2002R1253 — EN — 15.07.2002 — 000.002 — 1
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►B COMMISSIONREGULATION(EC)No1253/2002
of11July2002
amendingRegulation(EC)No800/1999layingdowncommondetailedrulesfortheapplicationof
thesystemofexportrefundsonagriculturalproducts
(OJ L 183, 12.7.2002, p. 12)
Corrected by:
►C1Corrigendum, OJ L 59, 4.3.2003, p. 34 (1253/2002)
▼B
COMMISSIONREGULATION(EC)No1253/2002
of11July2002
amending Regulation (EC) No 800/1999 laying down common
detailed rules for the application of the system of export refunds
onagricultural products
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 1766/92 of 30 June
1992 on the common organisation of the market in cereals (1), as last
amended by Regulation (EC) No 1666/2000 (2), and in particular Arti-
cles 13 and 21 thereof, and the corresponding provisions of the other
regulations on the common organisation of markets in agriculturalproducts,
Whereas:
(1)At present, the conditions for the approval and control of inter-
national control and supervisory agencies (hereinafter referred to
as SAs) by Member States are laid down in a working documentof the Commission that is not legally binding. In its SpecialReport No 7/2001 concerning export refunds (
3), the Court of
Auditors has noted certain deficiencies in the proof of arrivalsystem for differentiated export refunds on agricultural products,
in which the SAs play a crucial role. In the light of the recom-
mendations of that Special Report, it is appropriate to render theconditions governing the approval and control of SAs legallybinding by integrating them into Commission Regulation (EC)No 800/1999 of 15 April 1999 laying down common detailed
rules for the application of the system of export refunds on agri-
cultural products (
4), as last amended by Regulation (EC) No
2299/2001 (5). These conditions concern the procedures for
granting, suspending and withdrawing approval, the types andmodels of the certificates to be issued by SAs as well as therequirements for certification.
(2)It is further considered necessary to provide for an effectivesystem of sanctions, to be implemented by Member States, in
cases of irregular proofs of arrival delivered by SAs.
(3)At present there are no common rules for the issue of certificates
of unloading by official agencies of Member States establishedin third countries. It is therefore necessary to establish theminimum requirements to be observed by these agencies whenissuing secondary proof of arrival.
(4)Witha view to simplify th e administrative burden involved inthe submission of proofs of arrival, the amounts of export
refunds for which no proof of importation is required should be
increased.
(5)The burden on the competent authorities of managing smallamounts of refunds is heavy. It is therefore considered appro-priate, in the interest of simplification, to establish a thresholdof EUR 100 below which the competent services of the MemberStates should be given the option of refusing the payment of
suchrefunds.
(6)At the same time Article 9(1)(c) of Regulation (EC) No 800/1999 should be adapted to the amended Article 912c(2) of
Commission Regulation (EEC) No 2454/93 of 2 July 1993laying down provisions for the implementation of Council Regu-2002R1253 — EN — 15.07.2002 — 000.002 — 2
(1) OJ L 181, 1.7.1992, p. 21.
(2) OJ L 193, 29.7.2000, p. 1.
(3) OJ C 314, 8.11.2001, p. 1.
(4) OJ L 102, 17.4.1999, p. 11.
(5) OJ L 308, 27.11.2001, p. 19.
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lation (EEC) No 2913/92 establishing the Community Customs
Code (1), as last amended by Regulation (EC) No 444/2002 (2).
(7)Regulation (EC) No 800/1999 should therefore be amended
accordingly.
(8)The measures provided for in this Regulation are in accordance
withth e opinions of all Management Committees concerned,
HAS ADOPTED THIS REGULATION:
Article 1
Regulation (EC) No 800/1999 is amended as follows:
1. Article 9(1)(c) is replaced by the following:
‘(c) As an alternative to the conditions set out in point (b), the
Member State of destination of the T5 control copy or theMember State where a national document is used as proof may
stipulate that the T5 control copy or the national document
proving that the products have left the customs territory of theCommunity is to be endorsed only on presentation of a trans-port document specifying a final destination outside thecustoms territory of the Community.
