1999R0800 — EN — 15.03.2003 — 007.001 — 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
layingdowncommondetailedrulesfortheapplicationofthesystemofexportrefundsonagricul-
turalproducts
(OJ L 102, 17.4.1999, p. 11)
Amended by:
Official Journal
No page date
►M1Commission Regulation (EC) No 1557/2000 of 17 July 2000 L 179 6 18.7.2000
►M2Commission Regulation (EC) No 90/2001 of 17 January 2001 L 14 22 18.1.2001
►M3Commission Regulation (EC) No 2299/2001 of 26 November 2001 L 308 19 27.11.2001
►M4Commission Regulation (EC) No 1253/2002 of 11 July 2002 L 183 12 12.7.2002
►M5Commission Regulation (EC) No 444/2003 of 11 March 2003 L 67 3 12.3.2003
Corrected by:
►C1Corrigendum, OJ L 106, 23.4.1999, p. 28 (800/1999)
►C2Corrigendum, OJ L 180, 15.7.1999, p. 53 (800/1999)
►C3Corrigendum, OJ L 272, 10.10.2002, p. 35 (1557/2000)
►C4Corrigendum, OJ L 59, 4.3.2003, p. 34 (1253/2002)
▼B
COMMISSIONREGULATION(EC)No800/1999
of15April1999
laying down common detailed rules for the application of the
systemofexportrefundsonagricultural products
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 1766/92 of 30 June
1992 on the common organisation of the market of cereals (1), aslas t
amended by Commission Regulation (EC) No 923/96 (2), and in parti-
cular Articles 13 and 21 thereof, and to the corresponding provisions ofthe other regulationson the common organis ation of the marketsin
agricultural products,
Having regard to Council Regulation (EC) No 2799/98 of 15 December
1998 establishing agrimonetary arrangements for the euro (
3), and in
particular Articles3 and 9 thereof,
(1)Whereas Commission Regulation (EEC) No 3665/87 of 27November 1987 laying down common detailed rulesfor theapplication of the system of exports refunds on agricultural
products(
4), aslas t 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 ofclarity;
(2)Whereasthe general ruleslaid down by the Council provide for
the refund to be paid upon proof being furnished that the
productshave been exported from the Community; whereasenti-tlement to the refund isacquired ass oon asthe productshaveleft the Community market, when a single refund rate appliesfor all third countries; whereas, where the rate of refund is
differentiated according to the destination of the products, enti-
tlement to the refund isconditional on importation into a thirdcountry;
(3)Whereasthe implementation of the Uruguay Round Agreementon Agriculture makesthe grant of a refund s ubject, asa general
rule, to the requirement of an export licence comprising the
advance fixing of the refund; whereas, however, deliveries inthe Community for international organisations and for the armedforces, deliveries for victualling and exports of small quantitiesare special cases and of minor economic importance; whereas,for those 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 operatorsand the competent authorities ;
(4)Whereas, within the meaning of this Regulation, the day ofexport isthat during which the cus tomsauthoritiesaccept the
act by which the declarant shows his willingness to carry out
the export of the productsfor which he s eeksthe benefit of anexport refund; whereass uch act isintended to draw the attention,and in particular the attention of the customs authorities, to thefact that the operation under consideration is being carried out
with the aid of Community funds, in order that those customs
authorities shall carry out suitable checks; whereas at the timeof acceptance, products are placed under customs supervisionuntil their actual export; whereasthe date s ervesasa referencefor establishing the quantity, nature and characteristics of theproduct exported;1999R0800 — EN — 15.03.2003 — 007.001 — 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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(5)Whereas, in the case of consignments in bulk or in non-standard
units, it is recognised that the exact net mass of the products can
be known only after loading onto the meansof trans port;whereas, in order to deal with that situation, provision shouldbe made for stating a provisional mass on the export declaration;
(6)Whereas, for the sake of the proper application of Council Regu-lation (EEC) No 386/90 of 12 February 1990 on the monitoring
carried out at the time of the export of agricultural products
receiving refundsor other amounts(
1), aslas t amended by Regu-
lation (EC) No 163/94 (2), provision should be made so that
verification of whether the export declaration matchesthe agri-cultural productsiscarried out at the time of loading of the
container, lorry, vessel or other similar container;
(7)Whereas, where exports involve frequent consignments of small
quantities, provision should be made for a simplified procedureasregardsthe relevant day to be us ed for the determination ofthe rate of refunds;
(8)Whereas, in order that the concept of ‘exportation from the
Community’ may be interpreted consistently, it should be speci-
fied that a product isto be regarded ashaving been exportedwhen it leavesthe cus tomsterritory of the Community;
(9)Whereas it may be necessary for the exporter or transporter totake steps in order to prevent deterioration in the 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 at destina-tion; whereas freezing is such a step, making it possible to leavethe productsintact; whereas , in order to comply with thisrequirement, it should be permissible for freezing to be carried
out during the said period;
(10)Whereas the competent authorities should ensure that products
leaving the Community or in transit to a particular destinationare in fact those which have undergone the customs export form-alities; whereas, to this end, when a product crosses the territoryof other Member Statesbefore leaving the cus tomsterritory of
the Community or reaching a particular destination, use should
be made of the T5 control copy referred to in Articles471 to495 of Commission Regulation (EEC) No 2454/93 of 2 July1993 laying down provisions for the implementation of CouncilRegulation (EEC) No 2913/92 establishing the Community
Customs Code (
3), aslas t amended by Regulation (EC) No 502/
1999 (4); whereas, however, it seems desirable, in order to
simplify administrative procedure, to provide more flexiblearrangements than the use of the T5 control copy, in the caseof transactions under the simplified Community transit proce-duresfor carriage by rail or large containersunder Articles412
to 442 of Regulation (EEC) No 2454/93, which providesthat
when a transport operation begins within the Community and isto end outside it, no formalities need to be carried out at thecustoms office of the frontier station;
(11)Whereas in some instance a refund may be claimed in respect of
productswhich have been exported and which have left the
customs territory of the Community, but which are returned forthe purposes of transhipment or a transit operation beforereaching a final destination outside that territory; whereas suchreturns may conceivably also occur for reasons other than trans-port requirements, and more particularly for the purpose of
speculation; whereas in such cases compliance with the 60-day
time-limit for leaving the customs territory of the Community isundermined; whereas, in order to avoid such situations, there is a1999R0800 — EN — 15.03.2003 — 007.001 — 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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need to define clearly the conditionsunder which s uch returns
may take place;
(12)Whereasthe arrangementsprovided for in thisRegulation may
be accorded only to productswhich are in free circulation and
which are, if appropriate, of Community origin; whereasin thecase of certain compound products the refund is fixed not onthe basis of the product itself but by reference to the basicproducts of which they are composed; whereas in cases where
the refund is thus fixed on the basis of one or more components,
it iss ufficient for the grant of the refund or the relevant partthereof that the component or componentsin ques tion them-selves should meet the requirements, or no longer do so solelybecause they have been incorporated in other products; whereas,in order to take into account the particular status of certain
components, a list should be drawn up of products for which
the refundsare fixed on the bas isof one component;
(13)WhereasArticles23 to 26 of Council Regulation (EC) No 2913/92 of 12 October 1992 establishing the Community CustomsCode (
1), aslas t 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 export
refunds; only products wholly obtained or substantiallyprocessed in the Community are deemed to be of Communityorigin; whereasit isappropriate to clarify, in order to reachuniform application throughout the Member States, that certain
mixturesof productsdo not qualify for refund;
(14)Whereas the rate of refund is determined by the tariff classifica-
