1993R2825 — EN — 23.12.1994 — 001.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSION REGULATION (EEC) No 2825/93
of 15 October 1993
layingdowncertaindetailedrulesfortheapplicationofCouncilRegulation(EEC)No1766/92as
regards the fixing and granting of adjusted refunds in respect of cereals exported in the form of
certain spirit drinks
(OJ L 258, 16.10.1993, p. 6)
Amended by:
Official Journal
No page date
►M1Commission Regulation (EC) No 3098/94 of 19 December1994 L 328 12 20.12.1994
Corrected by:
►C1Corrigendum, OJ L 321, 23.12.1993, p. 36 (2825/93)
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COMMISSION REGULATION (EEC) No 2825/93
of 15 October 1993
laying down certain detailed rules for the application of Council
Regulation(EEC)No1766/92asregardsthefixingandgrantingofadjusted refunds in respect of cereals exported in the form of
certain spirit drinks
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European EconomicCommunity,
Having regard to Council Regulation (EEC) No 1766/92 of 30 June
1992 on the common organization of the market in cereals (
1), as
amended by Regulation (EEC) No 2193/93 (2), and in particular Article
13 (5) thereof,
Having regard to Council Regulation (EEC) No 3813/92 of 28
December 1992 on the unit of account and the conversion rates to beapplied for the purposes of the common agricultural policy (
3), and in
particular Article 6 (2) thereof,
Whereas Article 13 (5) of Regulation (EEC) No 1766/92 provides that,
in so far as it is necessary to take account of the particular features ofthe production of certain spirituous beverages obtained from cereals, thecriteria for granting export refunds may be adapted to this particularsituation; whereas it would appear necessary to provide for such adjust-ment for certain spirit drinks where, on the one hand, the price ofcereals at the moment of export is not linked to the price of cereals atthe moment of production and, on the other hand, the final productderives from a mixture of numerous products, so that it has becomeimpossible to monitor the identity of the cereals incorporated in thefinal product for exportation, all the more so since those spirit drinks arealso subject to compulsory ageing of at least three years;
Whereas difficulties of this nature have been encountered in particular
in respect of Scotch whisky, Irish whiskey and Spanish whisky;
Whereas the usual system of refunds should, as far as possible, be
applied on a similar basis; whereas a refund should therefore be paid forcereals meeting the conditions provided for in Article 9 (2) of theTreaty used pro rata in terms of the quantities of spirit drinks exported;whereas, to this end, the quantities of such distilled cereals should bemultiplied by an overall, flat-rate coefficient calculated on the basis ofnational statistics supplied by the Member States concerned; whereasuse of the ratio between the total quantities of spirit drinks concernedwhich have been exported and the total quantities which have been soldseems to afford a fair and simple basis; whereas it is necessary to definewhat is meant by ‘total quantities exported' and ‘total quantitiesmarketed'; whereas, for the purpose of determining the quantities ofcereals distilled and the coefficient, the quantities subject to inwardprocessing arrangements should be excluded;
Whereas it is necessary to make provision for the coefficient to be
adjusted in particular to guard against the possibility that payments ofthe refunds might serve to increase stocks abnormally;
Whereas Article 13 (2) of Regulation (EEC) No 1766/92 provides for
the possibility of differentiating the refund according to destination;whereas, therefore, objective criteria should be provided for whichwould lead to the abolition of the refund for certain destinations;
Whereas the day determining the applicable refund rate should be fixed;
whereas that day should be linked in the first instance to the time atwhich the cereals are placed under control and, for the quantities
(1) OJ No L 181, 1. 7. 1992, p. 21.
(2) OJ No L 196, 5. 8. 1993, p. 22.
(3) OJ No L 387, 31. 12. 1992, p. 1.
1993R2825 — EN — 23.12.1994 — 001.001 — 3
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distilled subsequently, to each fiscal distillation period; whereas before
the refund is paid proof must be furnished in the form of a distillationdeclaration that the cereals have been distilled; whereas such a declara-tion must contain the information necessary for the calculation of therefunds; whereas the first day of each fiscal distillation period may alsobe the operative event for the agricultural conversion rate pursuant toArticle 6 of Regulation (EEC) No 3813/92;
Whereas it is necessary for the purposes of this Regulation to record
that the products have left the Community and in certain cases toidentify their destination as well; whereas it is thus necessary to employthe definition of exportation set out in Council Regulation (EEC) No2913/92 of 12 October1992 establishing the Community CustomsCode (
1) and to use the evidence provided for in Commission Regula-
tion (EEC) No 3665/87 of 27 November1987 laying down commondetailed rules for the application of the system of export refunds onagricultural products (
2), as last amended by Regulation (EEC) No 1708/
93 (3);
Whereas, in order to establish the coefficient, it should be compulsory
to provide proof that the quantities of spirit drinks have been exported;whereas it is appropriate to provide that Article 2 of Council Regulation(EEC) No 754/76 of 25 March 1976 on the customs treatment applic-able to goods returned to the customs territory of the Community (
4), as
last amended by Regulation (EEC) No 1147/86 (5), should apply to
goods returning to Community territory if the special conditions aremet;
Whereas the Member States should be required to pass on the necessary
information to the Commission;
Whereas, in order to guarantee continuity in the system of granting
export refunds for the products concerned, this Regulation should applyfrom 1 July 1993, with the exception of the new provisions relating todeclaration and controls and certain rates and coefficients introduced bythis Regulation;
Whereas the measures provided for in this Regulation are in accordance
with the opinion of the Management Committee forCer eals,
HAS ADOPTED THIS REGULATION:
Article 1
1. This Regulation lays down detailed rules for fixing and granting
export refunds for cereals exported in the form of spirit drinks asreferred to in Article 13 (5) of Regulation (EEC) No 1766/92 and forwhich a compulsory ageing period of at least three years is part of themanufacturing process.
