 00 intended for malting (quota serial number 09.4061), to be used for the manufacture of beer aged in vats containing beechwood and covered by import licence applications submitted between the date of entry into force of this Regulation and 31 December 1998. In such cases, the duty reduction of ECU 8/tonne provided for in Article 2(5) of Regulation (EC) No 1249/96 shall not be applied. However, the 50 % reduction of the import duty shall be applied only for a quantity equal to the 50 000 tonne quota for 1998, minus the quantity covered by applications for duty reimbursement submitted for the period between 1 January 1998 and the date of entry into force of this Regulation, in accordance with Article 1. Where necessary, the duty reduction shall be granted only for applications covering the quantity thus calculated by chronological order of submission from the date of entry into force of this Regulation. The duty reduction shall be granted provided that:
- the imported barley is malted within six months from the date of release for free circulation, and
- the resulting malt is used in the manufacture of beer aged in vats containing beechwood within no more than 100 days following the date on which the barley is processed into malt.
2. For the purpose of applying the reduced duty referred to in paragraph 1, Section 24 of import licences drawn up in accordance with Article 2(5) of Regulation (EC) No 1249/96 shall contain one of the following:
- Derecho 50 % solicitado. Reglamento (CE) n° 1679/98. Contingente arancelario n° 09.4061
- Toldsats 50%. Forordning (EF) nr. 1679/98. Toldkontingent nr. 09.4061
- 50 %-Satz erforderlich. Verordnung (EG) Nr. 1679/98. Zollkontingent Nr. 09.4061
- Æçôïýìåíïò äáóìüò 50 %. Êáíïíéóìüò (ÅÊ) áñéè. 1679/98. ÄáóìïëïãéêÝò ðïóïóôþóåéò õð' áñéè. 09.4061
- 50 % duty requested. Regulation (EC) No 1679/98. Tariff quota No 09.4061
- Droit 50 % demandé. Règlement (CE) n° 1679/98. Contingent tarifaire n° 09.4061
- Dazio 50 % richiesto. Regolamento (CE) n. 1679/98. Contingente tariffario n. 09.4061
- Gevraagd recht 50 %. Verordening (EG) nr. 1679/98. Tariefcontingent nr. 09.4061
- Direito 50 % pedido. Regulamento (CE) nº 1679/98. Contingente pautal nº 09.4061
- Pyydetty tullinalennus 50 %. Asetus (EY) N:o 1679/98. Tariffikiintiö N:o 09.4061
- Begärd tullsats 50 %. Förordning (EG) nr 1679/98. Tullkvot nr 09.4061.
When the consignment concerned is released for free circulation, the customs office shall endorse the licence only if the imported barley meets the following quality criteria:
- specific weight: 60,5 kg/hl or more,
- damaged grains: 1 % or less,
- moisture content: 13,5 % or less,
- sound, fair and merchantable barley: 98 % or more,
as certified by:
- either a certificate of analysis carried out at the importer's request by the customs office of release for free circulation,
- or a quality certificate for the imported barley issued by a government authority of the country of origin. In this case, the customs office of release for free circulation shall take samples from at least 5 % of the imported cargo for analysis to verify conformity with the analytical parameters.
3. The parties concerned shall lodge applications for reduced duty, in accordance with the model set out in Annex II, with the competent authorities of the Member State of release for free circulation. Such applications shall be accepted only if accompanied by:
- proof that the applicant is a natural or legal person who has carried out a commercial activity in the cereals sector for at least 12 months and is registered in the Member State in which the application is submitted,
- proof that the applicant has lodged a security of ECU 10/tonne with the competent authority of the Member State of release for free circulation,
- a written undertaking by the applicant that all the imported goods will be processed, within six months from the date of acceptance of entry for free circulation, into malt for use in the manufacture of beer aged in vats containing beechwood within 100 days following the date on which the barley was processed into malt.
4. The provisions governing the dispatch of goods for processing into malt as referred to in Article 2(5) of Regulation (EC) No 1249/96 shall apply. In addition, the competent authority must check that the malt is used in the manufacture of beer aged in vats containing beechwood within 100 days.
Article 3
1. On the first working Monday of each month, up to and including 7 December 1998, Member States shall forward to the Commission, by telex, fax or telegram, in accordance with the model set out in Annex III, the quantities covered by applications for reduced duty lodged during the previous month in accordance with Article 2(3). Not later than 11 January 1999, Member States shall forward to the Commission, by telex, fax or telegram the quantities covered by applications for reduced duty lodged until 31 December 1998.
2. On the basis of the information forwarded by Member States, where the total quantity for which applications for reduced duty have been lodged exceeds the quantity referred to in Article 2(1), the Commission shall notify Member States, within three working days of expiry of the period referred to in paragraph 1, of the period for lodging applications for reduced duty for which such applications can be accepted and, where necessary, of the quantity to which the 50 % duty reduction can be applied for applications lodged on the last day of that period.
3. The competent authorities of the Member State where the application for reduced duty is lodged shall issue a certificate specifying the quantity which may be covered by partial reimbursement of the duty, in accordance with Article 880 of Regulation (EEC) No 2454/93. Such certificates, drawn up in accordance with the model set out in Annex I, shall be issued only for applications that can be accepted within the limit provided for in paragraph 2 for which the party concerned provides the following proof:
- proof of processing into malt as provided for in Article 2(5)(c) of Regulation (EC) No 1249/96,
- the import licence referred to in Article 2(2), duly endorsed by the customs office of release for free circulation, and
- an additional certificate proving that the malt has been used to manufacture beer aged in vats containing beechwood within the deadline provided for in Article 2(1). Such certificates shall be issued by the customs department responsible for checking that barley is malted.
4. Applications for partial reimbursement of the import duty must be submitted by the parties concerned to the office where customs clearance took place. Applications for reimbursement must be accompanied by:
(a) the import licence or a certified copy thereof;
(b) the certificate referred to in paragraph 3; and
(c) the declaration of release for free circulation covering the imports concerned.
The amount to be reimbursed per tonne shall be 50 % of the full rate of duty in force on the day of release for free circulation, minus ECU 8/tonne where the duty reduction provided for in Article 2(5) of Regulation (EC) No 1249/95 has been applied.
Article 4
The security of ECU 10/tonne provided for in the second indent of Article 2(3) shall be released:
(a) for quantities covered by applications, actually processed but for which no duty reduction has been granted; and
(b) for the quantities accepted for each application for duty reduction, provided that:
- the quality of the barley, established on the basis of the quality certificate or analysis certificate, meets the criteria laid down in the second subparagraph of Article 2(2),
- the certificate applicant provides proof of the specific final use referred to in Article 2(4), certifying that this use took place within the deadline provided for in the written undertaking referred to in the third indent of Article 2(3).
Article 5
For the purposes of this Regulation:
(a) 'damaged grains` means grains of barley, other cereals or wild oat that display damage, including deterioration caused by disease, frost, heat, insects or fungus, bad weather and all other forms of material damage;
(b) 'sound, fair and merchantable barley` means barley grains or pieces of grains that are not damaged as defined in (a), except grains damaged by frost or fungus.
Article 6
This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 29 July 1998.