1989R0120 — EN — 23.11.1996 — 001.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSIONREGULATION(EEC)No120/89
of19January1989
laying down common detailed rules for the application of export levies and charges on agricul-
turalproducts
(OJ L 16, 20.1.1989, p. 19)
Amended by:
Official Journal
No page date
►M1Commission Regulation (EEC) No 1431/93 of 10 June 1993 L 140 27 11.6.1993
►M2Commission Regulation (EC) No 2194/96 of 15 November 1996 L 293 3 16.11.1996
▼B
COMMISSIONREGULATION(EEC)No120/89
of19January1989
laying down common detailed rules for the application of export
levies andchargesonagriculturalproducts
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic
Community,
Having regard to Regulation No 136/66/EEC of the Council of 22
September 1966 on the establishment of a common organization ofthe market in oilsand fats (
1), aslas t amended by Regulation (EEC)
No 2210/88(2), and in particular Articles19 (3) and 20 (3) thereof,
Having regard to Regulation (EEC) No 804/68 of the Council of 28
(SIC! 27) June 1968 on the common organization of the market inmilk and milk products(
3), aslas t amended by Regulation (EEC)
No 1109/88(4), and in particular Article 13 (3) thereof,
Having regard to Regulation (EEC) No 2180/71 of the Council of 12
October 1971 on the general rulesto be applied to the market in milkand milk productsin the event of s upply difficulties (
5), and in parti-
cular Article 2 (1) thereof,
Having regard to Regulation (EEC) No 1603/74 of the Council of 25
June 1974 on the imposition of an export charge on certain cereal,
rice and milk-based products containing added sugar in the event ofsugar supply difficulties(
6), and in particular Article 1 (3) thereof,
Having regard to Regulation (EEC) No 2727/75 of the Council of 29
October 1975 on the common organization of the market in cereals(7),
aslas t amended by Regulation (EEC) No 2221/88(8), and in particular
Article 12 (2) thereof,
Having regard to Regulation (EEC) No 2742/75 of the Council of 29
October 1975 on production refundsin the cerealsand rice s ectors (9),
aslas t amended by Regulation (EEC) No 1009/86(10), and in particular
Article 8 (a) thereof,
Having regard to Regulation (EEC) No 2747/75 of the Council of 29
October 1975 laying down general rulesto be applied in the event ofthe cerealsmarket being dis turbed(
11), asamended by Regulation
(EEC) No 2560/77(12), and in particular Article 4 (1) thereof,
Having regard to Council Regulation (EEC) No 1418/76 of 21 June
1976 on the common organization of the market in rice(13) aslas t
amended by Regulation (EEC) No 2229/88(14), and in particular Article
10 (2) thereof,
Having regard to Council Regulation (EEC) No 1432/76 of 21 June
1976 laying down general rulesto be applied in the event of the marketin rice being disturbed(
15), and in particular Article 4 (1) thereof,
Having regard to Council Regulation (EEC) No 426/86 of 24 February
1986 on the common organization of the market in products processed1989R0120 — EN — 23.11.1996 — 001.001 — 2
(1) OJ No 172, 30. 9. 1966, p. 3025/66.
(2) OJ No L 197, 26. 7. 1988, p. 1.
(3) OJ No L 148, 28. 6. 1968, p. 13.
(4) OJ No L 110, 29. 4. 1988, p. 27.
(5) OJ No L 231, 14. 10. 1971, p. 1.
(6) OJ No L 172, 27. 6. 1974, p. 9.
(7) OJ No L 281, 1. 11. 1975, p. 1.
(8) OJ No L 197, 26. 7. 1988, p. 16.
(9) OJ No L 281, 1. 11. 1975, p. 57.
(10) OJ No L 94, 9. 4. 1986, p. 6.
(11) OJ No L 281, 1. 11. 1975, p. 82.
(12) OJ No L 303, 28. 11. 1977, p. 1.
(13) OJ No L 166, 25. 6. 1976, p. 1.
(14) OJ No L 197, 26. 7. 1988, p. 27.