2. Save as otherwise provided in Article 6 (1), Council Regulation
(EEC) No 3035/80 (
6) shall not apply to the spirit drinks referred to in
paragraph 1.
Article 2
The refunds referred to in Article 1 may be granted for cereals meeting
the conditions laid down in Article 9 (2) of the Treaty and used in theproduction of the spirit drinks falling within CN codes 2208 30 91 and2208 30 99 manufactured in accordance with Council Regulation (EEC)No 1576/89 (
7).
(1) OJ No L 302, 19. 10. 1992, p. 1.
(2) OJ No L 351, 14. 12. 1987, p. 1.
(3) OJ No L 159, 1. 7. 1993, p. 77.
(4) OJ No L 89, 2. 4. 1976, p. 1.
(5) OJ No L 105, 22. 4. 1986, p. 1.
(6) OJ No L 323, 29. 11. 1980, p. 27.
(7) OJ No L 160, 12. 6. 1989, p. 1.
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Article 3
Forthe pur poses of this Regulation:
(a) ‘given distillation period'means a period corresponding to a distilla-
tion period agreed between the beneficiary and the customs authori-ties orothercompetent author ities forthe pur poses of checks onexcise duty (fiscal period);
(b) ‘total quantities exported'means the quantities of spirit drinks fulfil-
ling the terms of Article 9 (2) of the Treaty and exported to adestination for which the refund applies. The evidence to be furn-ished shall be that specified in Article 13 of this Regulation;
(c) Total quantities marketed' means the quantities of spirit drinks
fulfilling the terms of Articled 9 (2) of the Treaty which have beenfinally dispatched from production or storage facilities with a viewto theirsale forhuman consumption;
(d) ‘placed undercontr ol' means the placing undera customs contr ol
procedure, or under an administrative procedure offering equivalentassurances, of cereals intended for the manufacture of the spiritdrinks referred to in Article 2.
Article 4
1. The quantities of cereals eligible for the refund shall be the
quantities placed undercontr ol and distilled by those entitled to therefund during a given distillation period, weighted by a coefficient to befixed annually foreach MemberState concer ned and applicable to alleligible parties concerned; the coefficient shall express the average ratiobetween the total quantities exported and the total quantities marketedof the spirit drinks concerned, on the basis of the trend noted in thosequantities during the number of years corresponding to the averageageing period of the spirit drink in question.
For the purpose of determining the quantities of cereals distilled and the
coefficient, quantities which have been subject to inward processingarrangements shall be excluded.
2. When the coefficient is calculated, account shall also be taken of
variations in the stocks of one of the spirit drinks in question.
3. The coefficient may differ according to the cereal used.4. The competent bodies shall at regular intervals check on the
volume actually exported and on the volume of stocks.
Article 5
The coefficient referred to in Article 4 (1) shall be fixed before 1 July
each year.
It shall apply from 1 July until 30 June of the following year.The coefficient shall be fixed in accordance with information supplied
by the Member States on the period 1 January to 31 December of theyears preceding the year of fixing.
Article 6
1. The rate of the refund applicable shall be that fixed in accordance
with Article 4 of Regulation (EEC) No 3035/80.
2. The rate of the refund and the agricultural conversion rate shall be
those applicable on the day on which the cereals are placed undercontrol.
However, as regards the quantities distilled in each of the fiscal distilla-
tion periods following that in which the placing under control occurred,those rates shall be those valid on the first day of each fiscal distillationperiod concerned.
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Article 7
1. Where the situation on the world market or the specific require-
ments of certain markets so dictate, the refund shall be abolished forcertain destinations.
