1994R3122 — EN — 01.01.2000 — 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 (EC) No 3122/94
of 20 December 1994
laying down criteria for risk analysis as regards agricultural products receiving refunds
(OJ L 330, 21.12.1994, p. 31)
Amended by:
Official Journal
No page date
►M1Commission Regulation (EC) No 2655/1999 of 16 December 1999 L 325 12 17.12.1999
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COMMISSION REGULATION (EC) No 3122/94
of 20 December 1994
layingdowncriteriaforriskanalysisasregardsagriculturalprod-
ucts receiving refunds
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Havingreg ard to the Treaty establishingthe European Community,
Having regard to Council Regulation (EEC) No 386/90 of 12 February
1990 on the monitoringcarried out at the time of export of ag riculturalproducts receivingrefunds or other amounts(
1), as amended by Regula-
tion (EC) No 163/94 (2), and in particular Article 6 thereof,
Whereas the second subparagraph of Article 3 (2) of the said Regulation
lays down that the rate of 5 % per product sector may be replaced by arate of 5 % coveringall sectors in so far as the Member State applies asystem for selectingproducts to be physically checked based on a riskanalysis provided a minimum rate of 2 % is respected; whereas thescrutiny rate may justifiably be reduced in the case of non-Annex IIproducts;
Whereas the selection criteria should be defined in accordance with the
procedure referred to in Article 6 of Regulation (EEC) No 386/90;
Whereas the criteria must be adopted before 1 January 1995 since the
new version of Article 3 (2) of Regulation (EEC) No 386/90 providesfor the use of risk analysis from that date;
Whereas the Commission’s strategic anti-fraud programme has stressed
greater use of risk analysis, with particular emphasis on the exploitationof data bases; whereas that programme stresses cooperation between theCommission and the Member States while providingfor such coopera-tion to be carried out with the utmost discretion;
Whereas these measures are necessary and appropriate and should be
applied uniformly;
Whereas the measures provided for in this Regulation are in accordance
with the opinion of the relevant management committees,
HAS ADOPTED THIS REGULATION:
Article 1
The aim of risk analysis shall be to enable the targeting of physical
checks on those products, individuals and legal entities and sectorspresentingthe g reatest risk. It shall therefore identify the risks involvedand assess the level of those risks in order to permit the selection ofgoods to be physically checked.
Where, pursuant to the second subparagraph of Article 3 (2) of Regula-
tion (EEC) No 386/90, the Member States use risk analysis, they maynotably rely on a certain number of the followingcriteria to select theexport declarations relatingto products to be physically checked:
1. as regards the products:
— their origin,— their nature,— their characteristics in terms of the refund nomenclature,— their value,— their customs status,— the risk of tariff slippage,
(1) OJ No L 42, 16. 2. 1990, p. 6.
(2) OJ No L 24, 29. 1. 1994, p. 2.
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— the rate of refund in terms of technical characteristics and the
presentation of the goods (fat, water, meat, ash content, pack-aging, etc.),
— their becomingnewly elig ible for refunds,— the quantity,— analyses of previous samples,— bindingtariff information (BTI);
2. as regards trade:
— its frequency,— the appearance of unusual trade and/or the development of new
trade,
— diversions of trade;
3. as regards the refund nomenclature:
— the rate of refund,— the nomenclatures in respect of which most export refunds are
paid,
— the risks of slippages of refund rates in terms of technical charac-
teristics and the presentation of the goods (fat, water, meat, ashcontent, packaging, etc.);
4. as regards the exporters:
— their reputation and trustworthiness,— their financial position,— the appearance of new exporters,— exports without any immediately apparent economic justification,— previous disputes, in particular cases of fraud;
5. as regards irregularities:
— detected or suspected in certain product sectors;
6. as regards the customs arrangements used:
— the normal declaration procedure,— the simplified declaration procedure,— acceptance of the import declaration in application of Articles
790 and 791 of Commission Regulation (EEC) No 2454/93 (
1);
7. as regards the arrangements for granting export refunds:
— prefinancing(for processed or unprocessed products),— direct exports,— victualling.
Article 2
Where the criteria referred to Article 1 are applied, the competent
authorities shall ensure respect for professional secrecy and shall guar-antee the confidetiality of any personal data which they hold or becomeaware of, in any form whatsoever. They shall in particular ensure thatsuch data enjoys the protection granted to similar data under theirnational legislation and the corresponding provisions of Communitylaw.
Such data may not be used for any purpose other than those provided
for by this Regulation.
Article 3
1. The Member States and the Commission shall jointly assess the
reliability and relevance of these criteria on the basis of experienceacquired in order to make — in case of need — any necessary adjust-ments to the system and selection parameters to make physical checksmore effective and improve targeting.
(1) OJ No L 253, 11. 10. 1993, p. 1.
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2. The Member States shall notify the Commission of:
— the measures taken, includinginstructions to national departments,
to apply a selection system on the basis of risk analysis, in the lightof the criteria referred to in paragraph 1,
— individual cases which could be of interest to the other Member
States.
3. The Member States shall ensure that a central body coordinates
information on risk analysis.
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Article 5
This Regulation shall enter into force on the seventh day following its
publication in the Official Journal of the European Communities .
It shall apply from 1 January 1995 for export declarations accepted
from that date.
This Regulation shall be binding in its entirety and directly applicable in
all Member States.