1999R0800 — EN — 24.04.1999 — 000.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSIONREGULATION(EC)No800/1999
of15April1999
laying down common detailed rules for the application of the system of export refunds on
agricultural products
(OJ L 102, 17.4.1999, p. 11)
Corrected by:
►C1Corrigendum, OJ L 106, 23.4.1999, p. 28 (800/1999)
►C2Corrigendum, OJ L 180, 15.7.1999, p. 53 (800/1999)
▼B
COMMISSIONREGULATION(EC)No800/1999
of15April1999
layingdowncommondetailedrulesfortheapplicationofthesystem
ofexportrefundsonagricultural 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 onthe commonorgan isationof the market of cereals(1), as last
amended by Commission Regulation (EC) No 923/96(2), and in
particular Articles 13 and 21 thereof, and to the correspondingprovisions of the other regulations on the common organisation of themarkets inagricultural products,
Having regard to Council Regulation (EC) No 2799/98 of 15 December
1998 establishing agrimonetary arrangements for the euro(
3), and in
particular Articles 3 and 9 thereof,
(1)Whereas CommissionRegulation(EEC) No 3665/87 of 27November 1987 laying down common detailed rules for theapplicationof the system of exports refun ds onagriculturalproducts(
4), as last amended by Regulation (EC) No 604/98(5),
has been repeatedly and substantially amended; whereas, on theoccasion of fresh amendments, it should be recast for the sake of
clarity;
(2)Whereas the general rules laid down by the Council provide for
the refund to be paid upon proof being furnished that the productshave been exported from the Community; whereas entitlement tothe refund is acquired as soon as the products have left theCommunity market, when a single refund rate applies for all third
countries; whereas, where the rate of refund is differentiated
according to the destination of the products, entitlement to therefund is conditional on importation into a third country;
(3)Whereas the implementation of the Uruguay Round Agreementon Agriculture makes the grant of a refund subject, as a general
rule, to the requirement of an export licence comprising the
advance fixing of the refund; whereas, however, deliveries in theCommunity for international organisations and for the armedforces, deliveries for victualling and exports of small quantitiesare special cases and of minor economic importance; whereas, forthose reasons, provision has been made for a special system
without an export licence, in the interests of simplifying such
export operations and avoiding an excessive administrativeburden on economic operators and the competent authorities;
(4)Whereas, within the meaning of this Regulation, the day of exportis that during which the customs authorities accept the act by
which the declarant shows his willingness to carry out the export
of the products for which he seeks the benefit of an export refund;whereas such act is intended to draw the attention, and inparticular the attention of the customs authorities, to the fact thatthe operation under consideration is being carried out with the aidof Community funds, in order that those customs authorities shall
carry out suitable checks; whereas at the time of acceptance,
products are placed under customs supervision until their actualexport; whereas the date serves as a reference for establishing thequantity, nature and characteristics of the product exported;
(5)Whereas, in the case of consignments in bulk or in non-standardunits, it is recognised that the exact net mass of the products can1999R0800 — EN — 24.04.1999 — 000.001 — 2
(1) OJ L 181, 1.7.1992, p. 21.
(2) OJ L 126, 24.5.1996, p. 37.
(3) OJ L 349, 24.12.1998, p. 1.
(4) OJ L 351, 14.12.1987, p. 1.
(5) OJ L 80, 18.3.1998, p. 19.
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be known only after loading onto the means of transport; whereas,
inorder to deal with that situation , provisionshould be made forstating a provisional mass on the export declaration;
(6)Whereas, for the sake of the proper applicationof Coun cilRegulation(EEC) No 386/90 of 12 February 1990 onthemonitoring carried out at the time of the export of agriculturalproducts receiving refunds or other amounts(
1), as last amended
by Regulation(EC) No 163/94(2), provisionshould be made so
that verificationof whether the export declarationmatches the
agricultural products is carried out at the time of loading of the
container, lorry, vessel or other similar container;
(7)Whereas, where exports involve frequent consignments of smallquantities, provision should be made for a simplified procedure asregards the relevant day to be used for the determination of therate of refunds;
(8)Whereas, inorder that the con cept of ‘exportationfrom the
Community’ may be interpreted consistently, it should be
specified that a product is to be regarded as having been exportedwhenit leaves the customs territory of the Commun ity;
(9)Whereas it may be necessary for the exporter or transporter totake steps inorder to preven t deteriorationinthe productsintended for export during the 60-day period following accep-
tance of the export declaration and before departure from the
customs territory of the Community or before arrival atdestination; whereas freezing is such a step, making it possibleto leave the products intact; whereas, in order to comply with thisrequirement, it should be permissible for freezing to be carriedout during the said period;
(10)Whereas the competent authorities should ensure that productsleaving the Community or in transit to a particular destination arein fact those which have undergone the customs exportformalities; whereas, to this end, when a product crosses theterritory of other Member States before leaving the customsterritory of the Community or reaching a particular destination,
use should be made of the T5 control copy referred to in Articles
471 to 495 of CommissionRegulation(EEC) No 2454/93 of 2July 1993 laying down provisions for the implementation ofCouncil Regulation (EEC) No 2913/92 establishing the Commu-nity Customs Code(
3), as last amended by Regulation (EC) No
502/1999(4); whereas, however, it seems desirable, inorder to
simplify administrative procedure, to provide more flexible
arrangements than the use of the T5 control copy, in the caseoftransactions under the simplified Community transit proceduresfor carriage by rail or large containers under Articles 412 to 442of Regulation(EEC) No 2454/93, which provides that whena
transport operation begins within the Community and is to end
outside it, no formalities need to be carried out at the customsoffice of the frontier station;
(11)Whereas in some instance a refund may be claimed in respect ofproducts which have beenexported an d which have left thecustoms territory of the Community, but which are returned for
the purposes of transhipment or a transit operation before
reaching a final destination outside that territory; whereas suchreturns may conceivably also occur for reasons other thantransport requirements, and more particularly for the purpose ofspeculation; whereas in such cases compliance with the 60-daytime-limit for leaving the customs territory of the Community is
undermined; whereas, in order to avoid such situations, there is a
need to define clearly the conditions under which such returnsmay take place;1999R0800 — EN — 24.04.1999 — 000.001 — 3
(1) OJ L 42, 16.2.1990, p. 6.
(2) OJ L 24, 29.1.1994, p. 2.
(3) OJ L 253, 11.10.1993, p. 1.
(4) OJ L 65, 12.3.1999, p. 1.
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(12)Whereas the arrangements provided for in this Regulation may be
accorded only to products which are in free circulation and which
are, if appropriate, of Community origin; whereas in the case ofcertain compound products the refund is fixed not on the basis ofthe product itself but by reference to the basic products of whichthey are composed; whereas incases where the refun d is thusfixed on the basis of one or more components, it is sufficient for
the grant of the refund or the relevant part thereof that the
component or components in question themselves should meet therequirements, or no longer do so solely because they have beenincorporated in other products; whereas, in order to take intoaccount the particular status of certain components, a list should
be drawnup of products for which the refun ds are fixed onthe
basis of one component;
(13)Whereas Articles 23 to 26 of Council Regulation (EC) No 2913/92 of 12 October 1992 establishing the Community CustomsCode(
1), as last amended by Regulation (EC) No 82/97 of the
European Parliament and of the Council(2), define the non-
preferential origin of goods; whereas for the grant of exportrefunds; only products wholly obtained or substantially processedin the Community are deemed to be of Community origin;whereas it is appropriate to clarify, inorder to reach un iformapplicationthroughout the Member States, that certainmixtures
of products do not qualify for refund;
(14)Whereas the rate of refund is determined by the tariff
classificationof a product; whereas the classificationmay, forcertainmixtures, goods put up insets an d composite goods, resultin the grant of a higher refund than is economically justified;
whereas it is therefore necessary to adopt special provisions for
determining the refund applicable to mixtures, goods put up insets and composite goods;
(15)Whereas, where the rate of the refund varies according to thedestination of the product, provision should be made for
verificationthat the product has beenimported in to the third
country or countries for which the refund was fixed; whereas sucha measure canbe relaxed without difficulty inrespect of exportswhere the refund involved is small and the transaction is such asto offer adequate assurances that the products concerned arrive at
their destination, whereas the purpose of the provision is to
simplify the administrative work involved in the submission ofevidence;
(16)Whereas, where a single rate of refund applies to all destinationsonthe day onwhich the refun d is fixed inadvan ce, there is in
certaincases a compulsory destin ationclause; whereas this
situationshould be treated as a variationof the refun d where therate of the refund applicable on the day on which export takesplace is lower thanthe rate, of the refun d applicable onthe day ofadvance fixing, adjusted where appropriate to the day on whichexport takes place;
(17)Whereas, where the rate of refund is differentiated according tothe destination of the exported products, proof should befurnished that the product concerned has been imported into athird country; whereas completion of customs import formalitiesconsists notably in the payment of import duties applicable in
order that the product may be marketed inthe third coun try
concerned; whereas considering the diversity of situationsprevailing in the importing third countries, it is advisable toaccept the productionof customs import documen ts which giveassurances that the products exported have arrived at theirdestination, whilst hindering trade as little as possible;
(18)Whereas, in order to assist the Community exporters in obtainingproof of arrival at destination, it should be provided that1999R0800 — EN — 24.04.1999 — 000.001 — 4
(1) OJ L 302, 19.10.1992, p. 1.
(2) OJ L 17, 21.1.1997, p. 1.
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international control and supervisory agencies approved by
Member States are to deliver arrival certificates for exportedagricultural products of the Community benefiting from a
differentiated refund; whereas the approval of these agencies is
the responsibility of the Member States which give their approvalon a case-by-case basis, in accordance with certain existingguidelines; whereas it is appropriate to clarify the situation and tointegrate the principal guidelines in this Regulation;
(19)Whereas, in order to put exports of products enjoying a variablerefund, according to destination, on an equal footing with otherexports, provisionshould be made for part of the refun d,calculated onthe basis of the lowest rate of refun d applicableonthe day onwhich export takes place, to be paid as soonas the
exporter has furnished proof that the product has left the customs
territory of the Community;
(20)Whereas in the case of differentiated refunds, if there has been achange of destination, the refund applicable to the actualdestination is payable, subject to a ceiling of the level of the
amount applicable to the destination fixed in advance; whereas to
prevent abuse whereby destinations with the highest rates ofrefund are selected systematically, a system of penalties should beintroduced for changing the destination where the actual rate ofrefund is less than the rate for the destination fixed in advance;whereas this new provision has consequences for the calculation
of the part of the refund payable once the exporter furnishes proof
that the product has left the customs territory of the Community;
(21)Whereas Articles 23 to 26 of Regulation(EEC) No 2913/92define the non-preferential origin of goods; whereas it isappropriate incertaincases to apply the criterioncoverin g
substantial processing or working laid down in Article 24 to
assess whether products have actually reached their destination;
(22)Whereas certain export transactions can lead to deflection oftrade; whereas, in order to prevent such deflections, payment ofthe refund should be subject to the condition that the product has
not only left the customs territory of the Community but has also
been imported into a third country or has undergone substantialprocessing or working; whereas, moreover, payment of the refundmay, insome cases, be subject to the product's havin g actuallybeen placed on the market in the importing third country or to its
having undergone substantial processing or working;
(23)Whereas if a product has beendestroyed or damaged before bein g
placed on the market in a third country or undergoing substantialprocessing the refund is considered not to be due; whereas in suchcases the exporter should have the opportunity of submitting
evidence showing that the export operation was carried out in
such economic conditions as would have allowed the transactionto be carried out in the normal course of events;
(24)Whereas Community financing of export operations is unjustifiedwhere the operation is not a normal commercial transaction, since
it has no real economic purpose and is effected solely to obtain a
payment from the Community;
(25)Whereas steps should be taken to prevent Community funds frombeing allocated for transactions which do not correspond to anyobjective of the system of export refunds; whereas this risk exists
for products attracting export refunds which are subsequently
reimported into the Community without having undergonesubstantial processing or working in a third country and onwhich reduced or zero duty is paid onreimport rather thanthenormal rate, pursuant to a preferential agreement or a Councildecision; whereas it is appropriate, in order to limit constraints on
exporters, to apply such measures to the most sensitive products;
(26)Whereas it is appropriate, inorder to limit the exporters'
uncertainty, to remove the requirement as to repayment ofrefunds, whenever the product is reimported into the Communitymore thantwo years after exportation ;1999R0800 — EN — 24.04.1999 — 000.001 — 5
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(27)Whereas, on the one hand, the Member States should be permitted
to refuse to grant refunds, or should be able to recover them; in
flagrant cases where they note that the transaction is not in linewith the aim of the system of export refunds and, on the otherhand, no excessive burden should be placed on the nationalauthorities through an ►
C2obligationto verify systematically
all imports; ◄
(28)Whereas products should be of a quality such that they canbe
marketed on normal terms in the Community; whereas it is
appropriate, however, to take account of the specific obligations
arising from the standards in force in the third countries ofdestination;
(29)Whereas certain products can lose the entitlement to the refundwhen they cease to be of sound and fair marketable quality;
(30)Whereas no export levy applies where an export refund has beenfixed in advance or determined by tender, since exportation mustbe effected under the conditions thus fixed in advance ordetermined by tender; whereas, by the same token, it should beprovided that where anexport is subject to anexport levy fixed inadvance or determined by tender, exportation is to be effected
under the conditions laid down and therefore cannot qualify for an
export refund;
(31)Whereas, to enable exporters to finance their transactions moreeasily, Member States should be authorised to advance all or partof the amount of the refund as soon as the export declaration orpayment declaration is accepted, subject to the provision ofsecurity to guarantee repayment of the amount advanced if itshould later be found that the refund ought not to have been paid;
(32)Whereas reimbursement of the amount paid in advance of exportmust be made if there proves to be no right to the export refund or
if there was a right to a smaller refund; whereas the reimburse-
ment must include an additional amount to avoid abuses; whereasincase offorcemajeure the additional amount is not reimbursed;
(33)Whereas Council Regulation (EEC) No 565/80(1), as amended by
Regulation(EEC) No 2026/83(2), lays downgen eral rules for
paying, in advance of export, an amount equal to the exportrefund;
(34)Whereas Article 4(5) and (6) of Regulation (EEC) No 565/80provides that the day onwhich basic products are brought un dercustoms control is to be used to determine the rate of refundapplicable or, the adjustments to be made to that rate;
(35)Whereas the operative date should accordingly be the day onwhich the customs authorities accept the declarationfrom the
person concerned, in which he declares his intention to place the
products or goods concerned under the arrangements provided forin Articles 4 and 5 of Regulation (EEC) No 565/80, and to exportthem, with a refund, after processing or storage; whereas thatdeclaration must include the necessary particulars for thecalculationof refun ds;
(36)Whereas the purpose of paying the refund before processing takesplace is to put Community products on an equal footing with
products imported from non-member countries for processing and
re-exporting;
(37)Whereas the productionmethods for processed products an d their
control procedures require a degree of flexibility; whereas Article
115 of Regulation(EEC) No 2913/92 provides for a system ofequivalence under the inward processing arrangements;
(38)Whereas to permit more efficient use of existing storage capacity,it is appropriate to provide for a system by which equivalence can1999R0800 — EN — 24.04.1999 — 000.001 — 6
(1) OJ L 62, 7.3.1980, p. 5.
(2) OJ L 199, 22.7.1983, p. 12.