(15) OJ No L 166, 25. 6. 1976, p. 39.
▼B
from fruit and vegetables(1), aslas t amended by Regulation (EEC)
No 2247/88(2),
Having regard to Council Regulation (EEC) No 520/77 of 14 March
1977 on the imposition of an export charge on certain productsprocessed from fruit and vegetables and containing added sugar, in theevent of sugar supply difficulties(
3), and in particular Article 1 (4)
thereof,
Having regard to Council Regulation (EEC) No 1785/81 of 30 June
1981 on the common organization of the markets in the sugar sector(4),
aslas t amended by Regulation (EEC) No 2306/88(5), and in particular
Articles13 (2) and 18 (4) and (5) thereof,
Having regard to Council Regulation (EEC) No 1650/86 of 20 May
1986 on export refundsand levieson olive oil(6), and in particular
Article 6 thereof,
Whereas Regulation (EEC) No 645/75 of the Commission(7), aslas t
amended by Regulation (EEC) No 3677/86(8), laysdown common
detailed rulesfor the application of the export leviesand chargesonagricultural products; whereas experience has shown that new provi-sions should be introduced into that Regulation; whereas, for the sakeof clarity and administratieve (SIC! administrative) efficiency, the rulesapplying to the subject should accordingly be recast;
Whereasthe export leviesand chargesform part of the export duties ,
asdefined in particular in Article 1 (2) (e) of Council Regulation(EEC) No 2144/87 of 13 July 1987 on customs debt(
9), asamended
by Regulation (EEC) No 4108/88(10);
Whereasexport leviess hould not be applied to exportsunder a licence
where the refund isfixed in advance or determined by tender;
Whereas certain transactions are of no economic significance or
concern very small quantities; whereas such transactions may beexempted from the export levy;
Whereas it is necessary to specify the date to be taken into considera-
tion for purposes of determining the rate of the export levy and also theMember State which isto collect the export levy;
Whereas, in order to avoid speculative transactions, measures should be
taken to ensure that products for which the export declaration has beenaccepted leave the customs territory of the Community within a reason-
able time; whereasthe 60-day period laid down for exportsqualifying
for refundsmay als o be applied where an export levy iscollected;whereas, where that period is exceeded, special provisions must belaid down, in the particular case of export levies, to determine the ratesthereof;
Whereas the task of customs authorities is made easier if products to
which an export levy hasbeen applied move under a procedure whichisdifferent from that us ed for productsto which an export levy isnotapplied; whereas, to that end, it should be provided that products to
which an export levy hasbeen applied move under the external
Community transit procedure;
Whereas, where the products concerned leave the Community territory
during carriage from one point to another of the latter, appropriate
provisions should be laid down to recover the export levy in questionwhere productsare not re-introduced into the Community; whereasto1989R0120 — EN — 23.11.1996 — 001.001 — 3
(1) OJ No L 49, 27. 2. 1986, p. 1.
(2) OJ No L 198, 26. 7. 1988, p. 21.
(3) OJ No L 73, 21. 3. 1977, p. 26.
(4) OJ No L 177, 1. 7. 1981, p. 4.
(5) OJ No L 201, 27. 7. 1988, p. 65.
(6) OJ No L 145, 30. 5. 1986, p. 8.
(7) OJ No L 67, 14. 3. 1975, p. 16.
(8) OJ No L 351, 12. 12. 1986, p. 1.
(9) OJ No L 201, 22. 7. 1987, p. 15.
(10) OJ No L 361, 29. 12. 1988, p. 2.