tion of a product; whereas the classification may, for certainmixtures, goods put up in sets and composite goods, result inthe grant of a higher refund than iseconomically jus tified;whereas it is therefore necessary to adopt special provisions for
determining the refund applicable to mixtures, goods put up in
sets and composite goods;
(15)Whereas, where the rate of the refund varies according to thedestination of the product, provision should be made for verifica-tion that the product hasbeen imported into the third country orcountriesfor which the refund wasfixed; whereass uch a
measure can be relaxed without difficulty in respect of exports
where the refund involved is small and the transaction is suchas to offer adequate assurances that the products concernedarrive at their destination, whereas the purpose of the provisionis to simplify the administrative work involved in the submission
of evidence;
(16)Whereas, where a single rate of refund applies to all destinations
on the day on which the refund isfixed in advance, there isincertain cases a compulsory destination clause; whereas this situa-tion should be treated as a variation of the refund where the rateof the refund applicable on the day on which export takesplace
islower than the rate, of the refund applicable on the day of
advance fixing, adjusted where appropriate to the day on whichexport takesplace;
(17)Whereas, where the rate of refund is differentiated according tothe destination of the exported products, proof should be furn-ished that the product concerned has been imported into a third
country; whereascompletion of cus tomsimport formalities
consists notably in the payment of import duties applicable inorder that the product may be marketed in the third countryconcerned; whereas considering the diversity of situationsprevailing in the importing third countries, it is advisable to
accept the production of customs import documents which give
assurances that the products exported have arrived at their desti-nation, whilst hindering trade as little as possible;1999R0800 — EN — 15.03.2003 — 007.001 — 4
(1) OJ L 302, 19.10.1992, p. 1.
(2) OJ L 17, 21.1.1997, p. 1.
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(18)Whereas, in order to assist the Community exporters in obtaining
proof of arrival at destination, it should be provided that interna-
tional control and supervisory agencies approved by MemberStatesare to deliver arrival certificatesfor exported agriculturalproductsof the Community benefiting from a differentiatedrefund; whereas the approval of these agencies is the responsi-bility of the Member Stateswhich give their approval on a
case-by-case basis, in accordance with certain existing guide-
lines; whereas it is appropriate to clarify the situation and tointegrate the principal guidelinesin thisRegulation;
(19)Whereas, in order to put exports of products enjoying a variablerefund, according to destination, on an equal footing with otherexports, provision should be made for part of the refund, calcu-lated on the basis of the lowest rate of refund applicable on the
day on which export takesplace, to be paid ass oon asthe
exporter has furnished proof that the product has left the customsterritory of the Community;
(20)Whereas in the case of differentiated refunds, if there has been achange of destination, the refund applicable to the actual destina-tion ispayable, s ubject 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 shouldbe introduced for changing the destination where the actual rateof refund is less than the rate for the destination fixed inadvance; 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 ofthe Community;
(21)WhereasArticles23 to 26 of Regulation (EEC) No 2913/92define the non-preferential origin of goods; whereas it is appro-priate in certain cases to apply the criterion covering substantial
processing or working laid down in Article 24 to assess whether
productshave actually reached their des tination;
(22)Whereascertain export trans actionscan lead to deflection oftrade; whereas, in order to prevent such deflections, payment ofthe refund should be subject to the condition that the product hasnot only left the customs territory of the Community but has alsobeen imported into a third country or has undergone substantial
processing or working; whereas, moreover, payment of the
refund may, in some cases, be subject to the product's havingactually been placed on the market in the importing third countryor to its having undergone substantial processing or working;
(23)Whereasif a product hasbeen des troyed or damaged beforebeing placed on the market in a third country or undergoingsubstantial processing the refund is considered not to be due;
whereas in such cases the exporter should have the opportunity
of submitting evidence showing that the export operation wascarried out in such economic conditions as would have allowedthe transaction to be carried out in the normal course of events;
(24)WhereasCommunity financing of export operationsisunjus ti-fied where the operation isnot 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 fundsfrom being allocated for transactions which do not correspondto any objective of the system of export refunds; whereas thisrisk exists for products attracting export refunds which aresubsequently reimported into the Community without having
undergone substantial processing or working in a third country
and on which reduced or zero duty ispaid on reimport ratherthan the normal rate, pursuant to a preferential agreement or aCouncil decision; whereas it is appropriate, in order to limitconstraints on exporters, to apply such measures to the mostsensitive products;1999R0800 — EN — 15.03.2003 — 007.001 — 5
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(26)Whereasit isappropriate, in order to limit the exporters ' uncer-
tainty, to remove the requirement asto repayment of refunds ,
whenever the product isreimported into the Community morethan two yearsafter exportation;
(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 notin line with the aim of the system of export refunds and, on theother hand, no excessive burden should be placed on the nationalauthoritiesthrough an ►
C2obligation to verify systematically
all imports; ◄
(28)Whereas products should be of a quality such that they can be
marketed on normal termsin the Community; whereasit isappropriate, however, to take account of the specific obligations
arising from the standards in force in the third countries of desti-
nation;
(29)Whereascertain productscan los e the entitlement to the refundwhen they cease to be of sound and fair marketable quality;
(30)Whereasno export levy applieswhere an export refund hasbeenfixed in advance or determined by tender, since exportation mustbe effected under the conditionsthusfixed in advance or deter-mined by tender; whereas, by the same token, it should be
provided that where an export iss ubject to an export levy fixed
in advance or determined by tender, exportation isto be effectedunder the conditionslaid down and therefore cannot qualify foran export refund;
(31)Whereas, to enable exporters to finance their transactions moreeasily, Member States should be authorised to advance all orpart of the amount of the refund ass oon asthe export declara-tion or payment declaration is accepted, subject to the provisionof security to guarantee repayment of the amount advanced if it
should later be found that the refund ought not to have been
paid;
(32)Whereasreimburs ement of the amount paid in advance of exportmust be made if there proves to be no right to the export refund
or if there wasa right to a s maller refund; whereasthe reimbur-
sement must include an additional amount to avoid abuses;whereasin cas e of force majeure the additional amount isnot
reimbursed;
(33)WhereasCouncil Regulation (EEC) No 565/80 (1), asamended
by Regulation (EEC) No 2026/83 (2), laysdown general rules
for paying, in advance of export, an amount equal to the exportrefund;
(34)WhereasArticle 4(5) and (6) of Regulation (EEC) No 565/80providesthat the day on which bas ic productsare brought undercustoms control is to be used to determine the rate of refundapplicable or, the adjustments to be made to that rate;
(35)Whereasthe operative date s hould accordingly be the day onwhich the customs authorities accept the declaration from theperson concerned, in which he declares his intention to placethe productsor goodsconcerned under the arrangementsprovided for in Articles4 and 5 of Regulation (EEC) No 565/
80, and to export them, with a refund, after processing or
storage; whereas that declaration must include the necessaryparticularsfor the calculation of refunds ;
(36)Whereas the purpose of paying the refund before processing
takesplace isto put Community productson an equal footing
with productsimported from non-member countriesfor proces -sing and re-exporting;1999R0800 — EN — 15.03.2003 — 007.001 — 6
(1) OJ L 62, 7.3.1980, p. 5.