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be authorised for products stored inbulk an d which are to be
exported after processing;
(39)Whereas products which are not eligible for refunds may not be
equivalent products;
(40)Whereas it is clear from CommissionRegulation(EEC) No 3002/
92 of 16 October 1992 laying down common detailed rules forverifying the use and/or destination of products from interven-tion(
1), as last amended by Regulation (EEC) No 770/96(2), that
intervention products must reach the prescribed destination;
whereas, as a result, such products may not be replaced by
equivalent products;
(41)Whereas a time limit should be set for the export of the productsconcerned; whereas that time limit must be set taking intoconsideration the system of export licences and advance fixing
certificates;
(42)Whereas, incases where export is preceded by storage, it appears
appropriate to restrict this Regulation to those forms of handlingintended to ensure preservation of the goods in question; whereas,inorder to clarify the situation , it should be laid downthat suchforms of handling do not in any way affect the refund to be
applied;
(43)Whereas Article 5 of Regulation(EEC) No 565/80 lays downthat
an amount equal to the export refund is to be paid as soon as theproducts or goods have beenbrought un der the customswarehousing or free zone procedure; whereas once the paymentdeclarationhas beenaccepted, it should be possible to tran sport
such products or goods to a Member State other thanthat in
which payment is made, for storage and subsequent export;whereas provisionshould be made for a T5 con trol copy toaccompany the products or goods in order to furnish proof ofdeparture from the Community; whereas, in order to prevent risksof duplicated payment, the export declaration should be endorsed
with certain entries informing the paying agency of the Member
State where the export declarationis accepted that the procedurefor payment of the refund has already been commenced;
(44)Whereas no refund is granted if the time limit for export or forsubmitting the proof required for obtaining payment of the refundis not complied with; whereas measures should be adopted similar
to those contained in Commission Regulation (EEC) No 2220/85
of 22 July 1985 laying down common detailed rules for theapplicationof the system of securities for agricultural products(
3),
as last amended by Regulation (EEC) No 3403/93(4);
(45)Whereas in the Member States products imported from non-
member countries for certain uses are exempt from duties;
whereas, in so far as those outlets are substantial, Communityproducts should be placed onanequal footin g with such productsfrom non-member countries; whereas this situation arisesparticularly inthe case of products used insupplyin g ships an daircraft;
(46)Whereas in the case of ship and aircraft supplies and deliveries tothe armed forces it is possible to lay downspecial rules fordetermining the amount of the refund;
(47)Whereas products takenonboard ship as supplies are used forconsumption on board; whereas, these products, consumed astheyare or used inthe preparationof food onboard, qualify for the
refund applicable to unprocessed products; whereas, in view of
the limited space available onaircraft, food has to be preparedbefore it is takenonboard; whereas, with a view to harmon isa-1999R0800 — EN — 24.04.1999 — 000.001 — 7
(1) OJ L 301, 17.10.1992, p. 17.
(2) OJ L 104, 27.4.1996, p. 13.
(3) OJ L 205, 3.8.1985, p. 5.
(4) OJ L 310, 14.12.1993, p. 4.
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tion, rules should be adopted so as to enable the same refund to be
givenonagricultural products con sumed onboard aircraft as aregivento those con sumed after preparationonboard ship;
(48)Whereas the business of delivering ship and aircraft supplies is a
very specialised trade, warranting special arrangements for the
advance of refunds; whereas products and goods delivered tovictualling warehouses must subsequently be delivered forvictualling; whereas deliveries to such warehouses cannot betreated as final export for the purposes of entitlement to refund;
(49)Whereas, if use is made of these facilities and it is later found thatthe refund should not have been paid, the exporters will in effect
have had the unjustified benefit of an interest-free loan; whereas
measures should therefore be taken to preclude this unwarrantedbenefit;
(50)Whereas in order to maintain the competitiveness of Communitygoods supplied to platforms incertainareas close to MemberStates, refunds should be made available at the rate applicable tovictualling within the Community; whereas the payment of a
refund rate above the lowest in respect of deliveries to a particular
destination cannot in any event be justified unless there is nodoubt that the goods have reached that destination; whereas thedelivery of supplies to platforms inisolated sea areas isnecessarily a specialised operation such that it would appearpossible to exercise sufficient control over deliveries; whereas
subject to adequate control measures being specified it would
appear reasonable to apply to deliveries the rate of refund forvictualling within the Community; whereas it is possible toprovide for a simplified procedure for deliveries of lesserimportance: whereas, since the extent of territorial waters variesaccording to the Member States between 3 and 12 miles, it would
also be reasonable to regard as exports deliveries to all such
platforms beyond the three-mile limit;
(51)Whereas, when a naval vessel belonging to a Member State isvictualled on the high seas by a naval supply vessel operatingfrom a Community port, it is possible to obtain certification ofthat delivery from a competent authority; whereas it would bereasonable to apply to such deliveries the same rate of refund as
applies to victualling in a Community port;
(52)Whereas it is desirable that agricultural products used in
supplying ships and aircraft should qualify for an identical refundwhether they are takenonboard a ship or anaircraft withintheCommunity or outside it;
(53)Whereas deliveries of such supplies inthird coun tries may bedirect or indirect; whereas methods of supervision appropriate toeach type of delivery should be introduced;
(54)Whereas under the provisions of Article 161(3) of Regulation(EEC) No 2913/92 the island of Heligoland does not qualify as a
destination for which refunds are payable; whereas the consump-
tion of agricultural products from the Community in the island ofHeligoland should be encouraged; whereas the necessary provi-sions should be adopted for that purpose;
(55)Whereas since the entry into force of the Interim Agreement ontrade and customs union between the Community and SanMarino(
1) the territory of that State no longer forms part of the
customs territory of the Community; whereas it follows from
Articles 1, 5 and 7 of that Agreement that prices for agriculturalproducts are at the same level within the customs union and thatthere is, therefore, no economic justification for granting exportrefunds on Community agricultural products consigned to SanMarino;1999R0800 — EN — 24.04.1999 — 000.001 — 8
(1) OJ L 359, 9.12.1992, p. 13.
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(56)Whereas, if anapplicationfor repaymen t or remissionof duties is
subsequently refused, the products concerned may be eligible for
anexport refun d or will be subject, as the case may be, to anexport levy or export charge; whereas consequently, it isnecessary to lay down special provisions;
(57)Whereas, generally, armed forces stationed in a non-membercountry which do not come under the command of that country,international organisations and diplomatic bodies established in athird country obtain their supplies free of import duty; whereas it
appears possible to take specific measures — inrespect of armed
forces which are under the command either of a Member State oran international organisation of which at least one of the MemberStates is a member, in respect of international organisations ofwhich at least one Member State is a member and in respect of
diplomatic bodies — which provide that the proof of import shall
be furnished by a special document;
(58)Whereas a provision should be introduced whereby the refund isto be paid by the Member State onwhose territory the exportdeclarationwas accepted;
(59)Whereas it may happen that by reason of circumstances beyondthe control of the exporter the T5 control copy cannot beproduced eventhough the product has left the customs territory ofthe Community or has reached a particular destination; whereassuch a situationmay impede trade; whereas insuch circumstan ces
other documents should be recognised as equivalent;
(60)Whereas in the interests of sound administrative practice,applications for payment of the refund, accompanied by all
relevant documents, should be required within a reasonableperiod, save incases of force majeure and in particular when it
has not been possible to comply with the time limit because ofadministrative delays beyond the control of the exporter;
(61)Whereas the period in which the payment of the export refunds iscarried out varies from one Member State to the other; whereas itis advisable, in order to avoid distortions to competition, to
introduce a maximum uniform period for the payment of these
refunds by the paying agencies;
(62)Whereas exports of very small quantities of products are of noeconomic significance and are liable to overburden the competentauthorities unnecessarily; whereas the competent services of theMember States should be giventhe optionof refusin g to payrefunds in respect of such exports;
(63)Whereas the Community rules provide for the granting of exportrefunds on the sole basis of objective criteria, in particular as to
the quantity, nature and characteristics of the product exported,
and its geographical destination; whereas, in the light ofexperience, measures to combat irregularities and notably fraudharmful to the Community budget should be intensified; whereas,to that end, provision should be made for the recovery of amountsover-paid and sanctions to encourage exporters to comply with
Community rules;
(64)Whereas, to ensure the correct functioning of the system of exportrefunds, sanctions should be applied regardless of any subjectivity
of the fault; whereas it is nevertheless appropriate to waivesanctions in certain cases, and notably where there is an obviouserror recognised by the competent authority, and to provideharsher sanctions in cases of intent; whereas those measures are
necessary, and should be proportionate, sufficiently dissuasive,
and uniformly applied throughout the Member States;
(65)Whereas, in order to ensure equal treatment for exporters inMember States, explicit provisionshould be made, as far asexport refunds are concerned, for any amount over-paid to bereimbursed with interest by the beneficiary, and the procedure forpayment should be laid down; whereas, in order better to protectthe Community's financial interest, provision should be made,1999R0800 — EN — 24.04.1999 — 000.001 — 9
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where the right to a refund is transferred, for that obligation to be
extended to the transferee; whereas sums and interest recovered,and sanctions collected, should be credited to the European
Agricultural Guidance and Guarantee Fund (EAGGF) in accor-
dance with the principles laid down in Article 8(2) of CouncilRegulation (EEC) No 729/70 of 21 April 1970 on the financing ofthe commonagricultural policy(
1), as last amended by Regulation
(EC) No 1287/95(2);
(66)Whereas, in order to ensure uniform application throughout theCoummunity of the principle of legitimate expectation whereamounts over-paid are recovered, the conditions under which that
principle may be invoked should be laid down without prejudice
to the treatment of irregular expenditure as provided for, inparticular, inArticles 5 an d 8 of Regulation(EEC) No 729/70;
(67)Whereas the exporter should be responsible in particular for the
acts of any third party which could make it possible to obtain
improperly the documents needed for payment of the refund;
(68)Whereas the relevant management committees have not delivered
opinions within the time limits set down by their chairmen,
HAS ADOPTED THIS REGULATION:
TITLE I
SCOPEANDDEFINITIONS
Article 1
Without prejudice to derogations provided for in Community regulations
specific to certainproducts, this Regulationlays downcommondetailedrules for the application of the system of export refunds, hereinafter
referred to as ‘refunds’, provided for in:
— Article 3 of Council Regulation No 136/66/EEC(
3) (oils and fats),
— Article 17 of Council Regulation (EEC) No 804/68(4) (milk and milk
products),
— Article 13 of Council Regulation (EEC) No 805/68(5) (beef and
veal),
— Article 13 of Council Regulation (EEC) No 2759/75(6) (pigmeat),
— Article 8 of Council Regulation (EEC) No 2771/75(7) (eggs),
— Article 8 of Council Regulation (EEC) No 2777/75(8) (poultrymeat),
— Article 17 of Council Regulation (EEC) No 1785/81(9) (sugar,
isoglucose and inulin syrup),
— Articles 55 and 56 of Council Regulation (EEC) No 822/87(10)
(wine),
— Article 13 of Regulation(EEC) No 1766/92 (cereals),
— Article 13 of Council Regulation (EEC) No 3072/95(11) (rice),
— Article 35 of Council Regulation (EC) No 2200/96(12) (fruit and
vegetables),
— Articles 16, 17 and 18 of Council Regulation (EC) No 2201/96(13),
(products processed from fruit and vegetables).1999R0800 — EN — 24.04.1999 — 000.001 — 10
(1) OJ L 94, 28.4.1970, p. 13.
(2) OJ L 125, 8.6.1995, p. 1.
(3) OJ L172, 30. 09. 1996, p. 3025/66
(4) OJ L 148, 28.6.1968, p. 13.
(5) OJ L 148, 28.6.1968, p. 24.
(6) OJ L 282, 1.11.1975, p. 1.
(7) OJ L 282, 1.11.1975, p. 49.
(8) OJ L 282, 1.11.1975, p. 77.
(9) OJ L 177, 1.7.1987, p. 1.
(10) OJ L 84, 27.3.1987, p. 1.
(11) OJ L 329, 30.12.1995, p. 18.
(12) OJ L 297, 21.11.1996, p. 1.
(13) OJ L 297, 21.11.1996, p. 29.
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Article 2
1. For the purposes of this Regulation:
(a) — ‘products’ means the products listed in Article 1, and goods,
— ‘basic products’ means products intended for export after
processing into processed products or into goods; goods
intended for export after processing shall also be regarded as
basic products,
— ‘processed products’ means products obtained from the proces-
sing of basic products and on which refunds are payable,
— ‘goods’ means the goods listed in Annex B to Commission
Regulation(EC) No 1222/94(1);
(b) ‘import duties’ means customs duties, charges having equivalent
effect and other import charges provided for under the common
agricultural policy or under specific trade arrangements applicableto certain goods resulting from the processing of agriculturalproducts;
(c) ‘Member State of export’ means the Member State in which the
export declarationis accepted;
(d) ‘advance fixing of the refund’ means the fixing of the refund on the
day of submissionof the applicationfor anexport licen ce oradvance-fixing certificate, the rate being adjusted by any increase or
corrective amount applicable to the refund;
(e) ‘differentiated refund’ means:
— more than one rate of refund is fixed on the same product
depending on the third country of destination, or
— one or more rates of refund are fixed on the same product
according to the third country of destination, no rate being fixedfor one or more third countries;
(f) ‘differentiated part of the refund’ means the part of the refund
obtained by deducting from the total amount of the refundapplicable the refund paid or to be paid on the basis of proof ofexit from the customs territory of the Community, calculated in
accordance with Article 18;
(g) ‘export’ means the completing of customs export formalities
followed by the exit of the products from the customs territory of
the Community;
(h) ‘T5 control copy’ means the document referred to in Articles 471 to
495 of Regulation(EEC) No 2454/93;
(i) ‘exporter’ means the natural or legal person who is entitled to the
refund. Where an export licence with advance fixing of the refundmust or may be used, the holder or, where appropriate, thetransferee of the licence shall be entitled to the refund. The exporterfor customs purposes may be different from the exporter within the
meaning of this Regulation, given the relationship between
economic operators under private law, except where otherwisestated in special provisions adopted under certain common marketorganisations;
(j) ‘advance on refund’ means an amount equal at most to the refund
paid from the time of acceptationof the export declaration ;
(k) ‘prefinancing of the refund’ means advances on refunds where
goods are processed or stored prior to export, pursuant toRegulation(EEC) No 565/80;
(l) ‘rate of refund determined by invitation to tender’ means the refund
quoted by the exporter and accepted by tender;
(m) ‘customs territory of the Community’ means the territories referred
to inArticle 3 of Regulation(EEC) No 2913/92;1999R0800 — EN — 24.04.1999 — 000.001 — 11
(1) OJ L 136, 31.5.1994, p. 5.
▼B
(n) ‘refund nomenclature’ means the agricultural product nomenclature
for export refunds in accordance with Commission Regulation(EEC) No 3846/87(
1);
(o) ‘export licence’ means the document referred to in Article 1 of
CommissionRegulation(EEC) No 3719/88(2).
2. For the purposes of this Regulation, refunds determined by
invitation to tender shall rank as refunds fixed in advance.
3. Where an export declaration covers several different refund
nomenclature codes or Combined Nomenclature codes, the entriesrelating to each code shall be deemed to be separate declarations.
TITLE II
EXPORTSTOTHIRDCOUNTRIES
CHAPTER 1
Entitlementtorefunds
Section1
General provisions
Article 3
Without prejudice to Articles 18, 20, 21 of this Regulationan d Article
4(3) of Council Regulation (EC) No 2988/95(3), entitlement to the
refund is acquired:
— on leaving the customs territory of the Community, when a single
refund rate applies for all third countries,
— on importation into a specific third country, when a differentiated
refund applies for that third country.
Article 4
1. Entitlement to the refund shall be conditional upon presentation of
an export licence with advance fixing of the refund, except in the case of
exports of goods and international food aid within the meaning of
Article 10(4) of the Uruguay Round Agreement on Agriculture.
However, no licence shall be required to obtain a refund:
— where the refund per export declaration does not exceed EUR 60,
— in cases covered by Articles 6, 36, 40, 44 and 45 and Article 46(1),— for deliveries to Member States' armed forces stationed in third
countries.
2. Notwithstanding paragraph 1, an export licence with advance
fixing of the refund shall also be valid for the exportation of a productcovered by a 12 -digit product code other thanthat in dicated inbox 16of the licence if both products belong:
— to the same category as referred to inthe secon d paragraph of Article
13a of Regulation(EEC) No 3719/88, or
— to the same product group, provided that such product groups have
been defined for this purpose in accordance with the procedure laiddowninArticle 23 of Regulation(EEC) No 1766/92 or thecorresponding articles of the other regulations governing ►
C2the
common organisations of the markets. ◄1999R0800 — EN — 24.04.1999 — 000.001 — 12
(1) OJ L 366, 24.12.1987, p. 1.
(2) OJ L 331, 2.12.1988, p. 1.
(3) OJ L 312, 23.12.1995, p. 1.
▼B
Inthe cases set out inthe first subparagraph, the followin g further
conditions shall apply:
— if the rate of refund corresponding to the actual product is equal to or
higher thanthe rate applicable to the product showninbox 16 of the
licence, the latter rate shall apply,
— if the rate of refund corresponding to the actual product is lower than
the rate applicable to the product indicated in box 16 of the licence,the refund to be paid shall be that obtained by the application of therate corresponding to the actual product, less, save in cases of force
majeure, 20 % of the difference between the refund corresponding to
the product indicated in box 16 of the licence and the refund for theactual product.