▼B
that end Commission Regulation (EEC) No 1062/87 of 27 March 1987
on provisions for the implementation of the Community transit proce-dure and for certain simplifications of that procedure(
1), aslas t
amended by Regulation (EEC) No 1469/88(2), should be applied;
Whereasexport licenceswithout advance fixing of the refund may
have been applied for or issued before the date of application of theexport levy; whereas, apart from cases of advance fixing, the exportof agricultural productss hould not be required where an export levyis applied; whereas, consequently, it should be provided that such
applicationsfor licencesmay be withdrawn or s uch licencesmay be
cancelled at the request of the party concerned, with the securitylodged being released;
Whereasthe meas uresprovided for in thisRegulation are in accor-
dance with the opinion of the relevant management committees,
HAS ADOPTED THIS REGULATION:
Article 1
Without prejudice to the derogationsprovided for in the s pecific
Community rulesrelating to certain agricultural products , thisRegula-tion laysdown common detailed rulesfor the application of the exportleviesand charges(hereinafter referred to as‘export levies ’) on agri-cultural productsprovided for in:
— the second indent of Article 20 (1) of Regulation No 136/66/EEC,
— Article 2 (1) of Regulation (EEC) No 2180/71,— Article 1 (1) of Regulation (EEC) No 1603/74,
— Article 6 (2) of Regulation (EEC) No 2742/75,
— the first indent of Article 2 (1) of Regulation (EEC) No 2747/75,— the first indent of Article 2 (1) of Regulation (EEC) No 1432/76,
— Article 1 (1) of Regulation (EEC) No 520/77,
— Article 18 (1) and (4) of Regulation (EEC) No 1785/81.
Article 2
Save as otherwise provided in this Regulation, export levies shall apply
to all exports, permanent or temporary, to a destination outside thecustoms territory of the Community of:
(a) productswhich come under Article 9 (2) of the Treaty, whether or
not their packaging comesunder that provis ion;
(b) productswhich do not come under Article 9 (2) of the Treaty,
where they contain componentss ubject to export levieswhichcame wholly or in part under the said provision before being usedin the manufacture of the exported products.
Article 3
1. No export levies shall be chargeable on exports in respect of
which a refund hasbeen fixed in advance or determined by a tenderingprocedure.
Where in the case of a compound product a refund is fixed in advance
in respect of one or more of its components, within the meaning ofArticle 8 (3) of Commission Regulation (EEC) No 3665/87(
3), exemp-
tion from export levies shall apply only in respect of such component
or components.
2. In addition to the cases referred to in Chapter II of Council Regu-
lation (EEC) No 918/83(4), no export leviess hall be chargeable on:1989R0120 — EN — 23.11.1996 — 001.001 — 4
(1) OJ No L 107, 22. 4. 1987, p. 1.
(2) OJ No L 132, 28. 5. 1988, p. 67.
(3) OJ No L 351, 14. 12. 1987, p. 1.
(4) OJ No L 105, 23. 4. 1983, p. 1.
▼B
(a) productswhich are loaded within the Community for victualling
purposes on board sea-going vessels or aircraft serving interna-tional routes, provided that the quantity involved does not exceed
that normally required for consumption on board such vessels or
aircraft;
(b) productsfor the armed forcesof a Member State which are
stationed outside the customs territory of the Community;
(c) small consignments of a non-commercial nature, where the weight
of the leviable content doesnot exceed three kilogramsper
consignment; the other conditions of application of this allowance,
with the exception of those relating to the value of the products,shall be the same as those laid down in Articles 29 to 31 of Regu-lation (EEC) No 918/83;
(d) goodscontained in the pers onal luggage of travellerswhere the
weight of the leviable content doesnot exceed three kilogramsper
traveller; the other conditionsof application of thisallowance, with
the exception of those relating to the value of the products, shall bethe same as those laid down in Articles 45 to 49 of Regulation(EEC) No 918/83;
(e) productsunder one of the proceduresprovided for in Articles4 and
5 of Council Regulation (EEC) No 565/80(
1);
(f) the catering supplies referred to in Article 42 (1) of Regulation
(EEC) No 3665/87, the conditionslaid down in paragraphs2,
second subparagraph, 3, 4, 5, 6 and 7 of the said Article applyingmutatis mutandis .
3. The application of paragraph 2 (b) shall be subject to the produc-
tion to the competent authoritiesof the Member State in which theexport declaration has been accepted, of a certificate issued by thearmed forcesconcerned confirming the des tination of the productsinrespect of which the export declaration is lodged, and to the condition
that the arrival at their destination of the products concerned is guaran-
teed.