(2) OJ L 199, 22.7.1983, p. 12.
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(37)Whereas the production methods for processed products and
their control proceduresrequire a degree of flexibility; whereas
Article 115 of Regulation (EEC) No 2913/92 providesfor asystem of equivalence under the inward processing arrange-ments;
(38)Whereas to permit more efficient use of existing storage capa-city, it is appropriate to provide for a system by whichequivalence can be authorised for products stored in bulk and
which are to be exported after processing;
(39)Whereasproductswhich are not eligible for refundsmay not be
equivalent products;
(40)Whereas it is clear from Commission Regulation (EEC) No3002/92 of 16 October 1992 laying down common detailed rulesfor verifying the use and/or destination of products from inter-vention (
1), aslas t 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 fixingcertificates;
(42)Whereas, in cases where export is preceded by storage, itappears appropriate to restrict this Regulation to those forms of
handling intended to ensure preservation of the goods in ques-
tion; whereas, in order to clarify the situation, it should be laiddown that such forms of handling do not in any way affect therefund to be applied;
(43)WhereasArticle 5 of Regulation (EEC) No 565/80 laysdownthat an amount equal to the export refund isto be paid ass oon
asthe productsor goodshave been brought under the cus toms
warehousing or free zone procedure; whereas once the paymentdeclaration has been accepted, it should be possible to transportsuch products or goods to a Member State other than that inwhich payment is made, for storage and subsequent export;whereas provision should be made for a T5 control copy to
accompany the productsor goodsin order to furnis h proof of
departure from the Community; whereas, in order to preventrisks of duplicated payment, the export declaration should beendorsed with certain entries informing the paying agency ofthe Member State where the export declaration isaccepted that
the procedure for payment of the refund hasalready been
commenced;
(44)Whereasno refund isgranted if the time limit for export or forsubmitting the proof required for obtaining payment of therefund is not complied with; whereas measures should beadopted similar to those contained in Commission Regulation(EEC) No 2220/85 of 22 July 1985 laying down common
detailed rules for the application of the system of securities for
agricultural products(
3), aslas t amended by Regulation (EEC)
No 3403/93 (4);
(45)Whereasin the Member Statesproductsimported from non-member countries for certain uses are exempt from duties;whereas, in so far as those outlets are substantial, Communityproducts should be placed on an equal footing with such
products from non-member countries; whereas this situation
arises particularly in the case of products used in supplying shipsand aircraft;1999R0800 — EN — 15.03.2003 — 007.001 — 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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(46)Whereas in the case of ship and aircraft supplies and deliveries
to the armed forces it is possible to lay down special rules for
determining the amount of the refund;
(47)Whereas products taken on board ship as supplies are used forconsumption on board; whereas, these products, consumed asthey are or used in the preparation of food on board, qualify forthe refund applicable to unprocessed products; whereas, in view
of the limited space available on aircraft, food has to be prepared
before it is taken on board; whereas, with a view to harmonisa-tion, rules should be adopted so as to enable the same refund tobe given on agricultural productscons umed on board aircraft asare given to those consumed after preparation on board ship;
(48)Whereas the business of delivering ship and aircraft supplies is avery specialised trade, warranting special arrangements for theadvance of refunds; whereas products and goods delivered tovictualling warehouses must subsequently be delivered forvictualling; whereas deliveries to such warehouses cannot be
treated asfinal export for the purpos esof entitlement to refund;
(49)Whereas, if use is made of these facilities and it is later found
that the refund should not have been paid, the exporters will ineffect have had the unjustified benefit of an interest-free loan;whereas measures should therefore be taken to preclude thisunwarranted benefit;
(50)Whereasin order to maintain the competitivenes sof Communitygoods supplied to platforms in certain areas close to MemberStates, refunds should be made available at the rate applicableto victualling within the Community; whereasthe payment of arefund rate above the lowest in respect of deliveries to a parti-
cular destination cannot in any event be justified unless there is
no doubt that the goodshave reached that des tination; whereasthe delivery of supplies to platforms in isolated 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 lesser impor-tance: whereas, since the extent of territorial waters variesaccording to the Member Statesbetween 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 of
that delivery from a competent authority; whereasit would be
reasonable to apply to such deliveries the same rate of refundasappliesto victualling in a Community port;
(52)Whereas it is desirable that agricultural products used insupplying ships and aircraft should qualify for an identical
refund whether they are taken on board a ship or an aircraft
within the Community or outside it;
(53)Whereas deliveries of such supplies in third countries may bedirect or indirect; whereas methods of supervision appropriateto each type of delivery should be introduced;
(54)Whereasunder the provis ionsof Article 161(3) of Regulation(EEC) No 2913/92 the island of Heligoland does not qualify asa destination for which refunds are payable; whereas theconsumption of agricultural products from the Community inthe island of Heligoland should be encouraged; whereas thenecessary provisions should be adopted for that purpose;1999R0800 — EN — 15.03.2003 — 007.001 — 8
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(55)Whereass ince the entry into force of the Interim Agreement on
trade and customs union between the Community and San
Marino (1) the territory of that State no longer formspart of the
customs territory of the Community; whereas it follows fromArticles1, 5 and 7 of that Agreement that pricesfor agriculturalproducts are at the same level within the customs union and thatthere is, therefore, no economic justification for granting export
refundson Community agricultural productscons igned to San
Marino;
(56)Whereas, if an application for repayment or remission of dutiesis subsequently refused, the products concerned may be eligible
for an export refund or will be subject, as the case may be, to an
export levy or export charge; whereas consequently, it is neces-sary to lay down special provisions;
(57)Whereas, generally, armed forces stationed in a non-member
country 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 itappears possible to take specific measures — in respect of armedforceswhich are under the command either of a Member State
or an international organisation of which at least one of the
Member States is a member, in respect of international organisa-tionsof which at leas t one Member State isa member and inrespect of diplomatic bodies — which provide that the proof ofimport shall be furnished by a special document;
(58)Whereas a provision should be introduced whereby the refund isto be paid by the Member State on whose territory the exportdeclaration wasaccepted;
(59)Whereas it may happen that by reason of circumstances beyondthe control of the exporter the T5 control copy cannot beproduced even though the product hasleft the cus tomsterritoryof the Community or hasreached a particular des tination;whereas such a situation may impede trade; whereas in such
circumstances other documents should be recognised as equiva-
lent;
(60)Whereas in the interests of sound administrative practice, appli-cationsfor payment of the refund, accompanied by all relevant
documents, should be required within a reasonable period, save
in cases offorce majeure and in particular when it hasnot been
possible to comply with the time limit because of administrativedelaysbeyond the control of the exporter;
(61)Whereasthe period in which the payment of the export refundsiscarried out variesfrom one Member State to the other;whereas it is advisable, in order to avoid distortions to competi-tion, to introduce a maximum uniform period for the payment ofthese refunds by the paying agencies;
(62)Whereasexportsof very s mall quantitiesof productsare of noeconomic significance and are liable to overburden the compe-tent authorities unnecessarily; whereas the competent servicesof the Member States should be given the option of refusing to
pay refunds in respect of such exports;
(63)Whereasthe Community rulesprovide for the granting of export
refunds on the sole basis of objective criteria, in particular as tothe quantity, nature and characteristics of the product exported,
and its geographical destination; whereas, in the light of experi-
ence, measures to combat irregularities and notably fraudharmful to the Community budget should be intensified;whereas, to that end, provision should be made for the recoveryof amountsover-paid and s anctionsto encourage exporterstocomply with Community rules;1999R0800 — EN — 15.03.2003 — 007.001 — 9
(1) OJ L 359, 9.12.1992, p. 13.