Where the second indent of the second subparagraph and point (b) of
Article 18(3) apply, the reductionto be applied to the refun d
corresponding to the actual product and the actual destination shall becalculated on the difference between the refund corresponding to theproduct and destination indicated on the licence and the refundcorresponding to the actual product and destination.
For the purpose of applying this paragraph, the rates of refund to be
taken into consideration shall be those valid on the day on which thelicence application is lodged. Where necessary those rates shall beadjusted on the day of acceptance of the export declaration or paymentdeclaration.
3. Where paragraph 1 or 2 and Article 51 apply to the same export
operation, the amount resulting from paragraph 1 or 2 shall be reducedby the amount of the penalty referred to in Article 51.
Article 5
1. ‘Day of export’ means the day on which the customs authorities
accept the export declaration stating that a refund is to be applied for.
2. The date of acceptance of the export declaration shall determine:
(a) the rate of refund applicable where the refund is not fixed in
advance;
(b) any adjustments to be made to the rate of refund where it is so fixed
inadvan ce;
(c) the quantity, nature and characteristics of the product exported.
3. Any other act having the same effect in law as acceptance of the
export declaration shall be deemed equivalent to such acceptance.
4. The document used on export to qualify for a refund shall include
all information necessary to calculate the refund, and in particular:
(a) for products:
— a description, simplified where appropriate, of the products in
accordance with the export refund nomenclature, together withthe refund nomenclature code and, where necessary to calculate
the refund, the composition of the products concerned or a
reference thereto,
— the net mass of the products or, where applicable, the quantity
expressed in the unit of measurement to be used whencalculating the refund;
(b) inthe case of goods, the provision s of Regulation(EC) No 1222/94
shall apply.
5. At the time of acceptance or of the act envisaged in paragraph 3,
the products shall be placed under customs control in accordance withArticle 4(13) and (14) of Regulation (EEC) No 2913/92 until they leavethe customs territory of the Community.
6. By way of derogationfrom Article 282(2) of Regulation(EEC) No
2454/93, the authorisationto make the export declarationina simplifiedform may stipulate that the simplified declarationshall con tainanestimate of the net mass of products exported in bulk or in non-standard1999R0800 — EN — 24.04.1999 — 000.001 — 13
▼B
units, where the exact quantity can only be established once loading onto
the means of transport is completed.
The additional declaration indicating the exact net mass must be lodged
once loading is completed. It must be accompanied by documentaryevidence of the exact net mass loaded.
No refund shall be granted for quantities exceeding 110 % of the
estimated net mass. Where the mass actually loaded is less than 90 % of
the estimated net mass, the refund for the net mass actually loaded will
be reduced by 10 % of the difference between the refund correspondingto 90 % of the estimated net mass and the refund corresponding to themass actually loaded.
The following shall be considered non-standard units: live animals,
(half-) carcases and quarters.
Notwithstanding point (d) of Article 278(3) of Regulation (EEC) No
2454/93, the provisions of this paragraph shall apply to products placedunder the prefinancing arrangements under Article 26 of this Regulation.
7. All persons exporting products for which they claim a refund shall
be required to:
(a) lodge the export declarationwith the competen t customs office in
the place inwhich the products are to be loaded for tran sport forexportation;
(b) inform that customs office at least 24 hours prior to commencement
of the loading operations and indicate the anticipated duration of
loading. The competent authorities may stipulate a time limit otherthan24 hours.
The competent customs office may authorise the loading operations after
having accepted the export declaration, before expiry of the time limitreferred to inpoin t (b).
The competent customs office shall be enabled to make physical checks
and identify the goodsfor transport to the office of exit from the customsterritory of the Community.
If, for administrative reasons, the first subparagraph cannot be applied,
the export declaration may only be lodged with a competent customsoffice in the Member State concerned and, where a physical check iscarried out in accordance with Regulation (EEC) No 386/90, any goods
presented must be completely unloaded. However, the goods do not
have to be unloaded completely where the competent authorities canperform anexhaustive physical check.
Article 6
By way of derogationfrom Article 5(2), where the quan tities exported
do not exceed 5 000 kilograms of product per refund nomenclature code
in the case of cereals or 500 kilograms per refund nomenclature orCombined Nomenclature code in the case of other products and wheresuch exports involve frequent consignments, the Member State mayallow the last day of the month to be used to determine the refundapplicable or, if the refund is fixed in advance, any adjustments to be
made thereto.
Where the refund is fixed in advance or is determined by invitation to
tender, the licence shall be valid on the last day of the month of export.
Exporters authorised to make use of this optionshall n ot apply the
normal procedure for the quantities set out in the first paragraph.
In the case of Member States not participating in economic and
monetary union, the last day of the month shall also be used to.
determine the euro exchange rate into national currency applicable to the
amount of the refunds.
Article 7
1. Without prejudice to Articles 14 and 20, payment of the refund
shall be conditional upon proof being furnished that the products1999R0800 — EN — 24.04.1999 — 000.001 — 14
▼B
covered by accepted export declarations have left the customs territory
of the Community in their unaltered state within 60 days of suchacceptance.
However, the quantities of products taken as samples at the time of
completion of customs export formalities and not returned subsequently
shall be regarded as not having been removed from the products' net
mass from which they were actually taken.
2. For the purposes of this Regulation, catering supplies delivered to
drilling or extraction rigs as defined in point (a) of Article 44(1) shall bedeemed to have left the customs territory of the Community.
3. Freezing shall be without prejudice to compliance with paragraph
1.
This shall also apply to repackaging, provided that such repackaging
does not result in a change in the subheading of the product in the refundnomenclature or the subheading of the goods in the CombinedNomenclature. Repackaging may take place only after the customsauthorities have giventheir agreemen t.
Where repackaging takes place, the T5 control copy shall be completed
accordingly.
The affixing or changing of labels may be authorised under the same
conditions as repackaging under the second and third subparagraphs.
4. Where for reasons of force majeure an exporter cannot comply
with the time limit laid downinparagraph 1, that time limit may, at theexporter's request, be extended for such period as the competentauthorities of the Member State of export deem necessary in the
circumstances.
Article 8
If, before leaving the customs territory of the Community, a product
covered by anaccepted customs declarationcrosses Commun ityterritory other thanthat of the Member State of export, proof that theproduct has left the customs territory of the Community shall be
furnished by means of the duly endorsed original of the T5 control copy.
Boxes 33, 103, 104 and, where appropriate, 105 of the ►
C2control
copy shall be completed. ◄The appropriate entry shall be, made in
Box 104.
Article 9
1. For the purpose of granting refunds in the case of export by sea,
the following special provisions shall apply:
(a) Where the T5 control copy or the national document proving that the
products have left the customs territory of the Community has beenendorsed by the competent authorities, the products may not, exceptincases of force majeure , remainfor more than28 days for the
purposes of transhipment in any other port(s) located in the same or
another Member State. That time limit shall not apply where theproducts have left the final port in the customs territory of theCommunity within the original 60-day time limit.
(b) Refunds shall be paid subject to presentation to the paying agency
of:
— a declarationby the exporter that the products are n ot to be
transhipped in another Community port,
or
— proof of compliance with (a). Such proof shall consist in
particular of the transport document(s), or a copy or photocopythereof, covering the products from departure from the first portat which the documents referred to in (a) were endorsed, toarrival in the third country in which they are to be unloaded.1999R0800 — EN — 24.04.1999 — 000.001 — 15
▼B
Declarations as referred to in the first indent shall be subject to
suitable spot checks by the paying agency. The proof referred to inthe second indent shall be required for that purpose.
In cases of export by vessels operating a direct shipping service to a
third country port without calling at any other Community port,
Member States may apply a simplified procedure for the purpose of
the first indent.
(c) As an alternative to the conditions set out in point (b), the Member
State of exit may stipulate that the T5 control copy or the nationaldocument proving that the products have left the customs territory ofthe Community is to be endorsed only on presentation of a transportdocument specifying a final destination outside the customs territoryof the Community.
In such cases, one of the following entries shall be added by the
competent authorities of the Member State of exit under the heading
‘Remarks’ in the section headed ‘Control of use and/or destination’
on the T5 control copy or under the corresponding heading of thenational document:
— Documento de transporte con destino fuera de la CE presentado,
— Transportdokument med destination uden for EF forelagt,— Beförderungspapier mit Bestimmung außerhalb der EG wurde
vorgelegt,
—Υποβαλλόµενο έγγραφο µεταφοράς µε προορισµό εκτός
ΕΚ
— Transport document showing a destination outside the Commu-
nity has been presented,
— Document de transport avec destination hors CE présenté,— Documento di trasporto con destinazione fuori CE presentato,— Vervoerdocument voor bestemming buiten EG voorgelegd,— Documento de transporte com destino fora da CE apresentado,
— Kuljetusasiakirja, jossa ilmoitetaanyhteisöntullialueenulkopuo-
linen määräpaikka, on esitetty,
— Transportdokument med slutlig destination utanför gemenska-
pens tullområde har lagts fram.
Compliance with this point shall be verified by suitable spot checks
conducted by the paying agency.
(d) Where it is found that the conditions set out in point (a) have not
beencomplied with, for the purposes of Articles 35 an d 50 the day,or days, by which the 28-day time limit is exceeded shall be deemedto be days by which the time limit laid downinArticles 7 an d 34 is
exceeded.
If both the 60-day time limit laid downinArticle 7(1} an d the 28-
day time limit laid down in point (a) are exceeded, the amount by
which the refund is to be reduced or the part of the security to be
forfeited shall be equal to that due to the greater of the two overruns.
2. For the purpose of granting refunds in the case of export by road,
by inland waterway or by rail, the following special provisions shall
apply:
(a) Where the T5 control copy or the national document proving that the
products have left the customs territory of the Community has beenendorsed by the competent authorities, the products concerned may
not, except in cases of force majeure , returnto such territory other
than for the purpose of a transit operation and for not more than 28days. That time limit shall not apply where the products concernedhave left the customs territory of the Community definitively withinthe original 60-day time limit.
(b) Compliance with point (a) shall be verified by suitable spot checks
conducted by the paying agency. In such cases the transportdocuments covering the products up to their arrival in the third
country in which they are to be unloaded, shall be required.
In cases where it is found that the conditions set out in (a) have not
beencomplied with, for the purposes of Articles 35 an d 50 the day,1999R0800 — EN — 24.04.1999 — 000.001 — 16
▼B
or days, by which the 28-day time limit is exceeded shall be deemed
to be days by which the time limit laid downinArticles 7 an d 34 isexceeded.
If both the 60-day time limit laid downinArticle 7(1) an d the 28-
day time limit laid downin(a) are exceeded, the amoun t by whichthe refund is to be reduced or the part of the security to be forfeited
shall be equal to that due to the greater of the two overruns.
3. For the purpose of granting refunds in the case of export by air, the
following special provisions shall apply:
(a) The T5 control copy or the national document proving that the
products have left the customs territory of the Community may be
endorsed by the competent authorities only on presentation of a
transport document indicating a final destination outside the customsterritory of the Community.
(b) Incases where it is foun d that, after completionof the formalities
referred to in point (a), the products have remained, except in casesofforce majeure , for more than28 days for the purpose of
transhipment in one or more other airports in the customs territory ofthe Community, the day, or days, by which the 28-day time limit is
exceeded shall, for the purposes of Articles 35 and 50, be deemed
days by which the time limit laid downinArticles 7 an d 34 isexceeded.
If both the 60-day time limit stipulated inArticle 7(1) an d the 28-
day time limit stipulated in this point are exceeded, the amount bywhich the refund is to be reduced or the part of the security to beforfeited shall be equal to that due to the greater of the two overruns.
(c) Compliance with this paragraph shall be verified by suitable spot
checks conducted by the paying agency.
(d) The 28-day time limit laid downin(b) shall n ot apply where the
products concerned have left the customs territory of the Community
definitively within the original 60-day time limit.
Article 10
1. Where the product is placed, inthe Member State of export, un der
one of the simplified Community transit procedures for carriage by railor large containers provided for in Articles 412 to 442 of Regulation
(EEC) No 2454/93, for carriage to a stationof destin ationor for delivery
to a consignee outside the customs territory of the Community, paymentof the refund shall not be conditional on production of the T5 controlcopy.
2. For the purposes of paragraph 1, the competent customs office
shall ensure that the words ‘Departure from the customs territory of the
Community under the simplified Community transit procedure forcarriage by rail or large containers’ are entered on the document issuedwith a view to payment of the refund.
3. The customs office where the products are placed under a
procedure as referred to in paragraph 1 may not permit the contract of
carriage to be amended so that carriage ends within the Communityunless it is established that:
— where the refund has been paid, such refund has been reimbursed,
or
— the necessary steps have been taken by the authorities concerned to
ensure that the refund is not paid.
However, where the refund has been paid pursuant to paragraph 1 and
the product has not left the customs territory of the Community withinthe time limit laid down, the competent customs office shall so inform
the agency responsible for paying the refund and shall provide it as soon
as possible with all the necessary particulars. In such cases the refundshall be regarded as over-paid.
4. Where a product circulating under the external Community transit
procedure or the commontran sit procedure is placed ina Member Stateother thanthat of export un der a procedure as provided for inparagraph1999R0800 — EN — 24.04.1999 — 000.001 — 17
▼B
1 for carriage to a station of destination or delivery to a consignee
outside the customs territory of the Community, the customs office atwhich the product has beenplaced un der a procedure as referred to
above shall insert one of the following entries under ‘Remarks’ in the
section headed ‘Control of use and/or destination’ on the back of theoriginal of the T5 control copy:
— Salida del territorio aduaneiro de la Comunidad bajo el régimen de
tránsito comunitario simplificado por ferrocarril o en grandescontenedores:
— Udgang af Fællesskabets toldområde i henhold til ordningen for den
forenklede procedure for fællesskabsforsendelse med jernbane/storecontainers:
— Ausgang aus dem Zollgebiet der Gemeinschaft im Rahmen des
vereinfachten gemeinschaftlichen Versandverfahrens mit der Eisen-
bahnoder inGroßbehältern :
—Έξοδος από το τελωνειακό έδαφος της Κοινότητας υπό το
απλοποιηµένο καθεστώς της κοινοτικής διαµετακόµισης µεσιδηρόδροµο ή µεγάλα εµπορευµατοκιβώτια:
— Exit from the customs territory of the Community under the
simplified Community transit procedure for carriage by rail or largecontainers:1999R0800 — EN — 24.04.1999 — 000.001 — 18
▼B
— Sorte du territoire douanier de la Communauté sous le régime du
transit communautaire simplifié par chemin de fer ou par grands
conteneurs:
— Uscita dal territorio doganale della Comunità in regime di transito
comunitario semplificato per ferrovia o grandi contenitori:
— Uitgang uit het douanegebied van de Gemeenschap de regeling
vereenvoudigd communautair douanevervoer per spoor of in grotecontainers:
— Saída do território aduaneiro da Comunidade aø abrigo do regime do
trânsito comunitário simplificado por caminho-de-ferro ou emgrandes contentores:
— Viety yhteisöntullialueelta yksin kertaistetussa yhteisönpassitusme-
nettelyssä rautateitse tai suurissa konteissa1999R0800 — EN — 24.04.1999 — 000.001 — 19
▼B
— Utförsel från gemenskapens tullområde enligt det förenklade
transiteringsförfarandet för järnvägstransporter eller transporter istora containrar:
Where the contract of carriage is amended so that carriage terminateswithinthe Commun ity, paragraph 3 shall apply mutatis mutandis .