Article 4
1. Except where the export levy isfixed in advance or determined
under a tendering procedure, the levy rate applicable shall be that inforce on the date on which the customs authority accepts the export
declaration relating to the productson which export leviesare charge-
able. From the time of such acceptance the products shall remain undercustoms control until they leave the customs territory of the Commu-nity.
However, save in case of force majeure:
— where the productsconcerned leave the cus tomsterritory of the
Community after the 60th day from the day on which the export
declaration wasaccepted,
or
— in cases where proof of exit from the customs territory of the
Community isnot furnis hed within a period of 12 monthsfromthe date on which the export declaration wasaccepted,
the export levy rate chargeable shall be the highest of the rates in force
during the period from the date of acceptance of the export declarationto the date on which the productsleave the cus tomsterritory of theCommunity; where a rate fixed in advance higher than the highest
rate wasapplicable that rate s hall be chargeable.
For the purposes of the foregoing subparagraph, no account shall be
taken of any export refund fixed during the said period.
Proof of exit from the customs territory of the Community shall be
furnished in accordance with the same procedure as that applying torefunds. Where such proof is not furnished within a period of 121989R0120 — EN — 23.11.1996 — 001.001 — 5
(1) OJ No L 62, 7. 3. 1980, p. 5.
▼B
monthsfrom the date on which the export declaration wasaccepted,
the date of exit from the Community's customs territory shall beregarded asbeing the las t day of that period.
2. The date on which the export declaration isaccepted s hall be the
operative date for determining the quantity, nature and characteristicsof the product to be exported.
3. For the purposes of this Article, the highest rate of export levy
shall be the amount of the export levy:
— expressed in ecus,
— which is the highest for the product and destination concerned for
the period over which the ratesare compared.
4. An export levy determined under a tendering procedure shall be a
levy fixed in advance.
Article 4a
1. Where Article 4 doesnot apply and where no refund isgranted
on the products, the declarant shall incur a debt within the meaning ofArticle 211 of Council Regulation (EEC) No 2913/92(
1) if the products
leave the customs territory of the Community after the 60-day timelimit laid down in Article 32 (1) of Regulation (EEC) No 3665/87 orArticle 30 (1) (b) (i) of Regulation (EEC) No 3719/88 at the rate in
force pursuant to the second subparagraph of Article 4 (1) above, but
on the basis of the nature, characteristics and quantity of the exportedproductsgiven in the export declaration asinitially accepted.
For the purposes of this paragraph, the final subparagraph of Article
251 (2) (a) of Commission Regulation (EEC) No 2454/93(
2) shall not
apply.
2. The customs debt referred to in paragraph 1 shall be deemed to
be incurred at the place where the export declaration isaccepted.
From the day on which an export levy appliesto productsasreferred to
in paragraph 1, the customs office of exit from the Community's
customs territory shall inform the customs office where the exportformalitieswere carried out of the date the productsin ques tion actu-ally left the Community'scus tomsterritory by returning the controlcopy T5 or a photocopy of the control copy T5 or by sending a notifi-cation specially drawn up for the purpose.
The document sent to the customs office where the export formalities
were carried out iscompleted by the cus tomsoffice of exit to includethe following statement:
Aplicación del artículo 4 bisdel Reglamento (CEE) n
o120/89
Anvendelse af artikel 4a i forordning (EØF) nr. 120/89Anwendung von Artikel 4a der Verordnung (EWG) Nr. 120/89
Εφαρµογή του άρθρου 4α του κανονισµού (ΕΟΚ) αριθ. 120/89
Application of Article 4a of Regulation (EEC) No 120/89Application de l'article 4 bisdu règlement (CEE) n
o120/89
Applicazione dell'articolo 4 bisdel regolamento (CEE) n. 120/89
Toepassing van artikel 4 bis van Verordening (EEG) nr. 120/89
Aplicação do artigo 4oA do Regulamento (CEE) no120/89
Asetuksen (ETY) N:o 120/89 4 a artiklan soveltaminen
I enlighet med artikel 4a i förordning (EEG) nr 120/89.