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(64)Whereas, to ensure the correct functioning of the system of
export refunds, sanctions should be applied regardless of any
subjectivity of the fault; whereas it is nevertheless appropriateto waive sanctions in certain cases, and notably where there isan obviouserror recognis ed by the competent authority, and toprovide harsher sanctions in cases of intent; whereas thosemeasures 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 in
Member States, explicit provision should be made, as far asexport refundsare concerned, for any amount over-paid to bereimbursed with interest by the beneficiary, and the procedurefor payment should be laid down; whereas, in order better to
protect the Community's financial interest, provision should be
made, where the right to a refund istrans ferred, for that obliga-tion to be extended to the transferee; whereas sums and interestrecovered, and sanctions collected, should be credited to theEuropean Agricultural Guidance and Guarantee Fund (EAGGF)in accordance with the principleslaid down in Article 8(2) of
Council Regulation (EEC) No 729/70 of 21 April 1970 on the
financing of the common agricultural policy (
1), aslas t amended
by Regulation (EC) No 1287/95 (2);
(66)Whereas, in order to ensure uniform application throughout theCoummunity of the principle of legitimate expectation whereamountsover-paid are recovered, the conditionsunder which
that principle may be invoked should be laid down without
prejudice to the treatment of irregular expenditure asprovidedfor, in particular, in Articles5 and 8 of Regulation (EEC) No729/70;
(67)Whereas the exporter should be responsible in particular for theacts of any third party which could make it possible to obtainimproperly the documentsneeded for payment of the refund;
(68)Whereasthe relevant management committeeshave not deliv-ered opinionswithin the time limitss et down by their chairmen,
HAS ADOPTED THIS REGULATION:
TITLE I
SCOPEANDDEFINITIONS
Article 1
Without prejudice to derogationsprovided for in Community regula-
tions specific to certain products, this Regulation lays down common
detailed rules for the application of the system of export refunds, here-inafter referred to as‘refunds ’, provided for in:
— Article 3 of Council Regulation No 136/66/EEC (
3) (oilsand 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) (poultry-
meat),1999R0800 — EN — 15.03.2003 — 007.001 — 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.
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— Article 17 of Council Regulation (EEC) No 1785/81 (1) (sugar,
isoglucose and inulin syrup),
— Articles55 and 56 of Council Regulation (EEC) No 822/87 (2)
(wine),
— Article 13 of Regulation (EEC) No 1766/92 (cereals),
— Article 13 of Council Regulation (EEC) No 3072/95 (3) (rice),
— Article 35 of Council Regulation (EC) No 2200/96 (4) (fruit and
vegetables),
— Articles16, 17 and 18 of Council Regulation (EC) No 2201/96 (5),
(products processed from fruit and vegetables).
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 asbasic 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 (
6);
(b) ‘import duties’ means customs duties, charges having equivalent
effect and other import chargesprovided for under the commonagricultural policy or under specific trade arrangements applicable
to certain goods resulting from the processing of agricultural
products;
(c) ‘Member State of export’ meansthe Member State in which the
export declaration isaccepted;
(d) ‘advance fixing of the refund’ meansthe fixing of the refund on
the day of submission of the application for an export licence oradvance-fixing certificate, the rate being adjusted by any increaseor corrective amount applicable to the refund;
(e) ‘differentiated refund’ means:
— more than one rate of refund isfixed on the s ame product
depending on the third country of destination, or
— one or more ratesof refund are fixed on the s ame product
according to the third country of destination, no rate beingfixed for one or more third countries;
(f) ‘differentiated part of the refund’ meansthe part of the refund
obtained by deducting from the total amount of the refund applic-able the refund paid or to be paid on the basis of proof of exit
from the customs territory of the Community, calculated in accor-
dance with Article 18;
(g) ‘export’ meansthe completing of cus tomsexport formalities
followed by the exit of the productsfrom the cus tomsterritory ofthe Community;
(h) ‘T5 control copy’ meansthe document referred to in
►
M5Articles912a to 912g ◄of Regulation (EEC) No 2454/93;
(i) ‘exporter’ meansthe natural or legal pers on who isentitled to the
refund. Where an export licence with advance fixing of the refund
must or may be used, the holder or, where appropriate, the trans-
feree of the licence shall be entitled to the refund. The exporter forcustoms purposes may be different from the exporter within the1999R0800 — EN — 15.03.2003 — 007.001 — 11
(1) OJ L 177, 1.7.1987, p. 1.
(2) OJ L 84, 27.3.1987, p. 1.
(3) OJ L 329, 30.12.1995, p. 18.
(4) OJ L 297, 21.11.1996, p. 1.
(5) OJ L 297, 21.11.1996, p. 29.
(6) OJ L 136, 31.5.1994, p. 5.