5. Where a product is takenover by the railways inthe Member State
of export or another Member State and circulates under the external
Community transit procedure or the common transit procedure under a
contract of carriage for combined road-rail transport by rail to adestination outside the customs territory of the Community, the customsoffice competent for or nearest to the rail terminal at which the productis taken over by the railways shall insert one of the following entriesunder ‘Remarks’ in the section headed ‘Control of use and/or
destination’ on the back of the original of the T5 control copy:
— Salida del territorio aduanero de la Comunidad por ferrocarril en
transporte combinado por ferrocarril carretera:
— Udgang af Fællesskabets toldområde ad jernbane ved kombineret
jernbane-/landevejstransport:
— Ausgang aus dem Zollgebiet der Gemeinschaft mit der Eisenbahn
zur Beförderung im kombinierten Straßen- und Schienenverkehr:
1999R0800 — EN — 24.04.1999 — 000.001 — 20
▼B
—Έξοδος από το τελωνειακό έδαφος της Κοινότητας
σιδηροδροµικώς µε συνδυασµένη µεταφορά σιδηροδροµικώς -
οδικώς:
— Exit from the customs territory of the Community by rail under
combined transport by road and by rail:
— Sorte du territoire douanier de la Communauté par chemin de fer, en
transport combiné rail-route:
— Uscita dal territorio doganale della Comunità per ferrovia nell'ambito
di untrasporto combin ato strada-ferrovia:
— Uitgang uit het douanegebied van de Gemeenschap per spoor, bij
gecombineerd rail-wegvervoer:
— Saída do território aduaneiro da Comunidade por caminho-de-ferro,
em transporte combinado rodo-ferroviário:
— Viety yhteisöntullialueelta rautateitse yhdistetyssä rautatie- ja
maantiekuljetuksessa:1999R0800 — EN — 24.04.1999 — 000.001 — 21
▼B
— Utförsel från gemenskapens tullområde på järnväg vid kombinerad
järnvägs- och landsvägstransport:
A contract of carriage for combined road-rail transport which isamended so that carriage terminates within the Community instead ofoutside may not be performed by the railway authorities without prior
authorisationfrom the office of departure. Insuch cases, paragraph 3
shall applymutatis mutandis .
Article 11
1. Refunds shall be granted only on products which, irrespective of
the customs situation regarding the packaging:
— are of Community origin and are in free circulation within the
Community, or
— are infree circulationwithinthe Commun ity, or
— are in free circulation within the Community, the refund in this case
being limited in amount to the import charge collected at the time of
import.
The legislative provisions on the common organisation of the market in
the product concerned shall determine the conditions applicable to theproduct having regard to the first subparagraph.
2. Where the refund is granted on condition that the product is of
Community origin, exporters shall declare the origin as defined in thesecond and third subparagraphs in accordance with the Community rules
inforce.
For the grant of the refund, products are of Community origin if they are
wholly obtained in the Community or if they underwent their lastsubstantial processing or working in the Community in accordance withthe provisions of Article 23 or 24 of Regulation (EEC) No 2913/92.
Without prejudice to paragraph 5, products obtained from the following
shall not qualify for refund:
— materials originating in the Community, and
— agricultural materials covered by the regulations referred to in
Article 1 imported from third countries which did not undergo a
substantial processing in the Community.
3. For the purposes of Article 17(12) of Regulation(EEC) No 1785/
81, exporters shall declare that the sugar meets one of the conditions laiddown in that Regulation and shall specify the condition in question.
4. Declarations under paragraphs 2 and 3 shall be verified in the same
way as the other information in export declarations.
5. Where compound products qualifying for a refund on one or more
of their ingredients are exported, the refund on the latter shall be grantedsubject to its or their compliance with the condition set out in paragraph1.1999R0800 — EN — 24.04.1999 — 000.001 — 22
▼B
The refund shall also be granted where the ingredient, or ingredients, in
respect of which the refund is claimed came originally within the termsset out in paragraph I and are no longer in ►
C2free circulation ◄on
account solely of their incorporation in other products.
6. For the purposes of paragraph 5, refunds on the following shall be
deemed to be refunds fixed on the basis of an ingredient:
— basic products of the cereals, eggs, rice, sugar, milk and milk
products sectors, exported in the form of goods referred to in AnnexB to Regulation(EC) No 1222/94,
— white sugar and raw sugar falling within CN code 1701, glucose and
glucose syrup falling within CN codes 1702 30 51, 1702 3059,1702 3091, 1702 3099, 1702 4090 and 1702 9050, isoglucosefalling within CN codes 1702 30 10, 1702 4010, 170260 10 and1702 9030 and beet and cane syrups falling within CN codes
1702 6095 an d 1702 9099, used inproducts listed inArticle 1(2) of
Regulation(EC) No 2201/96,
— milk and milk products and sugar exported in the form of products
falling within CN codes 0402 1091 to 99, 040229, 0402 99,0403 1031 to 39, 0403 90 31 to 39, 0403 9061 to 69, 0404 10 26
to 38, 0404 10 72 to 84 and 040490 81 to 89 and exported in the
form of goods falling within ►
C2CN code 0406 30 ◄which are
not in either of the situations referred to in Article 9(2) of the Treaty,
— cereals exported inthe form of products fallin g withinCN codes
2309 1011 to 70 and 2309 90 31 to 70 and listed in Annex A toRegulation(EEC) No 1766/92,
— milk and milk products exported in the form of products falling
within CN codes 2309 10 11 to 70 and 2309 90 31 to 70 and listed inArticle 1 of Regulation(EEC) No 804/68.
Article 12
1. The rate of refund applicable to mixtures falling within Chapters 2,
10 and 11 of the Combined Nomenclature shall be that applicable:
(a) in the case of mixtures one ingredient of which accounts for at least
90 % by weight, to that ingredient;
(b) in the case of other mixtures, to the ingredient to which the lowest
refund rate applies. In cases where one or more of the ingredients
does not qualify for a refund, no refund shall be payable on suchmixtures.
2. For the purposes of calculating the refunds applicable to goods put
up in sets and composite goods, each component shall be considered to
be a separate product.
3. Paragraphs 1 and 2 shall not apply to mixtures, goodsput up in sets
and composite goods for which special rules of calculation are laid
down.
Article 13
The provisions relating to the advance fixing of refunds and to
adjustments to be made thereto shall apply only to products for which a
rate of refund equal to or greater than zero is fixed
Section2
Differentiated refunds
Article 14
1. Where the rate of refund varies according to destination, refunds
shall be paid subject to the additional conditions laid down underArticles 15 and 16.
2. Where a single rate of refund applies in respect of all destinations
on the day of advance fixing and a compulsory destination is stipulated,the refund shall be deemed to vary according to destination where therate applying on the day of acceptance of the export declaration is lower1999R0800 — EN — 24.04.1999 — 000.001 — 23
▼B
thanthe rate fixed inadvan ce, as adjusted, where appropriate, onthe
date of such acceptance.
Article 15
1. The products shall be imported in their unaltered state into the
third country or one of the third countries for which the refund applies
within 12 months of the date of acceptance of the export declaration;
however, an extension of this limit may be granted in accordance withArticle 49.
2. Products shall be considered to have been imported in their
unaltered state if there is no evidence whatsoever of processing.
However:
— operations as referred to in Article 29(4) conducted with a view to
the safekeeping of the products may be carried out prior to importand shall be without prejudice to compliance with paragraph 1,
— products processed prior to import shall be considered to have been
imported in their unaltered state provided that processing takes placein the third country into which all the products resulting from suchprocessing are imported.
3. A product shall be considered to have been imported when the
customs import formalities, in particular those concerning the collection
of import duties inthe third coun try have beencompleted.
4. The differentiated part of the refund shall be paid on the mass of
the products which underwent the customs formalities for import in thethird country; however, no account shall be taken of any variations inmass that might occur in the course of transport as a result of natural
causes and which are recognised by the competent authorities or due to
samples taken in accordance with the provisions of the secondsubparagraph of Article 7(1).
Article 16
1. Proof that customs formalities for importationhave been
completed shall, as the exporter chooses, be furnished by one of thefollowing documents:
(a) the customs document or a copy or photocopy thereof; such copy or
photocopy shall be certified as being a true copy by the body which
endorsed the original document, an official agency of the third
country concerned, an official agency of a Member State in the thirdcountry concerned or an agency responsible for paying the refund;
(b) a certificate of unloading and importation drawn up by an
international control and supervisory agency approved by a
Mermber State in accordance with the minimum requirements setout in paragraph 5. The date and number of the customsdocument ofimport must appear on the certificate concerned.
2. Where the exporter cannot obtain the document chosen in
accordance with points (a) or (b) of paragraph 1 even after taking the
appropriate steps, or where there are doubts as to the authenticity of the
document furnished, proof of completion of customs formalities forimportation may be furnished by one or more of the followingdocuments
(a) a copy of the unloading document issued or endorsed in the third
country for which a refund is payable;
(b) a certificate of unloading issued by an official agency of a Member
State established in, or competent for, the country of destination,certifying in addition that the product has left the place of unloadingor at least that, to its knowledge, the product has not subsequentlybeenloaded for re-exportation ;
(c) a certificate of unloading drawn up by an international control and
supervisory agency approved by a Member State in accordance withthe minimum requirements set out in ►
C2paragraph 5 ◄,
certifying in addition that the product has left the place of unloading1999R0800 — EN — 24.04.1999 — 000.001 — 24
▼B
or at least that, to its knowledge, the product has not subsequently
beenloaded for re-exportation ;
(d) a bank document issued by approved intermediaries established in
the Community, certifying, in the case of the third countries listed inAnnex II, that payment for the exports in question has been creditedto the exporter's account with them;
(e) a certificate of acceptance of delivery issued by an official agency of
the third country concerned, where the goods are purchased by thatcountry or by an official agency of that country or where the goodsconstitute food aid;
(f) a statement of acceptance of delivery issued either by an
international organisation or a humanitarian organisation approvedby the Member State of exportation, where the goods constitute foodaid;
(g) a statement of acceptance of delivery issued by a body in a third
country whose invitations to tender are acceptable under Article 44of Regulation(EEC) No 3719/88 where the goods are purchased bythat body.
3. Exporters shall inall cases produce a copy or photocopy of the
transport documents.
4. The Commissionmay, inaccordan ce with the procedure laid down
in Article 38 of Regulation No 136/66/EEC and in the correspondingarticles of the other regulations on the common organisation of themarkets, provide, incertainspecific cases to be determin ed, for proof ofimport as referred to in paragraphs 1 and 2 to be furnished by a specific
document or in any other way.
5. The minimum requirements for the approval of international
control and supervisory agencies are the following:
(a) Control and supervisory agencies shall be approved at their request
by the competent authorities of the Member States for a three-yearperiod. Approval shall be valid for all Member States.
(b) Where the primary and secondary proofs referred to in point (b) of
paragraph 1 and point (c) of paragraph 2 are drawn up, the controland supervisory agencies shall carry out all the checks necessary todetermine the nature, characteristics and quantity of the productsmentioned in the certificate. A file shall be opened for every
certificate issued inwhich all surveillan ce activities are recorded.
The checks shall be carried out onthe spot at the momen t of import,except induly justified exception al cases.
(c) The control and supervisory agencies referred to in point (b) of
paragraph 1 and point (c) of paragraph 2 shall be independent of the
parties involved in the transaction under scrutiny. In particular,neither the control and supervisory agency carrying out the controlsfor a particular transaction, nor any subsidiary company belongingto the same financial 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.
(d) Without prejudice to Article 8 of Regulation(EEC) No 729/70 an d
Article 3 of Council Regulation (EEC) No 4045/89(
1), Member
States shall inspect the activities of the control and supervisory
agencies at regular intervals or when there is reason to doubtwhether the conditions for approval have been observed.
(e) Member States shall withdraw approval, wholly or partly, if it is
found that the control and supervisory agency cannot any longer
guarantee compliance with the conditions governing approval.
The Member State concerned shall immediately inform the other
Member States and the Commission of the withdrawal of approval. Thisinformation shall be the subject of an exchange of views within allrelevant Management Committees.1999R0800 — EN — 24.04.1999 — 000.001 — 25
(1) OJ L 388, 30.12.1989, p. 18.
▼B
The withdrawal shall be valid for all Member States.
Article 17
Member States may exempt exporters from furnishing proof other than
the transport document required under Article 16, where an export
operation offers adequate guarantees of arrival at destination of productscovered by an export declaration granting entitlement to a refund thevariable component of which does not exceed:
(a) EUR 1 200 inthe case of products listed inArticle 1(2)(c) of
RegulationNo 136/66/EEC;
(b) EUR 1 200 inthe case of products other thanthose referred to in
point (a) where the third country or territory of destination is listedin Annex IV;
(c) EUR 6 000 inthe case of products other thanthose referred to in
point (a) where the third country or territory of destination is not
listed in Annex IV.
Article 18
1. By way of derogationfrom Article 14 an d without prejudice to
Article 20, part of the refund shall be paid on application by the exporteronce proof is furnished that the product has left the customs territory of
the Community.
2. The part of the refund referred to in paragraph 1 shall be calculated
using the lowest rate for the refund, less 20 % of the difference between
►
C2the rate fixed in advance and the lowest rate, the non-fixing of a
rate being regarded as the lowest rate. ◄
Where the amount to be paid does not exceed EUR 2 000, Member
States may defer payment of that amount until the full refund concerned
is paid, except incases where the exporter declares that he will n ot applyfor payment of any further amount in respect of the exports concerned.
3. Where the destination marked in box 7 of licences issued with
advance fixing of the refund is not observed:
(a) if the rate of refund corresponding to the actual destination is equal
to or higher thanthe rate for the destin ationmarked inbox 7, therefund for the destination marked in box 7 shall apply;
(b) if the rate of refund corresponding to the actual destination is lower
than the rate for the destination marked in box 7, the refund to bepaid shall be:
— that obtained by the application of the rate corresponding to the
actual destination,
— less, except incases of force majeure , 20 % of the difference
between the refund for the destination marked in box 7 and therefund for the actual destination.
For the purposes of this Article, the rates of refund to be taken into
consideration shall be those applying on the day the licence applicationis submitted. Such rates shall be adjusted, where applicable, onthe date
of acceptance of the export declaration or the payment declaration.
Where the first and second subparagraphs of this paragraph and Article
51 apply to the same export operation, the amount obtained by the
applicationof the first subparagraph shall be reduced by the pen altyprovided for inArticle 51.
4. Where a rate of refund is determined by invitation to tender and
the relevant contract stipulates a compulsory destination, any periodicrefund fixed or the fact that no such refund is fixed for that destinationonthe date of submissionof the licen ce applicationor the date ofacceptance of the export declaration shall not be taken into account forthe purposes of determining the lowest rate of refund.1999R0800 — EN — 24.04.1999 — 000.001 — 26
▼B
Article 19
1. Paragraphs 2 to 5 shall apply where a product is exported under an
export licence or advance-fixing certificate stipulating a compulsory
destination.
2. Where the product does not arrive at the compulsory destination,
only that part of the refund resulting from the application of Article18(2) shall be paid.
3. Where, for reasons of force majeure , the product is delivered to a
destination other than that for which the licence was issued, a refund
shall be paid onapplicationby the exporter if he furn ishes proof of force
majeure and proof of arrival of the product at destination; proof of
arrival at destination shall be furnished in accordance with Articles 15and 16.
4. Where paragraph 3 applies, the refund applicable shall be equal to
that fixed for the actual destination, but may not be higher than that
applicable for the destination marked in box 7 of licences issued withadvance fixing of the refund.
The rates of refund shall be adjusted, where applicable, on the date of
acceptance of the export declaration or the payment declaration.
5. To qualify for a refund fixed in advance, where a product is
exported under a licence issued pursuant to Article 44 of Regulation
(EEC) No 3719/88 and the refund varies according to destination, theexporter shall provide proof, inadditionto that required un der Article16, that the product has beendelivered inthe third coun try of import tothe body specified in the invitation to tender to which the licence refers.
Section3
Specific measures of protection of the Community's finan-
cial interests
Article 20
1. Where:
(a) there are serious doubts as to the real destination of the product;
or
(b) by reason of a difference between the amount of the refund on the
exported product and the amount of the non-preferential import duty
applicable to an identical product on the date of acceptance of the
export declaration, the product is liable to be reimported into theCommunity,
or
(c) there are definite suspicions that the product, in its unaltered state or
after having been processed in a third country, will be reimportedinto the Community duty free or at a reduced rate of import duty;
the single-rate refund or the part of the refund referred to in Article
18(2) shall be paid only if the product has left the customs territory ofthe Community in accordance with Article 7, and,
(i) in the case of a non-differentiated refund, the product has been
imported into a third country during the 12 months following thedate of acceptance of the export declaration or has undergonesubstantial processing or working in this period within the meaningof Article 24 of Regulation(EEC) No 2913/92;
(ii) in the case of a refund differentiated according to destination, the
product has been imported in its unaltered state into a specific third
country within 12 months of the date of acceptance of the export
declaration.
Articles 15 and 16 shall apply to imports into third countries.In addition, the competent authorities of the Member States may require
additional evidence for all refunds proving to their satisfaction that theproduct has actually beenplaced onthe market inthe importin g third1999R0800 — EN — 24.04.1999 — 000.001 — 27
▼B
country or has undergone substantial processing or working within the
meaning of Article 24 of Regulation (EEC) No 2913/92.