In such cases, one of the following entries shall be added by the
competent authorities of the Member State of destination of the
T5 control copy or the Member State where a national docu-
ment is used as proof under the heading “Remarks” in thesection headed “Control of use and/or destination” on the T5control copy or under the corresponding heading of the nationaldocument:
— Documento de transporte con destino fuera de la CE presen-
tado,
— Transportdokument med destination uden for EF forelagt,
— Beförderungspapier mit Bestimmung außerhalb der EG
wurde vorgelegt,
—Υποβαλλόµενο έγγραφο µεταφοράς µε προορισµό
εκτός ΕΚ,
— Transport document indicating a destination outside the
customs territory of the Community has been presented,
— Document de transport avec destination hors CE présenté,
— Documento di trasporto con destinazione fuori CE presen-
tato,
— Vervoerdocument voor bestemming buiten EG voorgelegd,
— Documento de transporte com destino fora da CE apresen-
tado,
— Kuljetusasiakirja, jossa ilmoitetaan yhteisön tullialueen
ulkopuolinen määräpaikka, on esitetty,
— Transportdokument med slutlig destination, utanför gemen-
skapens tullområde har lagts fram.
Compliance with this point shall be verified by suitable spot
checks conducted by the paying agency.’
2. Article 16 is amended as follows:
(a) in paragraph1, point (b) is replaced by th e following:
‘(b) a certificate of unloading and importation drawn up by an
approved international control and supervisory agency(hereinafter referred to as SA) in accordance with the rules
set out in Annex VI, Chapter III, using the model set out in
Annex VII. The date and number of the customs documentof import must appear on the certificate concerned.’2002R1253 — EN — 15.07.2002 — 000.002 — 3
(1) OJ L 253, 11.10.1993, p. 1.
(2) OJ L 68, 12.3.2002, p. 11.
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(b) in paragraph2 th e opening sentence and points (b) and (c) are
replaced by the following:
‘Where the exporter cannot obtain the document chosen in
accordance withpoints (a) or (b) of paragraph1 even aftertaking the appropriate steps, or where there are doubts as to theauthenticity of the document furnished, or its accuracy in allrespects, proof of completion of customs formalities for importa-
tion may be furnished by one or more of the following
documents:’
‘(b) a certificate of unloading issued by an official agency of a
Member State established in, or competent for, the countryof destination, in accordance withth e requirements and in
conformity withth e model set out in Annex VIII, certifying
in addition that the product has left the place of unloadingor at least that, to its knowledge, the product has not subse-quently been loaded for re-exportation;
(c) a certificate of unloading drawn up by an approved SA in
accordance with the rules set out in Annex VI, Chapter III,
using the model set out in Annex IX, certifying in additionthat the product has left the place of unloading or at leastthat, to its knowledge, the product has not subsequentlybeen loaded for re-exportation;’.
(c) paragraph5 is deleted.
3. The following Articles 16a to 16f are inserted:
‘Article 16a
1. An SA wishing to issue certificates as referred to in Article
16(1)(b) and (2)(c) has to be approved by the competent authorityof the Member State where it has its registered office.
2. The SA shall be approved at its request for a renewable period
of three years, if it fulfils the conditions set out in Annex VI,
Chapter I. The approval shall be valid for all Member States.
3. The approval shall specify whether the authorisation to issue
certificates as referred to in Article 16(1)(b) and (2)(c) shall be ona worldwide basis or limited to a certain number of third countries.
Article 16b
1. The SA shall act in accordance with the rules set out in Annex
VI, Chapter II, point 1.
If one or more of the conditions set out in those rules are not
respected, the Member State which has approved the SA shall
suspend the approval for such a period as is required to remedy thesituation.
2. The Member State which has approved the SA shall control
the performance and behaviour of the SA in accordance with the
requirements set out in Annex VI, Chapter II, point 2.
Article 16c
Member States which have approved SAs shall provide for an effec-
tive system of sanctions for cases where an approved SA has issueda false certificate.