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2. If the refund is abolished pursuant to paragraph 1, or if it isreintroduced, and if certain markets become ineligible for exportrefunds pursuant to an Act of Accession or agreements with thirdcountries, the coefficient referred to in Article 4 (1) shall be adjusted.That adjustment shall involve as appropriate, the exclusion or inclusion,in the total exported quantities used for calculating that coefficient, ofthe quantities exported to those markets for which the refund is abol-ished or reintroduced. The adjusted coefficient shall apply from the firstday of the fiscal distillation period following the change in the eligi-bility of the markets concerned.
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Article 8
For the purposes of this Regulation, cereals may be replaced by malt.In that case the coefficient forcalculating the bar ley equivalent of malt
shall be 1,30.
However, where the malt that is placed under control is green malt with
a moisture content of between 43 and 47 %, the coefficient for calcu-lating the equivalent weight of malt with a moisture content of 7 %shall be 0,57.
Article 9
1. Only distillers established in the Community shall be entitled to
the refund.
2. The distiller shall communicate to the competent authorities prior
to the commencement of each fiscal distillation period a declarationincluding all the particulars necessary for determining the refund, inparticular:
(a) a description of the cereals or malt in accordance with the nomen-
clature of the common customs tariff, where necessary broken downby homogeneous lot;
(b) the net weight of the products and the moisture content, broken
down foreach lot listed under(a);
(c) confirmation that the cereals fulfil the conditions laid down in
Article 9 (2) of the Treaty;
(d) the place of storage and distillation.
During the fiscal distillation period the declaration may be updated as
the distillation process proceeds in order to take account of the larger orsmallerquantities actually being distilled.
3. Aftereach fiscal distillation per iod the distillershall lodge with
the competent authorities a declaration, hereinafter called a ‘distillationdeclaration', in which he confirms that he has distilled, during thedistillation period concerned, the cereals set out in the declarationreferred to in paragraph 2, in order to produce one of the spirit drinks inquestion; he shall indicate the quantity of distilled products obtained.This declaration shall be certified by the authorities carrying out theplacing undercontr ol.
4. The refund shall be paid once proof has been furnished that the
cereals have been placed under control and distilled.
5. The weight of cereals to be taken into consideration for calculation
of the payment shall be the net weight, if the moisture content is notmore than 15 %. If the moisture content of the cereals used is more than15 % but not more than 16 %, the weight to be taken into considerationshall be the net weight reduced by 1 %. If the moisture content of thecereals used is more than 16 % but not more than 17 %, the reductionshall be 2 %. If the moisture content of the cereals used is more than 17
1993R2825 — EN — 23.12.1994 — 001.001 — 6
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% the reduction shall be two percentage points for each percentage
point of moisture above 15 %.
The weight of malt other than green malt, as referred to in Article 8,
which is to be taken into consideration for calculation of the paymentshall be the net weight, if the moisture is not more than 7 %. If themoisture content of the malt used is more tha n 7 % but not more than 8
%, the weight to be taken into consideration shall be the net weightreduced by 1 %. If the moisture content of the malt used is more than 8% the reduction shall be two percentage points for each percentagepoint of moisture above 7 %.
The Community reference method for determining the moisture content
of cereals and malt intended for production of the spirit drinks referredto in this Regulation shall be that shown in Annex II to CommissionRegulation 1908/84 (
1).
Article 10
Member States shall take the measures necessary to verify the accuracy
of the declarations referred to in Article 9 and those relating to thephysical control of the cereals, the distillation process and the use of thedistilled product obtained.
Article 11
1. The by-products of processing shall be exempt from control if it
has been established that they do not exceed the quantity of by-productsnormally obtained.
2. No refund shall be granted where the cereals or malt are not of
sound and fairmer chantable quality.
Article 12
1. The refund shall be paid by the Member State in which the
declarations referred to in Article 9 are accepted.
2. The refund shall be paid only on written application by the trader.
Member States may prescribe a special form to be used for this purpose.
3. Except in cases of force majeure the documents required for the
granting of the refund must be lodged within 12 months of the day onwhich the authorities carrying out the placing under control accepted thedistillation declaration, otherwise entitlement to the refund shall be lost.
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4. Where the coefficient is adjusted pursuant to Article 7 (2), refundsincorrectly paid from the date of application of the adjusted coefficientshall be repaid by the beneficiaries.
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Article 13
1. For the purposes of Article 4, proof shall be provided that the
quantities of spirit drinks which fulfil the conditions laid down inArticle 9 (2) of the Treaty have been exported.
2. The proof applicable shall be that provided for in Regulation
(EEC) No 3665/87.
3. For the purposes of this Regulation, ‘export' means:
— export within the meaning of Articles 161 and 162 of Regulation
(EEC) No 2913/92,
and
— deliveries to destinations covered by Article 34 of Regulation (EEC)
No 3665/87.
(1) OJ No L 178, 5. 7. 1984, p. 22.