Additional time may be granted under the terms of Article 49.2. Member States shall apply paragraph 1 on their own initiative and
also at the request of the Commission.
The provisions governing the case envisaged in point (b) of paragraph 1
shall not apply if the concrete circumstances of the transaction inquestion — taking account in particular of transport costs — probably
exclude the risk of reimportation. Moreover, Member States may not
apply them when the amount of the refund is equal to or less thanEUR 500 for the export declaration concerned.
3. Where paragraph 1 applies and the product, after leaving the
customs territory of the Community, has perished in transit as a result offorce majeure ;
— in the case of a non-differentiated refund, the total refund shall be
paid,
— in the case of a differentiated refund, the part of the refund defined in
accordance with Article 18 shall be paid.
4. Paragraph 1 shall apply before the refund has been paid.However, the refund shall be deemed to be unwarranted and shall be
reimbursed if the competent authorities find, even after the refund hasbeenpaid:
(a) that the product has beendestroyed or damaged before bein g placed
on the market in a third country or before undergoing substantial
working or processing within the meaning of Article 24 ofRegulation (EEC) No 2913/92 in a third country, unless the exportercanprove to the satisfactionof the competen t authorities thatexportation was carried out in economic conditions such that theproduct could reasonably have been marketed in a third country,
without prejudice to the second subparagraph of Article 21(2);
(b) that the product is placed under a duty-suspension arrangement in a
third country, 12 months after the date of export from theCommunity, without having undergone in a third country anysubstantial processing or working within the meaning of Article 24
of Regulation (EEC) No 2913/92 and that export was not carried out
as a normal commercial transaction;
(c) that the product exported is reimported into the Community without
having undergone any substantial processing or working within themeaning of Article 24 of Regulation (EEC) No 2913/92, that the
non-preferential duty on import is less than the refund granted, and
that export was not carried out as a normal commercial transaction;
(d) that the products listed in Annex V are reimported into the
Community:
— after undergoing working or processing in a third country
without having attained the level of processing provided for in
Article 24 of Regulation(EEC) No 2913/92, an d
— attract a reduced or zero rate of import duty rather than the non-
preferential rate.
Member States shall notify the Commission without delay if they
find that products other than those included in Annex V are likely tocause a deflectionof trade.
Points (c) and (d) shall not apply in cases where Chapter 2 ( ‘Returned
goods’) of Title VI of Regulation(EEC) No 2913/92 applies, or wherethe products are reimported at least two years after the day of export.
Article 51 shall not apply to the cases referred to in points (b), (c) and
(d).1999R0800 — EN — 24.04.1999 — 000.001 — 28
▼B
Section4
C a s e sw h e r enor e f u ndi sg r a nt e d
Article 21
1. No refund shall be granted on products which are not of sound and
fair marketable quality onthe date onwhich the export declarationis
accepted.
Products shall be deemed to meet the requirement laid down in the first
subparagraph if they canbe marketed onthe Commun ity's territory innormal conditions under the description appearing in the refund
application and if, where such products are intended for human
consumption, their use for that purpose is not excluded or substantiallyimpaired by reason of their characteristics or condition.
The conformity of the products with the requirements laid down in the
first subparagraph shall be examined in accordance with the standards or
practices inforce inthe Commun ity.
However, the refund shall also be granted where, in the country of
destination, the exported products are subject to specific obligatoryconditions, in particular health and hygiene conditions, which do not
correspond to the standards or practices in force within the Community.
It shall be the responsibility of the exporter, at the request of thecompetent authority, to prove that the products comply with suchobligatory conditions in force in the country of destination.
In addition, specific provisions may be adopted for certain products.
2. Where the product was of sound and fair marketable quality on
leaving the Community, it shall be entitled to that part of the refundcalculated inaccordan ce with Article 18(2), except where Article 20applies. Nevertheless, it shall lose this entitlement if there is evidence
that:
— it is no longer of sound and fair marketable quality because of a
latent defect which appears later,
— it could not be sold to the end consumer because its final
consumption date was too close to the date of exportation.
If there is evidence that the product is no longer of sound and fair
marketable quality before completionof the customs formalities for
importation in a third country, it shall not be entitled to the differentiatedpart of the refund.
3. No refund shall be granted on products which exceed the
maximum levels of radioactivity permitted under Community legisla-
tion. The levels applicable to products, irrespective of their origin, shallbe those set out inArticle 3 of Coun cil Regulation(EEC) No 737/90(
1).
Article 22
1. No refund shall be granted on exports subject to an export levy or
other export charge fixed in advance or determined by tender.
2. Where, inthe case of a compoun d product, anexport levy or other
export charge is fixed in advance on the basis of one or more ingredients
of the product, no refund shall be granted on that ingredient or those
ingredients.
Article 23
No refund shall be granted on products which are sold or distributed on
board vessels and which are liable to be reintroduced subsequently into
the Community free of duty pursuant to Council Regulation (EEC) No918/83(
2).1999R0800 — EN — 24.04.1999 — 000.001 — 29
(1) OJ L 82, 29.3.1990, p. 1.
(2) OJ L 105, 23.4.1983, p. 1.
▼B
CHAPTER 2
Advancesonrefunds
Article 24
1. Onapplicationby the exporter, Member States shall pay the refun d
inadvan ce, infull or inpart, on ce the export declarationhas beenaccepted, on condition that a security equal to the advance, plus 10 %, islodged.
Member States may lay down the conditions covering applications for
an advance on part of the refund.
2. The amount to be paid in advance shall be calculated using the rate
of refund applying to the declared destination, adjusted, where
applicable, by the other amounts provided for in the Communityregulations.
3. Member States may choose not to apply paragraph 1 if the amount
to be paid does not exceed EUR 2 000.
Article 25
1. Where the amount paid in advance is higher than that actually
►
C2payable on the relevant export operation or an equivalent export
operation, ◄the competent authority shall initiate without delay the
procedure provided for inArticle 29 of Regulation(EEC) No 2220/85
with a view to repayment by the exporter of the difference between
those two sums, increased by 10 %.
Where, however, for reasons of force majeure :
— the proof to be furnished under this Regulation in order to qualify for
the refund cannot be produced,
or
— the product arrives at a destination other than that for which the
advance was calculated,
the additional 10 % shall not be recovered.2. Where the product does not arrive at the destination for which the
advance was calculated because of an irregularity committed by a thirdparty to the detriment ofthe exporter, and where he immediately informsthe competent authorities thereof on his own initiative and in writing,
and reimburses the refund paid in advance, the increase referred to in
paragraph 1 shall be limited to the interest payable for the period elapsedbetween receipt of the advance and its reimbursement, calculated inaccordance with the fourth subparagraph of Article 52(1).
This provision shall not apply where the competent authorities have
already notified the exporter of their intention to carry out a check or ifthe exporter has become aware in some other way of this intention.
3. The exportation, after reimportation under the returned-goods
system, of equivalent products falling within the same subheading of the
Combined Nomenclature shall be considered an equivalent exportationwhere the conditions laid down in Article 40(2)(a) and (b) of Regulation(EEC) No 3719/88 are fulfilled.
This provision shall apply only where the returned-goods system is used
inthe Member State inwhich the export declarationcoverin g theoriginal export is accepted.
CHAPTER 3
Prefinancingoftherefund
Article 26
1. Where the exporter states his intention to export products after
processing or storage and to apply for a refund in accordance withArticles 4 and 5 of Regulation (EEC) No 565/80, eligibility under thoseprovisions shall be conditional on the presentation to the customs1999R0800 — EN — 24.04.1999 — 000.001 — 30
▼B
authorities of a declaration, hereinafter referred to as the ‘payment
declaration’.
Member States may designate the payment declaration by another title.
2. Payment declarations shall include all particulars necessary for
determining the refund on the products to be exported, and in particular:
(a) for products:
— a description, simplified where appropriate, of the products in
accordance with the export refund nomenclature, together withthe refund nomenclature code and, where necessary to calculatethe refund, the composition of the products concerned or a
reference thereto,
—►
C2the net mass ◄of the products or, where applicable, the
quantity expressed in the unit of measurement to be used whencalculating the refund;
(b) the provisions of Regulation (EC) No 1222/94 shall apply to goods.
Furthermore, incases where basic products are to be processed, paymen t
declarations shall include:
— a descriptionof the basic products,
— the quantity of basic products,— the rate of yield or similar information.
3. Notwithstanding paragraph 2, a provisional description of the
goods to be obtained from the basic products may, where circumstancesso warrant and at the request of the exporter, be included in the payment
declaration. In such cases the exporter shall declare the definitive
description to the competent authorities once processing is completed.
4. The payment declaration shall also state the use or destination of
the products:
(a) where the exporter applies for payment of an amount equal to the
refund applicable for the use or destination for which the productsare intended;
(b) where the use or destination is necessary for determining the period
during which the products can remain under customs control forprocessing or under a customs warehousing or free-zone procedure.
5. The use or destination shall be indicated by:
— a specific use or a specific country of destination, or
— a group of countries of destination to which the same rate of refund
is applicable.
6. Inorder to en sure that physical checks canbe carried out onthe
products, payment declarations shall also include all particulars
necessary to identify the exact locations where the products are to be
processed or stored prior to export. Any change in the place of storage orprocessing shall either be notified by the exporter beforehand or dulyentered in registers kept for this purpose, as the competent authoritieschoose.
Article 27
1. At the time of acceptance of payment declarations, the products
shall be placed under customs control in accordance with Article 4(13)and (14) of Regulation (EEC) No 2913/92 until they leave the customsterritory of the Community or until they arrive at their destination.
2. The date of acceptance of payment declarations shall determine:
(a) the rate of refund applicable, where the refund is not fixed in
advance,
(b) any adjustments to be made to the rate of refund, where it is so fixed
inadvan ce,
(c) the operative event for the euro exchange rate, for the refund.1999R0800 — EN — 24.04.1999 — 000.001 — 31
▼B
Article 28
1. Inthe case of processed products or goods obtain ed from basic
products, the results of the scrutiny of the payment declaration and anyinspection of the basic products shall be used to determine the refund
with a view to payment of the advance.
2. Paragraph 1 shall not preclude any subsequent verification by the
competent authorities of the Member State concerned or any
consequences of such verification under the provisions in force.
3. Basic products shall make up all or part of processed products or
goods exported under these arrangements.
However, basic products stored inbulk may, where the competen t
authorities so authorise, be replaced wholly or partly by equivalent basicproducts falling within the same eight-digit subheading of the CombinedNomenclature, of the same commercial quality, having the sametechnical characteristics and meeting the requirements for the granting
of a refund provided that the equivalent basic products are placed under
customs control.
The competent authorities of the Member States shall grant such
authorisationon ly where they are satisfied that the whole operationisconducted in accordance with the following conditions:
— the exporter shall notify beforehand the competent customs office
with which the payment declaration was lodged of his intention to
apply to carry out such replacement and shall specify the precise
places of storage and processing involved,
— the exporter's stock records must be updated daily and permit
comprehensive monitoring, both administrative and physical, of the
total quantity of the basic products or processed products physically
present at these places and of their particular status. For the purposesof this Article, the status of the products shall meantheir situation ,whether they are in free circulation, under a customs procedure,under the prefinancing arrangements referred to in Article 26 or
under the export arrangements referred to in Articles 5 and 32,
— guarantees shall be provided that the commercial quality and
technical characteristics of the basic products will be effectively
monitored from the date of acceptance of the payment declaration
throughout the period referred to inArticle 34(1).
Where the equivalent basic products are stored in places for which
another customs office is responsible, the customs office with which thepayment declaration was lodged shall write to the competent customsoffice responsible for the place in which the equivalent products arelocated with all relevant information, in particular the quantity ofproducts processed, their commercial quality and technical character-
istics, and the processing operations(s) to be carried out.
4. The provisions of paragraph 3, regarding basic products, may also
be applied to intermediate products stored in bulk, replaced byequivalent intermediate products.
5. Replacement with equivalent products shall not be authorised in
the case of intervention products intended for export under the system ofcontrol provided for in Article 2 of Regulation (EEC) No 3002/92.
6. Basic products may remain under customs control with a view to
processing for six months from the date of acceptance of the paymentdeclaration.
However, where export takes place under cover of an export licence or
advance-fixing certificate, the time limit shall be equal to the unexpired
term of validity of the licence or certificate.
Where export takes place under cover of a licence or advance-fixing
certificate with anun expired term of validity of:
— less than three months, the time limit shall be three months,
— more than one year, the time limit shall be one year.1999R0800 — EN — 24.04.1999 — 000.001 — 32
▼B
Article 29
1. Where products under a customs-warehousing or free-zone
procedure are to be exported, the results of the scrutiny of the paymentdeclaration and any inspection of the products shall be used to determinethe refund.
2. Paragraph 1 shall not preclude any subsequent verification by the
competent authorities of the Member State concerned or anyconsequences of such verification under provisions in force.
3.►
C2mass◄-loss due to natural causes, occurring during
storage under a customs-warehousing or free-zone procedure, shall notresult inthe forfeiture of securities as provided for inArticle 35.Damage to products shall not be deemed a loss of ►
C2mass◄due to
natural causes.
4. Products under a customs warehousing or free-zone procedure may
undergo the following operations therein in accordance with theconditions laid down by the competent authorities:
(a) stocktaking;
(b) the affixing of marks, seals, labels or other similar distinguishing
signs to the products or goods or to their packaging, provided thatthis entails no risk of implying that the products originate elsewhere;
(c) altering the marks and numbers on packages or changing of labels,
provided that this entails no risk of implying that the products
originate elsewhere;
(d) packaging, unpacking, changing packaging or repairing packaging,
provided that this entails no risk of implying that the productsoriginate elsewhere;
(e) airing;
(f) chilling;
(g) freezing.
Any refund on products which have undergone operations as referred to
above shall be determined on the basis of the quantity, ►
C2nature◄,
and characteristics of the products at the date used to calculate therefund, in accordance with Article 27.
5. Products may remain under a customs-warehousing or free-zone
procedure for six months from the date of acceptance of the paymentdeclaration.
Article 30
1. Products placed under the customs warehousing procedure in the
Member State where the payment declaration is accepted may betransported to another Member State for storage under the customswarehousing procedure and shall be subject in particular to the
provisions of this Article.
In order to identify products on dispatch from one Member State to
another, the means of transport or the packages used for transport shall
be sealed inaccordan ce with Article 349 of Regulation(EEC) No 2454/
93.
2. Inthe cases referred to inparagraph 1, proof that the products have
left the customs territory of the Community or reached the destination
laid down shall be furnished by presentation of the T5 control copy.
(a) Box 104 of the control copy shall be completed with one of the
following entries under the heading ‘Other’:
— Prefinanciación de la restitución — Artículo 30 del Reglamento
(CE) n
o800/1999. Declaraciónde exportaciónque debe ser
presentada, a más tardar, el… (fecha límite establecida para elplazo contemplado en el apartado 5 del artículo 29),
— Forudbetaling af restitutionen — Artikel 30 i forordning (EF) nr.
800/1999. Udførselsangivelsen skal indgives senest den… (dato1999R0800 — EN — 24.04.1999 — 000.001 — 33
▼B
fastsat i overensstemmelse med den i artikel 29, stk. 5,
omhandlede frist),
— Vorfinanzierung der Erstattung — Artikel 30 der Verordnung
(EG) Nr. 800/1999. Die Ausfuhranmeldung ist bis spätestens…vorzulegen(durch die Frist gemäß Artikel 29 Absatz 5festgelegter Schlußtermin),
—Εκ των προτέρων πληρωµή της επιστροφής —κανονισµός
(ΕΚ) Αριθ. 800 /1999, άρθρο 30. Η δήλωση εξαγωγής πρέπει
να κατατεθεί το αργότερο µέχρι …(ηµεροµηνία λήξεως της
προθεσµίας που αναφέρεται στο άρθρο 29 παράγραφος 5)
— Prefinancing of the refund — Regulation (EC) No 800/1999,
Article 30. Export declarationto be lodged by… (deadlin e set by
the time limit referred to inArticle 29(5)),
— Préfinancement de la restitution — règlement (CE) n
o800/1999,
article 30. Déclarationd'exportationà déposer au plus tard le…
(date limite fixée par le délai visé à l'article 29, paragraphe 5),
— Prefinanziamento della restituzione — Regolamento (CE) n.