3. If the customs office where the export formalities were carried
out is not responsible for the charging of export levies it will informthe responsible national authority.1989R0120 — EN — 23.11.1996 — 001.001 — 6
(1) OJ No L 302, 19. 10. 1992, p. 1.
(2) OJ No L 253, 11. 10. 1993, p. 1.▼M2
▼B
Article 5
1. The export levy shall be collected by the Member State to which
the customs office which accepts the export declaration belongs.
2. Where the export levy variesaccording to des tination:
(a) the levy in force for the destination indicated in the export declara-
tion referred to in Article 4 (1) shall be charged and any differencebetween the amount of such levy and that of the highest levy inforce on the date of acceptance of the export declaration shall be
covered by a security;
(b) where such security is given, the exporter must, save in case of
force majeure, furnish proof, within 12 months from the date ofacceptance, that the product has been imported; such proof shallbe furnished in the manner provided for in Article 18 of Regulation(EEC) No 3665/87;
(c) where the proof referred to in (b) isnot furnis hed within the
prescribed period the products shall be regarded, save in case of
force majeure, as having reached the destination in respect of
which the highest levy rate is chargeable, and the security shall beforfeited and treated asan export levy;
(d) where the proof referred to in (b) is furnished within the prescribed
period, the security shall be released according to the destinationwhich the product hasreached and in proportion to the quantitiesin respect of which such proof is furnished; any amount of the
security not released shall be forfeited and treated as an export
levy;
(e) where the exporter furnishes proof within the period specified in
(b) that the product has reached a destination in respect of whichthe levy is lower that that charged the amount due shall be adjustedand any security given shall be released;
(f) the security shall consist either of a cash deposit or of a guarantee
issued by an institution satisfying the criteria laid down by the
Member State in which the export declaration isaccepted.
3. Where the period referred to in 2 (b), (c) and (e) hasnot been
complied with although the exporter hasendeavoured to obtain theproof in time, that period may, at the exporter'sreques t, be extended
for such term as the competent authority of the exporting Member
State considers necessary in view of the circumstances invoked.
Article 6
Where the proof referred to in the fourth subparagraph of Article 4 (1)
and/or the proof referred to in Article 5 (2) (b) are furnished within sixmonths of the expiry of the period laid down in those Articles, theamount due by way of levy shall be:
(a) the levy which would have been collected if the said period had
been complied with;
(b) plus15 % of the difference between the levy collected and the
amount referred to at (a).
Article 7
Once the export declaration lodged in respect of products as referred to
in Article 2 (a) hasbeen accepted, the latter s hall be deemed no longerto be covered by Article 9 (2) of the Treaty and shall accordingly movein accordance with Article 3 (2) (c) of Council Regulation (EEC)No 2726/90(
1).1989R0120 — EN — 23.11.1996 — 001.001 — 7
(1) OJ No L 262, 26. 9. 1990, p. 1.▼M1
▼M1
Article 8
1. Where productss ubject to an export levy move between two
Member States in accordance with Title IX of Commission Regulation
(EEC) No 1214/92(1), paragraphs 2 and 3 shall also apply.
2. The office of departure within the meaning of Regulation (EEC)
No 2726/90 shall take the necessary steps to ensure that the export levyreferred to at (c) iscollected, where
(a) an internal Community transit document giving an office belonging
to a Member State asthe office of des tination doesnot contain theentry referred to in Article 65 of Regulation (EEC) No 1214/92because the product concerned was not subject to an export levywhen the internal Community transit declaration was authenticated;
and
(b) under the agreement between the European Economic Community
and the countries of the European Free Trade Association on
common transit arrangements, that product is presented at an office
of destination in an EFTA country; and
(c) an export levy introduced after the date on which the internal
Community transit declaration was authenticated was in force on
the date on which the product was presented at the office of desti-nation.
3. If the exporter shows to the satisfaction of the competent
authority that the goodsleft the cus tomsterritory of the Community
on a date when no export levy or a levy lower than that mentioned in
paragraph 2 wasapplicable, no levy or, where appropriate, the lowerlevy shall be collected.