Article 16d
1. The Member State which has approved the SA shall immedi-
ately withdraw the approval:
— if the SA does no longer comply with the conditions for approval
set out in Annex VI, Chapter I, or
— if the SA has repeatedly and systematically issued false certifi-
cates. In this case the sanction provided for in Article 16(c)
shall not apply.
2. The withdrawal shall be total or limited to certain parts or
activities of the SA according to the nature of the shortcomingsdetected.2002R1253 — EN — 15.07.2002 — 000.002 — 4
▼B
3. Whenever an approval is withdrawn by a Member State from
an SA belonging to a group of companies, Member States whichhave approved SAs belonging to the same group, shall suspend the
approvals of these SAs for a period not exceeding three months in
order to carry out the necessary investigations to verify whether theSAs also feature the shortcomings detected in relation to the SAwhose approval has been withdrawn.
For the application of the previous subparagraph, a group of compa-
nies shall comprise all companies whose capital is owned, directlyor indirectly, for more than 50 % by one single parent company, as
well as the parent company itself.
Article 16e
1. Member States shall notify the approval of SAs to the
Commission.
2. A Member State that withdraws or suspends the approval shall
immediately notify the other Member States and the Commission,indicating the shortcomings that led to the withdrawal or suspension.
The notification to Member States shall be sent to the Member
States central bodies listed in Annex X.
3. The Commission shall periodically publish for information an
updated list of the SAs approved by Member States.
Article 16f
1. Certificates as referred to in Article 16(1)(b) and (2)(c) issued
after the date of withdrawal or suspension of the approval shall notbe valid.
2. Member States shall refuse to accept certificates as referred to
in Article 16(1)(b) and (2)(c) if they detect irregularities or deficien-cies in the certificates. When such certificates have been issued by
an SA approved by another Member State, the Member State which
detects the irregularities shall notify these circumstances to theMember State which gave the approval.’
4. Article 17 is replaced by the following:
‘Article 17
Member States may exempt exporters from furnishing proof
required under Article 16 other than the transport document, incase of an export declaration giving entitlement to a refund thedifferentiated part of which is less than or equal to:
(a) EUR 2 400 where the third country or territory of destination is
listed in Annex IV;
(b) EUR 12 000 where the third country or territory of destination is
not listed in Annex IV.
If the exporter artificially divides the export operation with the aim
of circumventing the obligation to furnish the proof of arrival atdestination, the entitlement to the export refund shall no longer existand the refund shall be reimbursed, except where the exporterprovides the proof required under Article 16 for the productsconcerned.’
5. In Article 49, paragraph9 is replaced by th e following:
‘9. Member States may decide not to grant refunds where the
amount is less than or equal to EUR 100 per export declaration.’
6. Annexes VI to X, as set out in the Annex to this Regulation, are
added.
Article 2
This Regulation shall enter into force on the third day following its
publication in the Official Journal of the European Communities .
It shall apply from 1 January 2003, subject to the following exceptions:
(a) Article 1 point (1) shall apply as from the entry into force of this
Regulation.2002R1253 — EN — 15.07.2002 — 000.002 — 5
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(b) Article 1 points (4) and (5) shall apply to export declarations
accepted after the entry into force of this Regulation.
(c) As regards SAs which have received an authorisation of no more
than three years before 1 January 2003, the provisions of Article16a and Annex VI, Chapter I, shall apply for the first time whenthis authorisation is to be renewed.
This Regulation shall be binding in its entirety and directly applicable
in all Member States.2002R1253 — EN — 15.07.2002 — 000.002 — 6
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ANNEX
‘ANNEX VI
Requirements for approval and control of SAs by Member States
ChapterI
Approval requirements
(a) The SA must be an entity having legal capacity and has to be registered in
the Register of companies of the responsible Member State.
(b) The SA's constituting articles must stipulate that one of its declared aims is
control and supervision of agricultural products at international level.