800/1999, articolo 30. Dichiarazione d'esportazione da presen-
tare entro il… (data limite fissata in base ai termini indicati al
paragrafo 5 dell'articolo 29),
— Voorfinanciering van de restitutie — Verordening (EG) nr. 800/
1999, artikel 30. Aangifte ten uitvoer moet uiterlijk worden
ingediend op… (uiterste datum vastgesteld op basis van de inartikel 29, lid 5 bedoelde termijn),
— Pré-financiamento da restituição — Regulamento (CE) n
o800/
1999, artigo 30o. Apresentação da declaração de exportação o
mais tardar em… (data-limite fixada pelo prazo referido no no5
do artigo 29o),
— Ennakolta maksettu tuki — asetuksen (EY) N:o 800/1999 30
artiklane, vienti-ilmoitus annettava viimeistään… (määräpäivävahvistetaan29 artiklan5 kohdassa main itunaikarajoituksenmukaisesti),
— Förfinansiering av exportbidrag - artikel 30 i förordning (EG) nr
800/1999. Exportdeklaration skall ges in senast den… (tidspunktfastställd enligt den i artikel 29.5 angivna tidsfristen).
(b) The supervising office of the warehouse of storage shall keep the T5
control copy and shall enter under the heading ‘Remarks’ in thesection headed ‘Control of use and/or destination’ on the back thefollowing entries:
— La fecha de aceptaciónde la declaraciónde exportación :…
— La fecha de salida del territorio aduanero o la de llegada al
destino correspondiente:…
— Datoen for antagelsen af udførselsangivelsen:…
— Datoen for udgangen af toldområdet eller ankomsten til
destinationen:…
— Zeitpunkt der Annahme der Ausfuhranmeldung:…
— Zeitpunkt des Verlassens des Zollgebiets oder des Erreichens der
Bestimmung:…
—την ηµεροµηνία αποδοχής της διασάφησης εξαγωγής: …
—την ηµεροµηνία εξόδου από το τελωνειακό έδαφος ή
αφίξεως στον προορισµό: …
— Date of acceptance of the export declaration:…
— Date of exit from the customs territory or arrival at destina-
tion:…
— La date d'acceptationde la déclarationd'exportation :…
— La date de sortie du territoire douanier ou de l'arrivée à
destination:…
— La data di accettazione della dichiarazione d'esportazione:…— La data di uscita dal territorio doganale o dell'arrivo a
destinazione:…
— De datum van aanvaarding van de aangifte ten uitvoer:…
— De datum waarop de productenof goederenhet douan egebied
hebben verlaten of ter bestemming zijn aangekomen:…1999R0800 — EN — 24.04.1999 — 000.001 — 34
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— Data de aceitação da declaração de exportação:…
— Data de saída do território aduaneiro ou da chegada ao
destino:…
— Vienti-ilmoituksen vastaanottopäivämäärä:…— Päivä, jona viety tullialueelta tai saapunut määräpaikkaan:…
— Mottagningsdag for exportdeklaration:…
— Utförseldag från tullområdet eller ankomstdag till destina-
tionen:…
(c) Where, ontheir removal from storage, the products cross the
territory of another Member State for the purpose of exportation orto reach the specified destination, the first customs office ofdestination shall act as customs office of departure and shall compile
or have compiled under its responsibility one or more new T5
control copies.
Box 104 of the new T5 control copy or copies shall be marked
accordingly. In addition, the number of the initial T5 control copyshall be entered in box 106, together with the name of the customsoffice issuing that copy and the date of issue.
Where the entry to be made in the section headed ‘Control of use
and/or destination’ on the initial T5 control copy is based on
information from control copies received by customs authorities of
other Member States or national documents received by othernational authorities, the customs office of destination referred to inthe first subparagraph shall mark under ‘Remark’ the number(s) ofthe relevant T5 control copies or national documents.
Where only part of the products covered by the T5 control copy
meets the conditions laid down, the customs office of destination
shall enter the quantity of products meeting those conditions in the
section headed ‘Control of use and/or destination’ on the controlcopy.
3. Incases as referred to inparagraph 1, boxes 37 an d 40 of the
export declarationshall be completed accordin gly. The date of
acceptance of the COM 7 declaration shall also be indicated in box 40.
Article 31
1. Advances on refunds shall only be paid at the specific request of
the exporter and by the Member State in which the payment declarationis accepted.
Refund applications shall be made:
(a) inwritin g; Member States may make provisionfor a special form to
that end; or
(b) by computer transmission in accordance with the rules laid down by
the competent authorities.
For the purposes of this paragraph, Article 199(2) and (3) and Articles
222, 223 and 224 of Regulation (EEC) No 2454/93 shall apply mutatis
mutandis.
2. The amount of the advance shall be calculated on the basis of the
rate applicable for any use or destination specified. In other cases, theamount calculated in accordance with Article 18(2) shall apply.
Article 32
1. Export declarations shall be lodged by the last day of the time
limits laid downinArticles 28(6) an d 29(5) inthe Member State inwhich the payment declaration is accepted or, where Article 30 applies,
inthe Member State of storage.
2. For the purposes of this Article, Belgium, and Luxembourg shall
rank as a single Member State for the application of Article 5 ofRegulation(EEC) No 565/80.1999R0800 — EN — 24.04.1999 — 000.001 — 35
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Article 33
1. A security equal to the amount calculated in accordance with
Article 31(2), plus 15 %, shall be lodged prior to acceptance of thepayment declaration.
2. Member States may allow securities as provided for inparagraph 1
to be lodged after the payment declaration is accepted, provided that
national provisions:
— require the exporter to lodge the security within30 days of such
acceptance and before the advance is paid,
— ensure payment of an amount equal to the increase referred to in
paragraph l where the security is not lodged within the time limit,
except incases of force majeure ; however, further time may be
allowed if the exporter has taken all necessary precautions.
Article 34
1. Within60 days of the day onwhich an y procedure as provided for
inArticle 4 or 5 of Regulation(EEC) No 565/80 ceases to apply to theproducts, they shall:
— leave the customs territory of the Community in their unaltered state,
or
— inthe cases referred to inArticle 36(1), of this Regulation , arrive at
their destination in their unaltered state.
2. Articles 7(3) and (4), 9 and 10 shall apply in cases covered by
paragraph 1.
Article 35
1. Where proof of entitlement to a refund is provided in respect of
products eligible under this chapter, the advance and the sum payableshall be set off against each other. Where the sum due on the quantity
exported is higher than that paid in advance, the difference shall be paid
to the person concerned.
Where the sum due onthe quan tity exported is lower thanthat paid in
advance, and in particular where paragraph 2 applies, the competent
authority shall initiate without delay the procedure provided for in
Article 29 of Regulation(EEC) No2220/85 with a view to repaymen t bythe operator of the difference between those two sums, increased by15 %.
2. By way of derogationfrom Article 50 an d without prejudice to the
second subparagraph of paragraph 1 of this Article, where one or moreof the time limits laid downinthis Regulationhave n ot beenobservedthe refun d payable onthe exports inquestionshall, except incases offorce majeure , be adjusted as follows:
— it shall first be reduced by 15 % where one or more of the time limits
laid downinArticles 15(1), 28(6), 29(5) an d 34(1) are exceeded; this
reduced refund shall be reduced by 2 % for each day by which the
time limits laid downinArticles 15(1), 28(6) an d 29(5) are exceededand by 5 % for each day by which the time limit laid down in Article34(1) is exceeded,
— where the documents referred to in Article 49(2) are presented within
six months of the time limit laid down, the refund adjusted where
applicable in accordance with the first indent, shall be reduced by anamount equal to 15 % of the refund which would have been paid hadall the time limits beenobserved.
Article 50(4) and (6) shall apply mutatis mutandis .
3. Where, for reasons of force majeure , sum due is lower thanthe
sum paid in advance, the 15 % increase shall not apply.
4. Where the product does not arrive at the destination for which the
advance was calculated because of an irregularity committed by a thirdparty to the detriment ofthe exporter, and where he immediately informsthe competent authorities thereof on his own initiative and in writing,1999R0800 — EN — 24.04.1999 — 000.001 — 36
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and reimburses the refund paid in advance, the increase referred to in
paragraph 1 shall be limited to the interest payable for the period elapsedbetween receipt of the advance and its reimbursement, calculated in
accordance with the fourth subparagraph of Article 52(1).
This provision shall not apply where the competent authorities have
already notified the exporter of their intention to carry out a check or if
the exporter has become aware in some other way of this intention.
TITLE III
OTHERTYPESOFEXPORTANDSPECIALCASES
CHAPTER 1
DestinationstreatedasexportsfromtheCommunity,andvictualling
Article 36
1. For the purposes of this Regulation, the following shall be treated
as exports from the customs territory of the Community:
(a) supplies within the Community for victualling to:
— seagoing vessels,
— aircraft on international flights, including intra-Community
flights;
(b) supplies to international organisations established in the Commu-
nity;
(c) supplies to armed forces stationed in the territory of a Member State,
but not serving under its command.
2. Paragraph 1 shall apply only where imports of products of the
same type from third countries and intended for such uses are exempt
from import duties inthe Member State inquestion .
3. Deliveries of products to warehouses situated withinthe Commu-
nity and belonging to international organisations specialising in
humanitarian aid with a view to food-aid operations in third countries
shall rank as exports from the customs territory of the Community.
Authorisationto apply the first subparagraph shall be gran ted by the
competent authorities of the Member State of storage, who shall
determine the customs status of the warehouse and shall take themeasures necessary to ensure that the products concerned reach theirdestination.
4. The provisionsof Article 5 shall apply to deliveries covered by this
Article.
Article 37
1. Inthe case of the supplies referred to inArticles 36 an d 44,
Member States may, notwithstanding Article 5, authorise the following
procedure to be followed for payment of refunds. Exporters authorised
to follow this procedure may not at the same time follow the normalprocedure inrespect of the same products.
Authorisationmay be restricted to certainplaces of loadin g inthe
Member State of export. Authorisationmay cover loadin g inotherMember States, inwhich case Article 8 shall apply.
2. For products loaded each month as provided for in this Article, the
last day of the month shall be used to determine the rate of refundapplicable and, where the refund is fixed in advance, any adjustmentsthereto.
In the case of Member States not participating in economic and
monetary union, the last day of the month shall also be used todetermine the euro exchange rate into national currency applicable to theamount of the refunds.1999R0800 — EN — 24.04.1999 — 000.001 — 37
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3. Where the refund isfixed in advance or determined by invitation to
tender, the licence must be valid on the last day of the month.
4. Exporters must keep a register containing the following informa-
tion:
(a) the particulars needed to identify the products in accordance with
Article 5(4);
(b) the name or registration number of the vessels(s) or aircraft onto
which the products are loaded;
(c) the date of loading.
The particulars referred to inthe first subparagraph shall be en tered in
the register not later than the first working day following that of loading.
However, where loading is carried out in another Member State, theabovementioned particulars shall be entered in the register not later thanthe first working day following that on which the exporter must havebeenn otified that the products have beenloaded.
Exporters shall also cooperate inan y checks which Member States may
deem necessary and shall keep the registers for at least three years fromthe end of the current calendar year.
5. Member States may decide that registers may be replaced by the
documents used for deliveries, on which the customs authorities havecertified the date of loading.
6. Paragraphs 2 to 5 shall apply mutatis mutandis to deliveries as
referred to inArticle 36(1)(b) an d (c).
Article 38
1. For the purposes of Article 36(1)(a), products intended for
consumption on board aircraft or passenger vessels, including ferry-boats, and prepared before loading shall be deemed to have beenprepared onboard such craft.
2. This Article shall apply only on condition that, prior to their
preparation, the exporter furnishes sufficient evidence of the quantity,►
C2nature◄and characteristics of the basic products in respect of
which the refund is claimed.
3. The victualling warehouse arrangements provided for in Article 40
may apply to prepared products as referred to inparagraphs l an d 2.
Article 39
1. Refunds shall not be paid unless the products for which the export
declarations have been accepted have arrived at a destination covered byArticle 36 in the unaltered state within 60 days of such acceptance.
2. Article 7(3) and (4) shall apply in the cases provided for in
paragraph 1.
3. If, before they arrive at a destination covered by Article 36, a
product covered by anexport declarationwhich has beenacceptedcrosses Community territory other than that of the Member State inwhose territory such acceptance took place, proof that the product has
arrived at the specified destination shall be furnished by means of the T5
control copy.
Boxes 33, 103, 104 and, where appropriate, 105 of the ►
C2T5 control
copy shall be completed. ◄Box 104 shall be endorsed accordingly.
4. Form 302, which accompanies products delivered to the armed
forces under Article 36(1)(c), shall rank as the T5 control copy referred
to inparagraph 3, provided that the receipt of the products is certified onthe form by the competent military authorities.
Article 40
1. Member States may pay exporters the refund in advance under the
special conditions set out below where evidence is furnished that the1999R0800 — EN — 24.04.1999 — 000.001 — 38
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products have beenplaced, within30 days of acceptan ce of the export
declarationan d except incases of forcemajeure , inpremises subject to
customs control with a view to victualling within the Community of:
— seagoing vessels,
or
— aircraft on international flights, including intra-Community flights,
or
— drilling or extraction rigs as referred to in Article 44.
Premises subject to customs control, hereinafter referred to as
‘victualling warehouses’, and warehousekeepers shall be speciallyapproved for the purposes of this Article.
2. Member States onwhose territory victuallin g warehouses are
located shall grant approval only to warehousekeepers and victuallingwarehouses offering the necessary guarantees. Approval may bewithdrawn.
Approval shall be granted only to warehousekeepers who undertake in
writing:
(a) to place the products in the unaltered state or frozen and/or after
packaging for victualling within the Community on board:
— seagoing vessels,
or
— aircraft on international flights, including intra-Community
flights,
or
— drilling or extraction rigs as referred to in Article 44;
(b) to keep a register enabling the competent authorities to carry out any
checks necessary and stating in particular:
— the date of entry into the victualling warehouse,
— the serial numbers of the customs documents accompanying the
products ►
C2and◄the particulars of the customs office
concerned,
— the information required to identify the products pursuant to
Article 5(4),
— the date onwhich the products leave the victuallin g warehouse,
— the registration numbers and names (if any) of the vessels or
aircraft onto which the products are loaded or the name of anywarehouse to which they are transferred,
— the date onwhich they are placed onboard;
(c) to keep the register for at least three years from the end of the
current calendar year;
(d) to cooperate in any checks, and in particular periodical checks,
which the competent authorities consider appropriate to verify
compliance with this paragraph;
(e) to pay any sums claimed by way of reimbursement of the refund
where Article 42 is applied:
3. Amounts paid to exporters pursuant to paragraph 1 shall be entered
as payments in the accounts of the body making the advance.
Article 41
1. Where anexport declarationis accepted inthe Member State in
which the victualling warehouse is located, the competent customs
authorities shall, on the entry of the goods into the victualling
warehouse, endorse the national document used to obtain advancepayment of the refund with a statement to the effect that the productscomply with Article 40.
2. Where export declarations are accepted in Member States other
thanthat inwhich the victuallin g warehouse is located, proof that theproducts have been placed in a victualling warehouse shall be furnishedby means of the T5 control copy.1999R0800 — EN — 24.04.1999 — 000.001 — 39
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Boxes 33, 103, 104 and, where appropriate, 105 of the ►C2T5 control
copy shall be completed. ◄Box 104 of the T5 control copy shall be
completed with one of the following entries under the heading ‘Other’:
— Depositado con entrega obligatoria para el abastecimiento —
Aplicacióndel artículo 40 del Reglamen to (CE) no800/1999,
— Anbringelse på oplag med obligatorisk levering til proviantering —
anvendelse af artikel 40 i forordning (EF) nr. 800/1999,
— Einlagerung ins Vorratslager mit Lieferpflicht zur Bevorratung —
Artikel 40 der Verordnung (EG) Nr. 800/1999,
—Εναποθήκευση µε υποχρεωτική παράδοση για τον ανεφο-
διασµό—εφαρµογή του άρθρου 40 του κανονισµού ΕΚ Αριθ.