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4. Products having been placed in a victualling warehouse approved
pursuant to Article 38 of Regulation (EEC) No 3665/87 shall also beconsidered to have been exported. When products have been placed insuch warehouses, Articles 38 to 41 of the abovementioned Regulationshall apply mutatis mutandis .
Article 14
1. Spirit drinks shall be deemed to have been exported on the day on
which customs export formalities were completed.
2. The declaration submitted when the customs export formalities are
completed must contain:
(a) a description of the spirit drinks concerned, in accordance with the
combined nomenclature;
(b) the quantities, expressed in litres of pure alcohol, of spirit drinks
being exported;
(c) a description of, or other reference to, the composition of the spirit
drinks such that the type of cereals used can be determined;
(d) the MemberState of pr oduction.
3. For the purposes of paragraph 2 (c), if the spirit drink is obtained
from different types of cereals and it results from a subsequent blendingit shall be sufficient to state this in the declaration.
Article 15
1. For a quantity of a spirit drink to be deemed to have been
exported, the proof referred to in Article 13 must be submitted to thedesignated authorities within six months of the date on which thecustoms export formalities are completed.
2. If proof has not been produced within the prescribed time limit
despite the exporter’s best endeavours to obtain it within that time limit,extensions to the time limit, not exceeding six months altogether, maybe granted.
However, if proof of export is provided outside the time limit which
would permit the export operation to be included with exportsperformed during the same calendar year, the export operation in ques-tion shall be aggregated with exports performed during the followingcalendaryear .
Article 16
1. Where the Community transit procedure applies, the drinks
referred to in Article 13 (1) shall be placed under the Communityexternal transit procedure.
2. For the purposes of Regulation (EEC) No 754/76, the spirit drinks
referred to in Article 13 (1) shall be deemed to be goods in respect ofwhich the requisite customs export formalities for the granting of exportrefunds have been completed. Such drinks may not be placed in freecirculation unless an amount corresponding to the export refund paid isreimbursed.
Article 17
Where Article 7 applies, proof must also be provided that the spirit
drinks concerned have reached the destination for which the refund wasfixed.
In that event, the proof of importation into a third country in respect of
which the refund applies shall be the proof provided for in Articles 17and 18 of Regulation (EEC) No 3665/87.
Article 18
1. The Member States concerned shall inform the Commission of the
names and addresses of the bodies competent to apply this Regulation.
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2. The Member States concerned shall provide the Commission with
the following information before 16 July each year;
(a) the quantities of cereals and malt fulfilling the terms of Article 9 (2)
of the Treaty and distilled in the period from 1 January to 31December of the preceding year, broken down in accordance withthe combined nomenclature;
(b) the quantities of cereals and malt, broken down in accordance with
the combined nomenclature, which were the subject of inwardprocessing arrangements during the same period;
(c) the quantities of spirit drinks covered by Article 2, broken down in
accordance with the categories given in Article 19, including bothquantities exported and quantities marketed during the same period;
(d) the quantities of spirit drinks produced under inward processing
arrangements and exported to third countries during the sameperiod, broken down in accordance with the categories given inArticle 19;
(e) the quantities of spirit drinks in store on 31 December of the
preceding year and the quantities produced during that period.
3. The Member States concerned shall also provide the Commission
with the infor mation listed under(a) to (d) foreach calendarquar terbefore 16 October, 16 January and 16 April, where available.
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4. At the request of the Commission, the Member States concernedshall also provide the information necessary for adjusting the coefficientreferred to in Article 7 (2).
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Article 19
For the purposes of Article 18:
(a) ‘grain whisky' means whisky made from malt and cereals;
(b) ‘malt whisky' means whisky made exclusively from malt;
(c) ‘Irish whiskey, category A' means whiskey made from malt and
cereals, with ►C1less than ◄30 % malt;
(d) ‘Irish whiskey, category B' means whiskey made from barley and
malt, with at least 30 % malt;
(e) the percentages of the various types of cereals used in the manufac-
ture of the spirit drinks referred to in Article 14 (3) shall bedetermined on the basis of the total quantities of the various typesof cereals used in manufacturing the spirit drinks referred to inArticle 2.
Article 20
The provisions of Articles 1, 4 (1) and 10 of Commission Regulation
(EEC) No 1842/81 (
1) shall remain applicable between 1 July 1993 and
the date of application of Articles 8, 9 (2), (3) and (5) and 10 of thisRegulation.
Article 21
This Regulation shall enterinto for ce on the day of its publication in the
Official Journal of the European Communities .
It shall apply with effect from 1 July 1993, with the exception of
Articles 8, 9 (2), (3) and (5) and 10, which shall apply from the firstfiscal distillation period after the entry into force of this Regulation.
This Regulation shall be binding in its entirety and directly applicable in
all MemberStates.
(1) OJ No L 183, 4. 7. 1981, p. 10.