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meaning of thisRegulation, given the relations hip between
economic operatorsunder private law, except where otherwis estated in special provisions adopted under certain common market
organisations;
(j) ‘advance on refund’ meansan amount equal at mos t to the refund
paid from the time of acceptation of the export declaration;
(k) ‘prefinancing of the refund’ meansadvanceson refundswhere
goods are processed or stored prior to export, pursuant to Regula-tion (EEC) No 565/80;
(l) ‘rate of refund determined by invitation to tender’ meansthe
refund quoted by the exporter and accepted by tender;
(m) ‘customs territory of the Community’ means the territories referred
to in Article 3 of Regulation (EEC) No 2913/92;
(n) ‘refund nomenclature’ meansthe agricultural product nomencla-
ture for export refunds in accordance with CommissionRegulation (EEC) No 3846/87 (
1);
(o) ‘export licence’ meansthe document referred to in Article 1 of
Commission Regulation (EEC) No 3719/88 (2).
2. For the purposes of this Regulation, refunds determined by invita-
tion to tender shall rank as refunds fixed in advance.
3. Where an export declaration coverss everal different refund
nomenclature codesor Combined Nomenclature codes , the entriesrelating to each code shall be deemed to be separate declarations.
TITLE II
EXPORTSTOTHIRDCOUNTRIES
CHAPTER 1
Entitlementtorefunds
Section 1
General provisions
Article 3
Without prejudice to Articles18, 20, 21 of thisRegulation and Article
4(3) of Council Regulation (EC) No 2988/95 (3), entitlement to the
refund isacquired:
— on leaving the customs territory of the Community, when a single
refund rate appliesfor all third countries ,
— on importation into a specific third country, when a differentiated
refund appliesfor that third country.
Article 4
1.►M3Entitlement to the refund shall be conditional upon the
presentation of an export licence with advance fixing of the refund,except in the case of exports of goods.
However, no licence shall be required to obtain a refund:
— where the quantitiesexported per export declaration are les sthan or
equal to the quantitiess et out in Annex III to Regulation (EC) No1291/2000,
— in cases covered by Articles 6, 36, 40, 44, 45 and Article 46(1),
— for deliveries to Member States' armed forces stationed in non-
member countries. ◄1999R0800 — EN — 15.03.2003 — 007.001 — 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.
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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 than that indicated in box 16
of the licence if both productsbelong:
— to the same category as referred to in the second 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 thispurpos e in accordance with the procedure laid
down in Article 23 of Regulation (EEC) No 1766/92 or the corre-
sponding articles of the other regulations governing ►
C2the
common organisations of the markets. ◄
In the cases set out in the first subparagraph, the following further
conditionss hall apply:
— if the rate of refund corresponding to the actual product is equal to
or higher than the rate applicable to the product shown in box 16 ofthe 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 thelicence, the refund to be paid shall be that obtained by the applica-tion of the rate corresponding to the actual product, less, save incases offorce majeure , 20 % of the difference between the refund
corresponding to the product indicated in box 16 of the licence and
the refund for the actual product.
Where the second indent of the second subparagraph and point (b) of
Article 18(3) apply, the reduction to be applied to the refund corre-
sponding 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 refund corre-sponding 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 payment
declaration.
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 reduced
by the amount of the penalty referred to in Article 51.
Article 5
1. ‘Day of export’ meansthe day on which the cus tomsauthorities
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 isnot fixed in
advance;
(b) any adjustments to be made to the rate of refund where it is so
fixed in advance;
(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 calculatethe 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 when calcu-lating the refund;1999R0800 — EN — 15.03.2003 — 007.001 — 13
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(b) in the case of goods, the provisions 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
leave the customs territory of the Community.
6. By way of derogation from Article 282(2) of Regulation (EEC)
No 2454/93, the authorisation to make the export declaration in a
simplified form may stipulate that the simplified declaration shallcontain an estimate of the net mass of products exported in bulk or innon-standard units, where the exact quantity can only be establishedonce loading onto the meansof trans port iscompleted.
The additional declaration indicating the exact net mass must be lodged
once loading iscompleted. It mus t be accompanied by documentaryevidence of the exact net mass loaded.
No refund shall be granted for quantities exceeding 110 % of the esti-
mated net mass. Where the mass actually loaded is less than 90 % ofthe estimated net mass, the refund for the net mass actually loaded willbe reduced by 10 % of the difference between the refund corresponding
to 90 % of the estimated net mass and the refund corresponding to the
mass actually loaded. However, where export occurs by sea or navig-able inland waterway, if the exporter can supply signed proof from theperson responsible for the means of transport that constraints peculiarto thistype of trans port or alternatively overloading on the part of other
exporters have prevented the loading of all his goods, the refund shall
be paid for the net mass actually loaded. This subparagraph shall applyif the exporter hasus ed the local clearance procedure provided for inArticle 283 of Regulation (EEC) No 2454/93, provided that thecustoms authorities have authorised the correction of the records inwhich the exported productswere entered.
The following shall be considered non-standard units: live animals,
(half-) carcases, quarters, fore-ends, legs, shoulders, bellies and loins.
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 arrangementsunder Article 26 of thisRegula-
tion.
7. All persons exporting products for which they claim a refund
shall be required to:
(a) lodge the export declaration with the competent customs office in
the place where the productsare to be loaded for export trans port;
(b) inform that customs office at least 24 hours prior to starting the
loading operationsand indicate the anticipated duration of loading.
The competent authoritiesmay s tipulate a time limit other than 24hours.
The following may be considered as the place of loading for the trans-
port of productsintended for export:
— in the case of products exported in containers, the place where they
are loaded into the containers,
— in the case of products exported in bulk, sacks, cartons, boxes,
bottles, etc. and not loaded into containers, the place where themeans of transport, in which they will leave the customs territoryof the Community, isloaded.
The competent customs office may authorise the loading operations
after having accepted the export declaration, before expiry of the timelimit referred to in point (b).
The competent customs office must be able to make physical checks
and identify the goodsfor trans port to the office of exit from thecustoms territory of the Community.1999R0800 — EN — 15.03.2003 — 007.001 — 14
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If the first subparagraph cannot be applied for administrative or other
duly justified reasons, the export declaration may be lodged only witha competent customs office in the Member State concerned and, where
a physical check is carried out in accordance with Regulation (EEC)
No 386/90, any goods presented must be fully unloaded. However, thegoodsdo not have to be unloaded completely if the competent authori-tiescan perform a thorough phys ical check.
Article 6
By way of derogation from Article 5(2), where the quantitiesexported
do not exceed 5 000 kilogramsof product per refund nomenclaturecode in the case of cereals or 500 kilograms per refund nomenclatureor Combined Nomenclature code in the case of other products andwhere such exports involve frequent consignments, the Member State
may allow the last day of the month to be used to determine the refund
applicable or, if the refund isfixed in advance, any adjus tmentsto bemade thereto.