800/1999
— Compulsory entry into warehouse for delivery for victualling —
Article 40 of Regulation(EC) No 800/1999,
— Mise en entrepôt avec livraison obligatoire pour l'avitaillement —
applicationde l'article 40 du règlemen t (CE) no800/1999,
— Deposito con consegna obbligatoria per l'approvvigionamento —
applicazione dell'articolo 40 del regolamento (CE) n. 800/1999,
— Opslag in depot onder verplichting van levering voor de bevoor-
rading van zeeschepen of luchtvaartuigen — toepassing van artikel
40 van Verordening (EG) nr. 800/1999,
— Colocado em entreposto com destino obrigatório para abastecimento
— aplicação do artigo 40odo Regulamento (CE) no800/1999,
— Siirto varastoon sekä pakollinen toimittaminen muonitustarkoituksiin
— asetuksen (EY) N:o 40 artiklan soveltaminen,
— Placering i lager med skyldighet at leverera för proviantering -
artikel 40 i förordning (EG) nr 800/1999.
The competent customs office of the Member State of destination shall
endorse the control copy with a statement to the effect that the products
have beenplaced inthe warehouse after checkin g that the products havebeenen tered inthe register provided for inArticle 40(2).
Article 42
1. Where a product placed in a victualling warehouse is found not to
have arrived at, or not to be in a condition to be sent to, the destination
specified, the warehousekeeper shall pay a fixed sum to the competent
authority inthe Member State of storage.
2. The fixed sum referred to inparagraph 1 shall be calculated as
follows:
(a) the total import duties applicable to aniden tical product onrelease
for free circulationinthe Member State of storage shall be
determined;
(b) the amount obtained pursuant to (a) shall then be increased by 20 %.
The rate to be used to calculate the import duties shall be:
— that applyin g onthe day onwhich the product arrived at a destin ation
other than that specified or the day from which it was no longer in acondition to be sent to the specified destination,
or
— where that day cannot be determined, the rate applying on the day on
which it was found that the compulsory destination was not
observed.
3. Where the warehousekeeper canshow that the amoun t paid in
advance on the product in question is lower than the fixed sumcalculated pursuant to paragraph 2, he shall pay that amount only, plus
20 %.
However, where the amount is paid in advance in another Member State,
it shall be increased by 40 %. In such cases, as far as the Member Statesof storage which do not belong to the European Monetary Union areconcerned, the amount shall be converted into the national currency ofthe Member State of storage using the euro exchange rate prevailing on1999R0800 — EN — 24.04.1999 — 000.001 — 40
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the day used to calculate the duties referred to inpoin t (a) of paragraph
2.
4. The payment provided for in this Article shall not cover losses
occurring during storage in a victualling warehouse due to natural
decrease or to packaging.
Article 43
1. At least once every 12 months the competent authorities of the
Member States inwhich victuallin g warehouses are located shallconduct a physical check of the quantity of products stored therein.
However, if the entry of products into, and their removal from, the
victualling warehouses are subject to permanent physical checks by the
customs authorities, the competent authorities may confine verificationto documentary checks of products stored.
2. The competent authorities of the Member States of storage may
authorise the transfer of the products to another victualling warehouse.
In such cases, the particulars of the second victualling warehouse shall
be entered in the register of the first. The second victualling warehouse
and warehousekeeper shall also be specially approved for the purposesof the victualling warehouse procedure.
Once the products have been placed under supervision in the second
victualling warehouse, the second warehousekeeper shall be liable for
any sums payable pursuant to Article 42.
3. Where the second victualling warehouse is not located in the same
Member State as the first, proof that the products have beenplaced inthe second warehouse shall be furnished by means of the original of theT5 control copy, which shall bear one of the entries set out in Article41(2).
The competent customs office of the Member State of destination shall
endorse the T5 control copy with a statement to the effect that theproducts have entered the warehouse after checking that they are enteredinthe register provided for inArticle 40(2).
4. Where the products are removed from the victualling warehouse
and placed on board craft in a Member State other than the Member
State of storage, proof that they have beenso placed shall be furn ished
inaccordan ce with Article 39(3).
5. Proof of placing under supervision in another victualling ware-
house, proof of delivery on board a craft in the Community and proof ofdelivery as referred to in Articles 44 and 45(3)(a) shall be furnished,except incases of force majeure , within12 mon ths of the date of
removal of the products from the victualling warehouse, Article 49(3),
(4) and (5) applying mutatis mutandis .
CHAPTER 2
Specialcases
Article 44
1. Deliveries of catering supplies:
(a) to drilling or extraction rigs, including ancillary facilities providing
support services for such operations, located within the European
continental shelf or the continental shelf of the non-European part of
the Community but outside a three-mile zone from the base lineused to determine a Member State's territorial sea;
and
(b) on the high seas, to naval and auxiliary vessels flying the flag of a
Member State;
shall, for the purpose of establishing the rate of refund payable, rank as
deliveries of supplies within the meaning of Article 36(1)(a).1999R0800 — EN — 24.04.1999 — 000.001 — 41
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‘Catering supplies’ means products intended solely for consumption on
board.
2. Paragraph 1 shall apply only where the rate ofrefund ishigher than
the lowest rate.
Member States may apply these provisions to all deliveries of catering
supplies, provided that:
(a) a certificate of delivery onboard is furn ished;
and
(b) inthe case of rigs:
— the delivery takes place under supply operations recognised as
normal by the competent authorities of the Member State from
which shipment to the rig takes place. In this connection, the
ports or places of loading, the type of vessel — where supply isby sea — and the type of packaging and containers shall, exceptincases offorce majeure , be those normally used,
— the supply vessel or helicopter is operated by a natural or legal
personwho keeps records inthe Commun ity which are availablefor consultation and which provide sufficient details of thevoyage or flight.
3. Certificates of delivery onboard as provided for inpoin t (a) of
paragraph 2 shall give full details of the products and the name and/or
other details identifying the rig or naval or auxiliary vessel to which they
were delivered and the date of delivery. Member States may requirefurther information to be given.
Such certificates shall be signed:
(a) inthe case of rigs: by a personwhom the operators of the rig
consider responsible for catering supplies. The competent authoritiesshall take the measures necessary to ensure that the transactions aregenuine. Member States shall notify the Commission of the
measures taken;
(b) in the case of naval or auxiliary vessels: by the naval authorities.
By way of derogationfrom paragraph 2, inthe case of supplies to rigs
Member States may release exporters from the obligationto presen tcertificates of delivery onboard inthe case of deliveries:
— qualifying for a refund not exceeding EUR 3 000 per export,
— providing adequate guarantees to the satisfaction of the Member
State regarding the arrival at destination of the products, and
— where the transport document and proof of payment are presented.
4. The competent authorities of the Member State granting the refund
shall carry out checks of quantities declared as delivered to rigs byverifying the records of the exporter and of the operator of the supplyvessel or helicopter. They shall also ensure that the quantities of suppliesfor victualling delivered pursuant to this Article do not exceed the
requirements of the crew.
For the purposes of the first subparagraph, the assistance of the
competent authorities of other Member States may, where necessary, berequested.
5. Where Article 8 applies to deliveries to a rig, one of the following
shall be entered under ‘Other’ in box 104 of the T5 control copy:
— Suministro para el abastecimiento de las plataformas — Reglamento
(CE) n
o800/1999,
— Proviant til platforme — forordning (EF) nr. 800/1999,— Bevorratungslieferung für Plattformen — Verordnung (EG) Nr. 800/
1999,
—Προµήθειες τροφοδοσίας για εξέδρες —κανονισµός (ΕΚ)
Αριθ. 800 /1999,
— Catering supplies for rigs — Regulation (EC) No 800/1999,
— Livraison pour l'avitaillement des plates-formes — règlement (CE)
n
o800/1999,1999R0800 — EN — 24.04.1999 — 000.001 — 42
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— Provviste di bordo per piattaforma — Regolamento (CE) n. 800/
1999,
— Leverantie van boordproviand aan platform — Verordening (EG) nr.
800/1999,
— Fornecimentos para abastecimento de plataformas — Regulamento
(CE) no800/1999,
— Muonitustoimitukset lautoille — asetus (EY) N:o 800/1999,— Proviant till plattformar — förordning (EG) nr 800/1999.
6. Where Article 40 is applied, the warehousekeeper shall undertake
to record details of the rig to which each consignment is sent, the name/number of the supply vessel/helicopter and the date of delivery on board,inthe register provided for inpoin t (b) of Article 40(2). Certificates ofdelivery onboard as provided for inpoin t (a) of paragraph 3 of this
Article shall be deemed to form part of such registers.
7. Member States shall arrange for a record to be kept of the
quantities of products, broken down by sector, delivered to rigs andqualifying under this Article.
Article 45
1. With a view to determining the level of refund to be granted,
supplies for victualling outside the Community shall be regarded assupplies under point (a) of Article 36(1).
2. Where the rate of refund varies according to destination, paragraph
1 shall apply on condition that proof is furnished that the productsactually placed onboard are the same as these leavin g the customs
territory of the Community to that end.
3. The proof referred to inparagraph 2 shall be provided inthe
following manner:
(a) Proof of direct delivery on board for victualling shall be furnished
by a customs document or a document countersigned by the customsauthorities of the third country of delivery on board; such documentsmay be drawn up in accordance with the model set out in Annex III.
They must be completed in one or more official languages of the
Community and a language used in the third country concerned.
‘Direct delivery’ means the delivery of a container or an undivided
consignment of products placed on board a vessel.
(b) Where the exported products do not constitute a direct delivery and
are placed under customs supervision in the third country ofdestination before delivery on board for victualling, proof of suchdelivery on board shall be furnished by the following documents:
— a customs document or a document countersigned by the
customs authorities of the third country certifying that thecontents of a container or an undivided consignment of productshas been placed in a victualling warehouse and that the productsmaking up the latter are to be used solely for victualling; such
documents may be drawn up in accordance with the model set
out in Annex III, and
— a customs document or a document countersigned by the
customs authorities of the third country of delivery on boardcertifying that all the products in a container or an undividedconsignment have definitively left the victualling warehouse andbeen delivered on board and specifying the number of partialdeliveries; such documents may be drawn up in accordance with
the model set out in Annex III.
(c) Where the documents referred to in (a) and the second indent of (b)
cannot be produced, the Member State may accept evidence in theform of an acceptance certificate signed by the master or another
duty officer and bearing the vessel's stamp.
Where the documents referred to in the second indent of (b) cannot
be produced, the Member State may accept evidence in the form ofan acceptance certificate signed by an airline employee and bearingthe airline's stamp.1999R0800 — EN — 24.04.1999 — 000.001 — 43
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(d) Documents as referred to in (a) and the second indent of (b) shall not
be accepted by Member States unless they provide full details of theproducts delivered on board and state the date of delivery and the
registration number and name (if any) of the vessel(s) or aircraft. To
ascertain whether the quantities of supplies delivered for victuallingcorrespond to the normal requirements of the crew and passengers ofthe vessel or aircraft inquestion , Member States may requireadditional information or documents to be provided.
4. In all cases, a copy or photocopy of the transport document and the
document providing evidence of payment for the supplies for victuallingmust be presented in support of applications for payment.
5. Products placed under the arrangements referred to in Article 40
may not be used for deliveries in accordance with point (b) of paragraph
3.
6. Article 17 shall apply mutatis mutandis .
7. Article 37 shall not apply to cases covered by this Article.
Article 46
1. By way of derogationfrom Article 161(3) of Regulation(EEC) No
2913/92, agricultural products consigned to ►
C2the Island of
Heligoland ◄shall be deemed to be exported for the purposes of the
provisions on the payment of refunds.
2. Products consigned to San Marino shall not be deemed to be
exported for the purposes of the provisions on the payment of refunds.
Article 47
1. Refunds may not be granted on products re-exported pursuant to
Article 883 of Regulation(EEC) No 2454/93 except where application sfor repayment or remission of the import duties are subsequently
rejected and where the other conditions on the granting of refunds are
fulfilled.
2. Where products are re-exported under the procedure referred to in
paragraph 1, a reference to that procedure shall be made on documentsas referred to inArticle 5(4).
Article 48
In the case of exports consigned to:
— armed forces stationed in a third country, under the command of a
Member State or of an international organisation of which at least
one Member State is a member,
— international organisations established in a third country, of which at
least one Member State is a member,
— diplomatic bodies established ina third coun try,
in respect of which the exporter cannot furnish the proof provided for in
Article 16(1) or (2), the products shall be deemed to have beenimported
into the third country where such armed forces are stationed or suchinternational organisations or diplomatic bodies are established, uponpresentation of proof of payment for the products, and an acknowl-edgment of delivery issued by the armed forces, internationalorganisation or diplomatic body in the third country in question.1999R0800 — EN — 24.04.1999 — 000.001 — 44
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TITLE IV
PROCEDUREFORPAYMENTOFREFUNDS
CHAPTER 1
General
Article 49
1. Refunds shall be paid only on a specific application by the exporter
and by the Member State in whose territory the export declaration isaccepted.
Refund applications shall be made:
(a) inwritin g, for which purpose Member States may lay downa special
form; or
(b) by computer transmission, in accordance with rules to be laid down
by the competent authorities.
For the purposes of this paragraph, Articles 199(2) and (3), 222, 223 and
224 of Regulation(EEC) No 2454/93 shall apply mutatis mutandis .
2. Except incases of force majeure , the documents relating to
payment of the refund or release of the security must be submittedwithin12 mon ths of the date onwhich the export declarationisaccepted.
Where the export licence used for the export transaction granting
entitlement to payment of the refund is issued by a Member State otherthan the Member State of exportation, the documents relating topayment of the refund shall contain a photocopy of both sides of thatlicence, duly annotated.
3. Where the T5 control copy or, where appropriate, the national
document proving exit from the customs territory of the Community isnot returned to the office of departure or the central body within three
months of issue owing to circumstances beyond the control of the
exporter, the latter may submit to the competent agency a reasonedrequest that other documents be deemed equivalent.
The documents to be submitted in support of such requests shall include
the following:
(a) where the control copy or the national document has been issued by
way of proof that the products have left the customs territory of theCommunity:
— a copy or photocopy of the transport document,
and
— a document which shows that the product has been presented at a
customs office in a third country or one or more of thedocuments referred to in Article 16(1), (2) and (4).
The requirement covering the documents referred to in the second
indent may be waived in the case of exports on which the refunddoes not exceed EUR 1 200; in such cases, however, the exporter
shall submit proof of payment.
In the case of exports to third countries which are signatories to the
Convention on a Common Transit Procedure, return copy 5 of thecommon transit document, duly stamped by such countries, aphotocopy thereof certified as a true copy or a notification from thecustoms office of departure shall count as supporting documents;
(b) where Articles 36, 40 or 44 apply, confirmation by the customs
office responsible for checking the destination in question that the
conditions for endorsement of the relevant T5 control copy by thesaid office have beenfulfilled; or
(c) where Article 36(1)(a) or 40 applies, the acceptance certificate
provided for in Article 45(3)(c) and a document proving payment forthe supplies for victualling.1999R0800 — EN — 24.04.1999 — 000.001 — 45
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For the purposes of this paragraph, a certificate from the customs office
of exit to the effect that the T5 control copy has been duly presented andstating the serial number and the office of issue of the control copy and
the date onwhich the product left the customs territory of the
Community shall be equivalent to the T5 control copy.
Paragraph 4 shall apply as regards the presentation of equivalent proof.
4. Where, despite having acted with all due diligence, the exporter
has been unable to obtain and forward the documents required underArticle 16 withinthe time limit laid downinparagraph 2, he may begranted, on his application, further time in which to present them.
5. Applications for other documents to be deemed equivalent
pursuant to paragraph 3, whether or not accompanied by supportingdocuments, and applications for further time as provided for inparagraph 4 shall be submitted withinthe time limit laid downinparagraph 2. However, if those applications are submitted within six
months following this time-limit, the provisions of the first subparagraph
of Article 50(2) shall apply.
6. Where Article 37 is applied, applications for payment of the refund
must be submitted, except incases of force majeure , withinthe 12
months following the month of delivery on board; however, authorisa-
tions as provided for in Article 37(1) may require exporters to lodgeapplications for payment within shorter time limits.
7. The competent authorities of the Member States may require
translations of all documents relating to applications for payment of
refunds into the official language or one of the official languages of theMember State concerned.
8. Payments as referred to in paragraph 1 shall be made by the
competent authorities within three months of the day on which they are
in possession of all documents and information required to settle theclaim, except inthe followin g cases:
(a)force majeure ;
or
(b) where a special administrative inquiry into entitlement to the refund
has been opened. In such cases, payment shall only be made after
entitlement to the refund has been recognised;
or
(c) for the application of the compensation provided for in the second
subparagraph of Article 52(2).