4. Where productss ubject to an export levy do not move between
two Member Statesin accordance with Title IX of Regulation (EEC)
No 1214/92 Article 31 of Commission Regulation (EEC) No 3269/
92(
2) shall apply.
Article 9
1. A security shall be lodged in respect of products moving as
provided for in Title IX of Regulation (EEC) No 1214/92 or Article31 of Regulation (EEC) No 3269/92, in order to ensure that the export
levy payable is charged if such products do not re-enter the customs
territory of the Community; this security shall be lodged in accordancewith Article 68 (2) of Regulation (EEC) No 1214/92 or in like mannerwhere Article 31 of Regulation (EEC) No 3269/92 applies.
2. As soon as proof is furnished in the Member State of departure
that the productshave re-entered the cus tomsterritory of the Commu-
nity, the security shall be released in proportion to the quantities inrespect of which such proof is furnished.
Article 10
Where a product is placed under one of the simplified procedures set
out in Chapter I of Title X of Regulation (EEC) No 1214/92 for
carriage to a station of destination or for delivery to a recipient in the
customs territory of the Community, the office of departure may notauthorize any variation of the contract of carriage allowing carriage toend outside the said customs territory unless it has taken the necessarysteps to ensure that the export levy payable is collected. In such cases,
the export levy rate applicable shall be the rate in force on the date on
which the declaration of export to third countriesisaccepted by theoffice of departure.1989R0120 — EN — 23.11.1996 — 001.001 — 8
(1) OJ No L 132, 16. 3 (SIC! 5). 1992, p. 1.
(2) OJ No L 326, 12. 11. 1992, p. 11.
▼B
Article 11
1. Where an export levy isin force and productsare re-exported
under the second subparagraph of Article 6 (2) or the second subpara-
graph of Article 11 (3) of Council Regulation (EEC) No 1430/79(1), a
security equal to the export levy shall be lodged.
2. The security referred to in paragraph 1:
(a) shall be released where the decision concerning a request for reim-
bursement or remission of import levies in positive;
(b) shall be forfeited and treated as an export levy where:
— the decision referred to at (a) is negative, and
— the export levy isnot paid within 30 daysof that on which the
payment notice is issued.
Article 12
During periodswhen the levy rate applying to a given product ishigher
than zero, export licencesfor that product may be cancelled and appli-cations for such licences withdrawn, at the request of the interestedparty, except in the following cases:
(a) the licence specifies a refund amount fixed in advance or deter-
mined by meansof a tendering procedure;
(b) the licence was issued in response to an application lodged on a
day on which a levy wasapplicable, the day on which the applica-tion waslodged being determined in accordance with Article 15 ofCommission Regulation (EEC) No 3719/88(
2);
(c) the application wasfor a licence covered by (a) or (b).
In such cases, the security relating to the licence shall be released
immediately.
Article 13
1. Regulation (EEC) No 645/75 ishereby repealed.2. Referencesto the Regulation repealed under paragraph 1 s hall be
construed as references to this Regulation.
Referencesto the Articlesof the repealed Regulation s hould be read in
accordance with the correlation table in the Annex.
Article 14
ThisRegulation s hall enter into force on 1 April 1989.
ThisRegulation s hall be binding in itsentirety and directly applicable
in all Member States.1989R0120 — EN — 23.11.1996 — 001.001 — 9
(1) OJ No L 175, 12. 7. 1979, p. 1.
(2) OJ No L 331, 2. 12. 1988, p. 1.
▼B
ANNEX
Correlationtable
Regulation(EEC)No645/75 ThisRegulation
Article 1 Article 1
Article 2 (1) Article 2
Article 2 (2)
Article 2a Article 11
Article 3 Article 3
Article 4 Article 4
Article 5 Article 5
— Article 6
— Article 7
Article 6 Article 8 (1)
Article 7 Article 9
Article 8 Article 10Article 9 —
Article 10 Article 12
Article 11 Article 13
Article 12 Article 141989R0120 — EN — 23.11.1996 — 001.001 — 10