Where the refund isfixed in advance or isdetermined 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 option shall not apply the
normal procedure for the quantities set out in the first paragraph.
In the case of Member States not participating in economic and mone-
tary union, the last day of the month shall also be used to. determinethe euro exchange rate into national currency applicable to the amountof the refunds.
Article 7
1. Without prejudice to Articles14 and 20, payment of the refund
shall be conditional upon proof being furnished that the products
covered by accepted export declarationshave left the cus tomsterritory
of the Community in their unaltered state within 60 days of suchacceptance.
However, the quantitiesof productstaken ass amplesat the time of
completion of customs export formalities and not returned subsequently
shall be regarded as not having been removed from the products' netmass from which they were actually taken.
2. For the purposes of this Regulation, catering supplies delivered to
drilling or extraction rigsasdefined in point (a) of Article 44(1) s hallbe deemed 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 therefund nomenclature or the subheading of the goods in the Combined
Nomenclature. Repackaging may take place only after the customs
authoritieshave given their agreement.
Where repackaging takesplace, the T5 control copy s hall 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 down in paragraph 1, that time limit may, atthe exporter's request, be extended for such period as the competentauthorities of the Member State of export deem necessary in thecircumstances.
Article 8
If, before leaving the customs territory of the Community, a product
covered by an accepted customs declaration crosses Community terri-1999R0800 — EN — 15.03.2003 — 007.001 — 15
▼B
▼B
tory other than that of the Member State of export, proof that the
product has left the customs territory of the Community shall be furn-ished by means of the duly endorsed original of the T5 control copy.
Boxes33, 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 productshave left the cus tomsterritory of the Community hasbeen endorsed by the competent authorities, the products may not,except in cases of forcemajeure , remain for more than 28 daysfor
the purposes of transhipment in any other port(s) located in the
same or another Member State. That time limit shall not applywhere the productshave left the final port in the cus tomsterritoryof the Community within the original 60-day time limit.
(b) Refunds shall be paid subject to presentation to the paying agency
of:
— a declaration by the exporter that the productsare not to be
transhipped in another Community port,
or
— proof of compliance with (a). Such proof shall consist in parti-
cular of the transport document(s), or a copy or photocopythereof, covering the productsfrom departure from the firs tport at which the documentsreferred to in (a) were endors ed,
to arrival in the third country in which they are to be unloaded.
Declarations as referred to in the first indent shall be subject to
suitable spot checks by the paying agency. The proof referred toin the 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) Asan alternative to the conditionss et out in point (b), the Member
State of destination of the T5 control copy or the Member Statewhere a national document is used as proof may stipulate that theT5 control copy or the national document proving that the productshave left the customs territory of the Community is to be endorsed
only on presentation of a transport document specifying a final
destination outside the customs territory of the Community.
In such cases, one of the following entries shall be added by the
competent authoritiesof the Member State of des tination of theT5 control copy or the Member State where a national document
is used as proof under the heading ‘Remarks’ in the section headed
‘Control of use and/or destination’ on the T5 control copy or underthe corresponding heading of the national document:
— Documento de transporte con destino fuera de la CE presen-
tado,
— Transportdokument med destination uden for EF forelagt,
— Beförderungspapier mit Bestimmung außerhalb der EG wurde
vorgelegt,
—Υποβαλλόµενο έγγραφο µεταφοράς µε προορισµό εκτός
ΕΚ,
— Transport document indicating a destination outside the customs
territory of the Community hasbeen pres ented,
— Document de transport avec destination hors CE présenté,
— Documento di trasporto con destinazione fuori CE presentato,
— Vervoerdocument voor bestemming buiten EG voorgelegd,1999R0800 — EN — 15.03.2003 — 007.001 — 16
▼M4
▼M4
— Documento de transporte com destino fora da CE apresentado,
— Kuljetusasiakirja, jossa ilmoitetaan yhteisön tullialueen ulko-
puolinen määräpaikka, on esitetty,
— Transportdokument med slutlig destination, utanför gemenska-
penstullområde har lagtsfram.
Compliance with this point shall be verified by suitable spot checks
conducted by the paying agency.
(d) Where it isfound that the conditionss et out in point (a) have not
been complied with, for the purposes of Articles 35 and 50 the day,or days, by which the 28-day time limit is exceeded shall bedeemed to be daysby which the time limit laid down in Articles
7 and 34 isexceeded.
If both the 60-day time limit laid down in Article 7(1} and the 28-
day time limit laid down in point (a) are exceeded, the amount bywhich the refund isto be reduced or the part of the s ecurity to beforfeited shall be equal to that due to the greater of the two over-runs.
2. For the purpose of granting refunds in the case of export by road,
by inland waterway or by rail, the following special provisions shallapply:
(a) Where the T5 control copy or the national document proving that
the productshave left the cus tomsterritory of the Community hasbeen endorsed by the competent authorities, the products concernedmay not, except in cases of force majeure , return to such territory
other than for the purpose of a transit operation and for not more
than 28 days. That time limit shall not apply where the products
concerned have left the customs territory of the Community defini-tively within the 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 transport docu-mentscovering the productsup to their arrival in the third countryin which they are to be unloaded, shall be required.
In cases where it is found that the conditions set out in (a) have not
been complied with, for the purposes of Articles 35 and 50 the day,
or days, by which the 28-day time limit is exceeded shall bedeemed to be daysby which the time limit laid down in Articles7 and 34 isexceeded.
If both the 60-day time limit laid down in Article 7(1) and the 28-
day time limit laid down in (a) are exceeded, the amount by whichthe refund isto be reduced or the part of the s ecurity 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
productshave left the cus tomsterritory of the Community may beendorsed by the competent authorities only on presentation of atransport document indicating a final destination outside the
customs territory of the Community.
(b) In cases where it is found that, after completion of the formalities
referred to in point (a), the productshave remained, except in cas esofforce majeure , for more than 28 days for the purpose of trans-
hipment in one or more other airportsin the cus tomsterritory ofthe Community, the day, or days, by which the 28-day time limitis exceeded shall, for the purposes of Articles 35 and 50, be
deemed daysby which the time limit laid down in Articles7 and
34 isexceeded.
If both the 60-day time limit stipulated in Article 7(1) and the 28-
day time limit stipulated in this point are exceeded, the amount bywhich the refund isto be reduced or the part of the s ecurity to beforfeited shall be equal to that due to the greater of the two over-runs.1999R0800 — EN — 15.03.2003 — 007.001 — 17
▼B
▼B
(c) Compliance with this paragraph shall be verified by suitable spot
checksconducted by the paying agency.
(d) The 28-day time limit laid down in (b) shall not apply where the
productsconcerned have left the cus tomsterritory of the Commu-nity definitively within the original 60-day time limit.