9. Refunds may not be granted where the amount is less than or equal
to EUR 60 per export declaration.
Article 50
1. In circumstances where all requirements laid down by Community
rules for showing entitlement to a refund other than compliance with oneof the time limits laid downinArticles 7(1), 15(1) an d 40(1) have beenmet, the following rules shall apply:
(a) the refund shall first be reduced by 15 %;
(b) the remainder of the refund, hereinafter referred to as the ‘reduced
refund’, shall be further reduced as follows:
(i) 2 % of the reduced refund shall be lost for each day by which
the time limit laid downinArticle 15(1) is exceeded;
(ii) 5 % of the reduced refund shall be lost for each day by which
the time limit laid downinArticle 7(1) is exceeded; or
(iii) 10 % of the reduced refund shall be lost for each day by which
the time limit laid downinArticle 40(1) is exceeded.
2. Where proof that all the requirements laid down by Community
regulations have been fulfilled is provided within six months of expiryof the time limits laid down in Article 49(2) and (4), the refund paid1999R0800 — EN — 24.04.1999 — 000.001 — 46
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shall be 85 % of the sum that would have beenpaid had all the
requirements been fulfilled.
Where proof that all the requirements laid down by Community
regulations have been fulfilled is provided within six months of expiryof the time limits laid downinArticle 49(2) an d (4) but the time limits
laid downinArticles 7(1), 15(1) or 40(1) are exceeded, the refun d paid
shall be equal to the refund reduced in accordance with paragraph 1, less15 % of the sum that would have beenpaid had all the time limits beenmet.
3. Where a refund has been paid in advance in accordance with
Article 24 and one or more of the time limits laid down in Articles 7(1)and 15(1) have not been met, the part of the security forfeited shall beequal to:
— the reductioncalculated pursuan t to paragraph 1,
— plus 10 %.
The balance of the security shall be released.
Where a refund has been paid in advance in accordance with Article 24
and proof that all the requirements laid down by Community regulationshave been fulfilled is furnished within six months of expiry of the time
limits laid down in Article 49(2) and (4), the amount to be reimbursed
shall be equal to 85 % of the security.
Where, incases covered by the third subparagraph, on e or more of the
time limits laid down in Articles 7(1) and 15(1) have in addition not
beenmet, the amoun t to be reimbursed shall be equal to:
— the amount reimbursed pursuant to the third subparagraph,
— less the part of the security forfeited pursuant to the first
subparagraph.
4. The total refund lost may not exceed the full refund that would
have beenpaid had all the requiremen ts beenfulfilled.
5. For the purposes of this Article, failure to meet the time limit laid
downinArticle 39(1) shall ran k as failure to meet the time limit laiddowninArticle 7(1).
6. Where Article 4(2) and/or Article 18(3) and/or Article 51 apply:
— the reductions provided for in this Article shall be calculated on the
basis of the refund payable pursuant to Article 4(2) and/or Article18(3) and/or Article 51,
— refunds lost pursuant to this Article shall not exceed those payable
pursuant to Article 4(2) and/or Article 18(3) and/or Article 51.
CHAPTER 2
Penalties andrecovery ofamountsover-paid
Article 51
1. Where it is found that an exporter with a view to the grant of an
export refund has applied for a refund exceeding that applicable, the
refund due for the relevant exportation shall be that applicable to the
products actually exported, reduced by:
(a) half the difference between the refund applied for and that
applicable to the actual export;
(b) twice the difference between the refund applied for and that
applicable where the exporter intentionally provides false informa-tion.
2. The refund applied for shall be deemed to be the amount calculated
from the information provided pursuant to Articles 5 or 26(2). Where therefund varies according to destination, the differentiated part of therefund applied for shall be calculated using the particulars of quantity,weight, and destination provided pursuant to Article 49.1999R0800 — EN — 24.04.1999 — 000.001 — 47
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3. The penalty provided for in point (a) of paragraph 1 shall not
apply:
(a) incases of force majeure ,
(b) in exceptional cases where the exporter, on his own initiative,
immediately after becoming aware that the refund applied for isexcessive, notifies the competent authority thereof in writing, unlessthe competent authority has informed the exporter that it intends toexamine the request or the exporter has otherwise become aware of
this intention, or the competent authority has already established that
the refund requested was incorrect;
(c) in cases of obvious error as to the refund applied for, recognised by
the competent authorities;
(d) incases where the refun d sought is inaccordan ce with Regulation
(EC) No 1222/94, and in particular Article 3(2) thereof, and iscalculated onthe basis of the average quan tities used over aspecified period;
(e) incases of weight adjustmen t inso far as the differen ce inweight is
due to a difference in the weighing method applied.
4. Where the reduction provided for in points (a) and (b) of paragraph
1 results in a negative amount, the exporter shall pay that negativeamount.
5. Where the competent authorities establish that the refund applied
for is incorrect and that export has not taken place and consequently therefund cannot be reduced, the exporter shall pay the penalty under point(a) or (b) of paragraph 1 which would apply if the export had takenplace. Where the rate of refund varies according to destination, the
lowest positive rate or, if higher, the rate resulting from the indications
as to the destination pursuant to Article 24(2) or 26(4) shall be used tocalculate the refund applied for and the refund applicable, except wherea compulsory destination is stipulated.
6. Payment under paragraphs 4 and 5 shall be made within 30 days of
receipt of the application for payment. Where that time limit is not met,the exporter shall pay interest at the rate referred to in Article 52(1) onthe period commencing 30 days from the date of receipt of the paymentdemand and ending on the day preceding that of payment of the amount
demanded.
7. The penalties shall not apply simply where the refund applied for
is higher than the refund applicable pursuant to Articles 4(2), 18(3),35(2) and/or 50.
8. Penalties shall apply without prejudice to additional penalties laid
down at national level.
9. Member States may waive the impositionof pen alties of EUR 60
or less per export declaration.
10. Where the product indicated on the export declaration or payment
declaration is not covered by the licence, no refund shall be due and
paragraph 1 shall not apply.
11. Where the refund has been fixed in advance, the calculation of
the penalty shall be based on the refund rates valid on the day on whichthe licence application is lodged and without taking account of the loss
of refund pursuant to Article 4(1) or the reduction of the refund pursuant
to Article 4(2) or Article 18(3). Where necessary, those rates shall beadjusted on the day of acceptance of the export declaration or paymentdeclaration.
Article 52
1. Without prejudice to the obligation to pay the negative amount
pursuant to Article 51(4), the beneficiary shall reimburse refunds undulyreceived, which includes any penalty applicable pursuant to Article1999R0800 — EN — 24.04.1999 — 000.001 — 48
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51(1) and interest calculated on the time elapsing between payment and
reimbursement. However,
(a) where reimbursement is covered by an unreleased security, seizure
of that security inaccordan ce with Article 25(1) or 35(1) shall
constitute recovery of the amounts due;
(b) where the security has beenreleased, the ben eficiary shall pay that
part of the security which would have beenforfeited, plus in terestcalculated from the date of release to the day preceding that ofpayment.
Payment shall be made within 30 days of receipt of the demand for
payment.
Where beneficiaries are asked to reimburse funds, for the purposes of
calculating interest the Member State may consider payment to be made
on the 20th day following the date of the request for reimbursement.
The rate of interest applicable shall be calculated in accordance with
national law; it may not, however, be lower than the rate applicable for
the recovery of amounts under national provisions.
Where payment is made unduly as a result of an error by the competent
authorities, no interest or at most an amount corresponding to the profitrealised unduly, to be determined by the Member State, shall becollected.
Where the refund is paid to an assignee, he and the exporter shall be
jointly and severally liable for reimbursement of amounts over-paid,securities unduly released and interest relating to the exports concerned.
The assignee's liability shall, however, be limited to the amount paid to
him, plus interest.
2. Amounts recovered, amounts pursuant to Articles 51 (4) and (5)
and interest collected shall be paid to the paying agencies, which shalldeduct the amounts concerned from European Agricultural Guidanceand Guarantee Fund (EAGGF) expenditure, without prejudice to Article7 of Council Regulation (EEC) No 595/91(
1).
Where the time limit for payment is not met, Member States may decide
that, in place of reimbursement, any amounts over-paid, securities
unduly released and compensatory interest shall be deducted from
subsequent payments to the exporter concerned.
The second subparagraph shall also apply to amounts to be paid pursuant
to Article 51(4) and (5).
3. Without prejudice to the possibility provided for inArticle 51(9) of
waiving the application of penalties in the case of small amounts,Member States may waive the reimbursement of refunds over-paid,securities unduly released, interest and amounts as provided for inArticle 51(4) where such reimbursement per export declaration does not
exceed EUR 60, on condition that national law lays down similar rules
providing for non-recovery in such cases.
4. The reimbursement obligation referred to in paragraph 1 shall not
apply:
(a) if the payment was made by error of the competent authorities itself
of the Member States or of another authority concerned and the errorcould not reasonably be detected by the beneficiary and thebeneficiary for his part acted in good faith; or
(b) if the period which passed betweenthe day of the n otificationto the
beneficiary of the final decision on the granting of the refund andthat of the first information of the beneficiary by a national orCommunity authority concerning the undue nature of the paymentconcerned is more than four years. This provision shall apply only ifthe beneficiary has acted in good faith.1999R0800 — EN — 24.04.1999 — 000.001 — 49
(1) OJ L 67, 14.3.1991, p. 11.
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The acts of any third party relating directly or indirectly to the
formalities necessary for the payment of the refund, including the acts ofthe international control and supervisory agencies, shall be attributable
to the beneficiary.
The provisions of this paragraph shall not apply to advances on refunds.
In case of non-reimbursement due to the application of this paragraph,the administrative sanction pursuant to point (a) of Article 51(1) shallnot apply.
TITLE V
FINALPROVISIONS
Article 53
Member States shall notify the Commission:
— without delay, of cases where Article 20(1) applies; the Commission
shall notify the other Member States,
— for each 12-digit code, of the quantities of exported products not
covered by export licences with advance fixing of the refund for thecases referred to in the first indent of the second subparagraph ofArticle 4(1), Article 6 and Article 45. Member States shall take themeasures required to ensure that such information is notified by no
later than the second month following that of completion of customs
export formalities.
Article 54
1. Regulation(EEC) No 3665/87 is hereby repealed.However, that Regulation shall continue to apply:
— to exports covered by export declarations accepted ►
C1prior to the
applicationof this ◄Regulation,
and
— where Regulation(EEC) No 565/80 applies to exports covered by
payment declarations accepted ►C1prior to the applicationof
this◄Regulation.
2. References in all Community instruments to Regulations (EEC) No
1041/67, (EEC) No 192/75, (EEC) No 2730/79, (EEC) No 798/80,
(EEC) No 2570/84, (EEC) No 2158/87 and (EEC) No 3665/87 or to
their specific articles shall be construed as referring to this Regulation orto the corresponding Articles thereof.
A correlationtable, relative to the Articles of Regulation(EEC) No
3665/87, is set out in Annex I.
Article 55
This Regulation shall enter into force on the seventh day following its
publicationinthe Official Journal of the European Communities .
It shall apply from 1 July 1999.On application by the interested parties, the provisions of the second
subparagraph of Article 7(1) and Article 15(4) shall apply to exports for
which the customs export formalities were completed onor after 19
January 1998.
This Regulation shall be binding in its entirety and directly applicable in
all Member States.1999R0800 — EN — 24.04.1999 — 000.001 — 50
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ANNEX
CorrelationTable
This RegulationRegulation (EEC) No 3665/87
Article 1 Article 1
Article 2 Article 2Article 3 —Article 4 Article 2aArticle 5 Article 3
Article 6 Article 3a
Article 7 Article 4Article 8 Article 6Article 9 Article 6aArticle 10 Article 7Article 11(1), (5) and (6) Article 8
Article 11(2), (3) and (4) Article 10
Article 12 Article 9Article 13 Article 12Article 14 Article 16Article 15 Article 17Article 16 Article 18
Article 17 Article 19
Article 18 Article 20Article 19 Article 21Article 20(1), (2) and (3) Article 5Article 20(4) Article 15(2)Article 21 Article 13
Article 22 Article 14
Article 23 Article 15(1)Article 24 Article 22Article 25 Article 23Article 26 Article 25Article 27 Article 26
Article 28(1), (2), (3), (5) and (6) Article 27
Article 29 Article 28Article 30 Article 28aArticle 31 Article 29Article 32 Article 30Article 33 Article 31
Article 34 Article 32
Article 35 Article 33Article 36 Article 34Article 37 Article 35Article 38 Article 36Article 39 Article 37
Article 40 Article 38
Article 41 Article 39Article 42 Article 40Article 43 Article 411999R0800 — EN — 24.04.1999 — 000.001 — 51
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This RegulationRegulation (EEC) No 3665/87
Article 44 Article 42
Article 45 Article 43
Article 46 Article 44
Article 47 Article 45
Article 48 Article 46
Article 49(1) to (7) Article 47
Article 49(9) Article 11(2)
Article 50 Article 48
Article 51 Article 11(1)
Article 52 Article 11(3) to (6)
Article 53 Article 49
Article 54 Article 50
Article 55 Article 51
Annex I Annex I
Annex II Annex III
Annex III Annex IV
Annex IV
Annex V1999R0800 — EN — 24.04.1999 — 000.001 — 52
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ANNEX II
List of third countries referred to in Article 16(2)(d) which require the
productstobeimportedbeforethefundscanbetransferredinpayment
Algeria
Burundi
Equatorial Guinea
KenyaLesothoMalawi
Malta
St LuciaSenegalTanzania1999R0800 — EN — 24.04.1999 — 000.001 — 53
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ANNEX III
1999R0800 — EN — 24.04.1999 — 000.001 — 54
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ANNEX IV
Listofthirdcountriesandterritories referred toinArticle17(b)and(c)
Iceland
Norway
LiechtensteinSwitzerland
Heligoland
AndorraGibraltarCeuta and Melilla
VaticanCity
MaltaCyprus
Morocco
TurkeyEstoniaLatvia
Lithuania
PolandCzech Republic
Slovakia
HungaryRomaniaBulgaria
Albania
UkraineBelarusMoldova
Russia
GeorgiaArmenia
Azerbaijan
SloveniaCroatiaBosnia-Herzegovina
Serbia and Montenegro
Former Yugoslav Republic of Macedonia1999R0800 — EN — 24.04.1999 — 000.001 — 55
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ANNEX V
ListofproductstowhichArticle 20(4)(d)applies
I. Products listed inArticle 1 of Regulation(EC) No 3072/95 (rice)
II. Products listed inArticle 1 of Regulation(EEC) No 1785/81 (sugar an d
isoglucose)
III. Products listed inArticle 1 of Regulation(EEC) No 1766/92 (cereals)
IV.
CN code Beef/veal
0102 Live bovine animals
0201 Meat of bovine animals, fresh or chilled
0202 Meat of bovine animals, frozen
02061095 Thick skirt and thin skirt, fresh or chilled02062991 Thick skirt and thin skirt, frozen
V.
CN code Milk and milk products
0402 Milk and cream, concentrated or containing added
sugar or other sweetening matter
04039011 to
04039039Buttermilk powder
04049021 to
04049089Milk constituents
0405 Butter and other fats and oils derived from milk
040620 Grated or powdered cheese
040630 Processed cheese
04069013 to
04069027/C148/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C149/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C150Other cheese04069061 to
04069081
04069086 to
04069088
VI.
CN code Wine
22042962/C148/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C149/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C150Table wine in bulk22042964
22042965
22042971
22042972
22042975
22042983
22042984
22042994
220429981999R0800 — EN — 24.04.1999 — 000.001 — 56
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VII.
CN codeAgricultural products exported inthe form of goods n ot
covered by Annex II to the Treaty
19019091 - - - Containing no milk fats, sucrose, isoglucose,
glucose or starch or containing by weight less than
1,5 % milk fat, 5 % sucrose (including invert sugar) or
isoglucose, 5 % glucose or starch, excluding food
preparations in powder form of goods of heading Nos
0401 to 0404
21011292 - - - Preparations with a basis of these extracts,
essences or concentrates of coffee
21012092 - - - Preparations with a basis of extracts, essences or
concentrates of tea or maté
35051010 to
35051090Dextrines and other modified starches
38091010 to
38091090Finishing agents, dye carriers to accelerate the dyeing
or fixing of dyestuffs and other products and prepara-
tions with a basis of amylaceous substances1999R0800 — EN — 24.04.1999 — 000.001 — 57