(c) The SA must have international coverage in order to be able to carry out
certification on a world-wide basis, either by implantation through subsidi-
aries in a number of third countries and/or by way of directly attending the
discharge operations with their own salaried inspectors from the nearest
regional office or from the national office in the Community or with local
agents that are subjected to proper supervision by the SA.
The subsidiaries referred to in the previous paragraph must be owned by
more than half of the capital by the SA. However, if national legislation in
the third country concerned limits foreign ownership of the capital to 50 %
or less, effective control of the subsidiary shall be sufficient for the purpose
of the preceding subparagraph. This control shall be proved by appropriate
means, suchas, in particular, th e existence of a management agreement,
composition of its board of directors and senior management or similar
arrangements.
(d) The SA must have proved experience in control and supervision in agricul-
tural and food products. This experience shall be established by submitting
evidence relating to the inspections carried out over the previous three
years, or currently in progress. These references must include information
on the type of checks carried out (nature, quantity of products, place of
inspection, etc.) and names and addresses of bodies or entities which can
provide information about the applicant.
(e) The SA must fulfil the requirements laid down in the standard norm EN
45011, points 4.1.1, 4.1.2, 4.1.4, 4.2a) to p), 4.4, 4.5, 4.7, 4.8.1b) to f),
4.8.2, 4.9.1, 4.10, 5, 7, 9.4.
(f) The SA's financial situation (capital, turnover, etc.) must be sound. Proofs of
the financial soundness, as well as its annual accounts for the past three
years, containing the balance sheet, the profit and loss account, and, if
required by law the auditors' report and the directors' report, shall be
presented.
(g) The administrative organisation of the SA must have an “internal audit
unit”, which will be responsible for assisting the national authorities in the
activities of control and inspection that they will undertake on the approved
SAs.
ChapterII
1.Performance's engagements of SAs
Approved SAs must engage at all time their responsibility and professional
competence when delivering the certificates of arrival.
Approved SAs must conform in the course of their activities to the following
criteria:
(a) they must execute all possible controls to determine the identity and
weight of the products covered by the certificates;
(b) the management of the SA must properly oversee the controls undertaken
by the staff of the company in the third countries of destination;
(c) SAs must keep a file on eachcertificate delivered, in wh ichevidence of
the survey work carried out in order to support the conclusions stated in
the certificate is recorded (quantitative controls and documentary checks
effected, etc.). Files on the certificates issued must be kept for 5 years.
(d) The approved SAs shall verify the unloading operations with their own
suitably qualified, permanent personnel or withlocal agents based or
active in the country of destination, or by sending their own personnel
from regional offices or a national office in the Community. Intervention2002R1253 — EN — 15.07.2002 — 000.002 — 7
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of local agents must be regularly supervised by suitably qualified, perma-
nent employees of the SAs.
2.Controlling the performance of SAs
2.1. Member States will have the responsibility for checking the soundness
and appropriateness of the certification functions carried out by the SAs.
Prior to the three-year renewal period, national authorities shall carry
out an inspection visit to the registered office of the SA.
Whenever there are reasonable doubts about the quality and accuracy of
the certificates drawn up by a particular SA, the competent authority
shall make an on the spot inspection to the registered office of the
company in order to verify that the rules contained in this Annex are
applied correctly.
The Member States shall pay particular attention while inspecting the
SA, to the working methods and operational procedures of the SA in
carrying out its functions, as well as examining at random, files
concerning certificates presented to the paying agency in the procedure
for payment of refunds.
Member States may employ external and independent auditors to carry
out the task of controlling the SAs in the framework of the procedure set
up in this Annex.
Member States may take any other measures they consider necessary for
a proper control of the SAs.
2.2. Member States authorities must pay particular attention, when checking
the claims for export refunds supported by certificates from SAs, to the
following aspects of the certification:
(a) requiring that the work done is described in the certificates and
satisfying itself that the work as described was sufficient to support
the conclusions drawn in the certificate;
(b) inquiring into all discrepancies of the certificates submitted;
(c) requiring the certificates to be issued within a reasonable time limit,
depending of the case at hand.