Article 10
1. Where the product isplaced, in the Member State of export,
under one of the simplified Community transit procedures for carriageof goodsby rail or large containersprovided for in Articles412 to442a of Regulation (EEC) No 2454/93 to a station of destination orfor delivery to a consignee outside the customs territory of the Commu-
nity, payment of the refund shall not be conditional on production of
the T5 control copy.
2. For the purposes of paragraph 1, the competent customs office
shall ensure that the words ‘Departure from the customs territory ofthe 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 proce-
dure asreferred to in paragraph 1 may not permit the contract of
carriage to be amended so that carriage ends within the Community
unless it is established that:
— where the refund hasbeen paid, s uch refund hasbeen reimburs ed,
or
— the necessary steps have been taken by the authorities concerned to
ensure that the refund is not paid.
However, where the refund hasbeen paid purs uant to paragraph 1 and
the product hasnot left the cus tomsterritory of the Community within
the time limit laid down, the competent customs office shall so informthe agency responsible for paying the refund and shall provide it assoon as possible with all the necessary particulars. In such cases therefund shall be regarded as over-paid.
4. Where a product circulating under the external Community transit
procedure or the common transit procedure is placed in a Member
State other than that of export under a procedure asprovided for in
paragraph 1 for carriage to a station of destination or delivery to aconsignee outside the customs territory of the Community, the customsoffice at which the product hasbeen placed under a procedure asreferred 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 the original of the T5 control copy:
— Salida del territorio aduaneiro de la Comunidad bajo el régimen de
tránsito comunitario simplificado por ferrocarril o en grandes conte-nedores:
1999R0800 — EN — 15.03.2003 — 007.001 — 18
▼M5
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▼B
— 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-bahn oder in Großbehältern:
—Έξοδος από το τελωνειακό έδαφος της Κοινότητας υπό το
απλοποιηµένο καθεστώς της κοινοτικής διαµετακόµισης µεσιδηρόδροµο ήµεγάλα εµπορευµατοκιβώτια:
— Exit from the customs territory of the Community under the simpli-
fied Community transit procedure for carriage by rail or large
containers:
— Sorte du territoire douanier de la Communauté sous le régime du
transit communautaire simplifié par chemin de fer ou par grandsconteneurs:
1999R0800 — EN — 15.03.2003 — 007.001 — 19
▼B
— 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 grote
containers:
— Saída do território aduaneiro da Comunidade aø abrigo do regime
do trânsito comunitário simplificado por caminho-de-ferro ou em
grandescontentores :
— Viety yhteisön tullialueelta yksinkertaistetussa yhteisön passitusme-
nettelyssä rautateitse tai suurissa konteissa
— Utförsel från gemenskapens tullområde enligt det förenklade transi-
teringsförfarandet för järnvägstransporter eller transporter i stora
containrar:
Where the contract of carriage isamended s o that carriage terminateswithin the Community, paragraph 3 shall apply mutatismutandis .
5. Where a product istaken over by the railwaysin the Member
State of export or another Member State and circulatesunder theexternal Community transit procedure or the common transit procedureunder a contract of carriage for combined road-rail transport by rail toa destination outside the customs territory of the Community, the1999R0800 — EN — 15.03.2003 — 007.001 — 20
▼B
customs office competent for or nearest to the rail terminal at which
the product is taken over by the railways shall insert one of thefollowing entries under ‘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:
—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:
1999R0800 — EN — 15.03.2003 — 007.001 — 21
▼B
— 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'am-
bito di un trasporto combinato 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 yhteisön tullialueelta rautateitse yhdistetyssä rautatie- ja
maantiekuljetuksessa:
— Utförsel från gemenskapens tullområde på järnväg vid kombinerad
järnvägs- och landsvägstransport:
A contract of carriage for combined road-rail transport which is
amended so that carriage terminates within the Community instead ofoutside may not be performed by the railway authorities without prior1999R0800 — EN — 15.03.2003 — 007.001 — 22
▼B
authorisation from the office of departure. In such cases, paragraph 3
shall applymutatismutandis .
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 in free circulation within the Community, or— are in free circulation within the Community, the refund in thiscas e
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 the
product having regard to the first subparagraph.
2. Where the refund isgranted on condition that the product isof
Community origin, exporterss hall declare the origin asdefined in the
second and third subparagraphs in accordance with the Communityrulesin force.
For the grant of the refund, productsare of Community origin if they
are wholly obtained in the Community or if they underwent their lastsubstantial processing or working in the Community in accordancewith the provisions of Article 23 or 24 of Regulation (EEC) No 2913/92.
Without prejudice to paragraph 5, productsobtained from the following
shall not qualify for refund:
— materialsoriginating in the Community, and
— agricultural materialscovered by the regulationsreferred to in
Article 1 imported from third countrieswhich 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
laid down in that Regulation and shall specify the condition in ques-tion.
4. Declarationsunder paragraphs2 and 3 s hall be verified in the
same way as the other information in export declarations.
5. Where compound productsqualifying for a refund on one or more
of their ingredientsare exported, the refund on the latter s hall be
granted subject to its or their compliance with the condition set out in
paragraph 1.
The refund shall also be granted where the ingredient, or ingredients, in
respect of which the refund is claimed came originally within the terms
set 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 refundsfixed on the bas isof 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 30 59,
1702 30 91, 1702 30 99, 1702 40 90 and 1702 90 50, isoglucosefalling within CN codes1702 30 10, 1702 40 10, 1702 60 10 and1702 90 30 and beet and cane syrups falling within CN codes1702 60 95 and 1702 90 99, used in products listed in Article 1(2)
of Regulation (EC) No 2201/96,
— milk and milk productsand s ugar exported in the form of products
falling within CN codes0402 10 91 to 99, 0402 29, 0402 99,0403 10 31 to 39, 0403 90 31 to 39, 0403 90 61 to 69, 0404 10 26to 38, 0404 10 72 to 84 and 0404 90 81 to 89 and exported in the1999R0800 — EN — 15.03.2003 — 007.001 — 23
▼B
form of goodsfalling within ►C2CN code 0406 30 ◄which are
not in either of the situations referred to in Article 9(2) of theTreaty,
— cerealsexported in the form of productsfalling within CN codes
2309 10 11 to 70 and 2309 90 31 to 70 and listed in Annex A toRegulation (EEC) No 1766/92,
— milk and milk productsexported in the form of productsfalling
within CN codes2309 10 11 to 70 and 2309 90 31 to 70 and lis tedin Article 1 of Regulation (EEC) No 804/68.
Article 12
1. The rate of refund applicable to mixturesfalling 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 ingredientsdoes not qualify for a refund, no refund shall be payable on such
mixtures.
2. For the purposes of calculating the refunds applicable to goods
put up in sets and composite goods, each component shall be consid-
ered to be a separate product.