ChapterIII
1. Certification issued by approved SAs shall include not only the appropriate
information necessary to identify the goods and consignment in question as
well as details of means of transport, dates of arrival and unloading, but
also a description of the controls and methods applied to verify the identity
and weight of the certified products.
The controls and verifications undertaken by the SAs must be carried out at
the time the unloading, which can take place during completion of customs
formalities for importation or after. However, in exceptional and duly justi-
fied cases, the controls and verification for issuing the certificates may take
place within six months following the date on which the goods were
unloaded and the certification must describe the steps taken for the verifica-
tion of facts.
2. In the case of certificates of unloading and importation (Article 16(1)(b)), the
certification shall include also verification that the goods have been cleared
through customs for definitive importation. This check has to establish a
clear link between the relevant customs import document or customs clearing
procedure and the operation concerned.
3. The approved SAs shall be independent of the parties involved in the trans-
action under scrutiny. In particular, neither the SA carrying out the controls
for a particular transaction, nor any subsidiary company belonging to the
same group, may take part in the operation as exporter, customs agent,
carrier, consignee, warehousekeeper or in any other capacity likely to give
rise to a conflict of interest.2002R1253 — EN — 15.07.2002 — 000.002 — 8
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ANNEX VII
2002R1253 — EN — 15.07.2002 — 000.002 — 9
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ANNEX VIII
Requirements to be observed by official agencies of Member States estab-
lishedinthirdcountriesfortheapplicationofArticle 16(2)(b)
1. The official agency decides to issue the certificate of unloading on the basis
of one or more of the following documents:
— customs import documents, including computer print-outs if approved as
such,
— national port documents and other documents issued by an official entity,— declaration by the captain or the transport company,— other forms of receipt provided by the importer,
2. The official agencies of Member States issued certificates of unloading in
accordance withth e following wording:
It is hereby certified that … (description of goods, quantity and packaging
identification) have been unloaded … (place of unloading/name of the
town) on … (date of unloading).
It is certified in addition that the product has left the place of unloading or at
least that, to its knowledge, the product has not subsequently been loaded for
re-exportation.
The certificate is issued on the basis of the following documents:
(list of the documents presented which give the basis for the agency issuing
the certificate)
Date and place of signature, signature and stamp of official agency
3. The official agency issuing certificates of unloading shall keep a register and
files on all the certificates issued, in which it shall be recorded on the basis
of which documentary evidence the certificates were delivered.2002R1253 — EN — 15.07.2002 — 000.002 — 10
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ANNEX IX
2002R1253 — EN — 15.07.2002 — 000.002 — 11
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ANNEX X
Listofcentral bodiesinMember Statesreferred toinArticle16e
Member State Central body
Belgium Bureau d'Intervention et de Restitu-
tion Belge (BIRB)
BelgischInterventie- en Restitutie-
bureau (BIRB)
France Commission interministérielle d'agré-
ment (CIA) des sociétés de contrôle
et de surveillance — Direction
générale des douanes et droits indir-
ects (DGDDI)
Luxembourg Ministère de l'Agriculture, de la Viti-
culture et du Développement rural
Greece Ministère de l'Agriculture —
OPEKEPE
Spain Ministerio de Agricultura, Pesca y
Alimentación — Fondo Español de
Garantía Agraria (FEGA)
Portugal Ministério da Agricultura, do Desen-
volvimento Rural e das Pescas
Italy Agenzia delle Dogane — Servizio
Autonomo Interventi Settore Agricolo
(SAISA)
Denmark Ministeriet for Fødevarer, Landbrug
og Fiskeri — Direktoratet for Føde-
vareErhverv
Irland Department of Agriculture and FoodUnited Kingdom Rural Payments Agency (RPA)
Germany Bundesministerium der Finanzen —
Hauptzollamt Hamburg-Jonas
Netherlands Ministerie van Landbouw, Natuur-
beheer en Visserij
Austria Bundesministerium für FinanzenFinland Ministry of Agriculture and ForestrySweden SwedishBoard of Agriculture’2002R1253 — EN — 15.07.2002 — 000.002 — 12
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