3. Paragraphs 1 and 2 shall not apply to mixtures, goods put up in
sets and composite goods for which special rules of calculation are laiddown.
Article 13
The provisions relating to the advance fixing of refunds and to adjust-
mentsto be made thereto s hall apply only to productsfor which a rate
of refund equal to or greater than zero isfixed
Section 2
Differentiated refunds
Article 14
1. Where the rate of refund variesaccording to des tination, refunds
shall be paid subject to the additional conditions laid down under Arti-cles15 and 16.
Article 15
1. The products shall be imported in their unaltered state into the
third country or one of the third countriesfor which the refund applies
within 12 monthsof 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 unal-
tered state if there is no evidence whatsoever of processing.
However:
— operationsasreferred 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 takesplace in the third country into which all the productsres ultingfrom such processing are imported.1999R0800 — EN — 15.03.2003 — 007.001 — 24
▼M1
▼B
▼B
3. A product shall be considered to have been imported when the
customs import formalities, in particular those concerning the collec-tion of import dutiesin the third country have been completed.
4. The differentiated part of the refund shall be paid on the mass of
the productswhich underwent the cus tomsformalitiesfor 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 naturalcauses and which are recognised by the competent authorities or due to
samples taken in accordance with the provisions of the second subpar-
agraph of Article 7(1).
Article 16
1. Proof that customs formalities for importation have 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 bodywhich endorsed the original document, an official agency of thethird country concerned, an official agency of a Member State inthe third country concerned or an agency responsible for paying
the refund;
(b) a certificate of unloading and importation drawn up by an approved
international control and supervisory agency (hereinafter referred to
asSA) in accordance with the ruless et out in Annex VI, ChapterIII, using the model set out in Annex VII. The date and number ofthe customs document of import must appear on the certificateconcerned.
2.►
M4Where the exporter cannot obtain the document chosen in
accordance with points(a) or (b) of paragraph 1 even after taking theappropriate steps, or where there are doubts as to the authenticity of thedocument furnished, or its accuracy in all respects, proof of completionof customs formalities for importation may be furnished by one ormore of the following documents: ◄
(a) a copy of the unloading document issued or endorsed in the third
country for which a refund ispayable;
(b) a certificate of unloading issued by an official agency of a Member
State established in, or competent for, the country of destination, inaccordance with the requirementsand in conformity with the modelset out in Annex VIII, certifying in addition that the product has
left the place of unloading or at least that, to its knowledge, the
product has not subsequently been loaded for re-exportation;
(c) a certificate of unloading drawn up by an approved SA in accor-
dance with the rules set out in Annex VI, Chapter III, using the
model set out in Annex IX, certifying in addition that the producthasleft the place of unloading or at leas t that, to itsknowledge, theproduct has not subsequently been loaded for re-exportation;
(d) a bank document issued by approved intermediaries established in
the Community, certifying, in the case of the third countries listedin Annex II, that payment for the exportsin ques tion hasbeen
credited to the exporter'saccount with them;
(e) a certificate of acceptance of delivery issued by an official agency
of the third country concerned, where the goodsare purchas ed by
that country or by an official agency of that country or where the
goodscons titute food aid;
(f) a statement of acceptance of delivery issued either by an interna-
tional organisation or a humanitarian organisation approved by the
Member State of exportation, where the goodscons titute food aid;
(g) a statement of acceptance of delivery issued by a body in a third
country whose invitations to tender are acceptable under Article1999R0800 — EN — 15.03.2003 — 007.001 — 25
▼M4
▼B
▼M4
▼B
▼B
44 of Regulation (EEC) No 3719/88 where the goodsare purchas ed
by that body.
3. Exporters shall in all cases produce a copy or photocopy of the
transport documents.
4. The Commission may, in accordance with the procedure laid
down in Article 38 of Regulation No 136/66/EEC and in the corre-sponding articles of the other regulations on the common organisation
of the markets, provide, in certain specific cases to be determined, for
proof of import asreferred to in paragraphs1 and 2 to be furnis hed bya specific document or in any other way.
Article 16a
1. An SA wishing to issue certificates as referred to in Article
16(1)(b) and (2)(c) hasto be approved by the competent authority ofthe Member State where it hasitsregis tered office.
2. The SA shall be approved at its request for a renewable period of
three years, if it fulfils the conditions set out in Annex VI, Chapter I.The approval shall be valid for all Member States.
3. The approval shall specify whether the authorisation to issue
certificatesasreferred to in Article 16(1)(b) and (2)(c) s hall be on a
worldwide basis or limited to a certain number of third countries.
Article 16b
1. The SA shall act in accordance with the rules set out in Annex
VI, Chapter II, point 1.
If one or more of the conditions set out in those rules are not respected,
the Member State which has approved the SA shall suspend the
approval for such a period as is required to remedy the situation.
2. The Member State which hasapproved the SA s hall control the
performance and behaviour of the SA in accordance with the require-mentss et out in Annex VI, Chapter II, point 2.
Article 16c
Member Stateswhich have approved SAss hall provide for an effective
system of sanctions for cases where an approved SA has issued a falsecertificate.
Article 16d
1. The Member State which hasapproved the SA s hall immediately
withdraw the approval:
— if the SA doesno longer comply with the conditionsfor approval
set out in Annex VI, Chapter I, or
— if the SA has repeatedly and systematically issued false certificates.
In this case the sanction provided for in Article 16(c) shall notapply.
2. The withdrawal shall be total or limited to certain parts or activ-
itiesof the SA according to the nature of the s hortcomingsdetected.
3. Whenever an approval iswithdrawn by a Member State from an
SA belonging to a group of companies, Member States which haveapproved SAs belonging to the same group, shall suspend the approvalsof these SAs for a period not exceeding three months in order to carryout the necessary investigations to verify whether the SAs also featurethe shortcomings detected in relation to the SA whose approval has
been withdrawn.
For the application of the previouss ubparagraph, a group of companies
shall comprise all companies whose capital is owned, directly or indir-ectly, for more than 50 % by one single parent company, as well as theparent company itself.1999R0800 — EN — 15.03.2003 — 007.001 — 26
▼M4
▼M4
Article 16e
1. Member States shall notify the approval of SAs to the Commis-
sion.
2. A Member State that withdraws or suspends the approval shall
immediately notify the other Member States and the Commission, indi-cating the shortcomings that led to the withdrawal or suspension.
The notification to Member States shall be sent to the Member States
central bodieslis ted in Annex X.
3. The Commission shall periodically publish for information an
updated list of the SAs approved by Member States.
Article 16f
1. Certificates as referred to in Article 16(1)(b) and (2)(c) issued
after the date of withdrawal or suspension of the approval shall not be
valid.
2. Member States shall refuse to accept certificates as referred to in
Article 16(1)(b) and (2)(c) if they detect irregularitiesor deficienciesinthe certificates. When such certificates have been issued by an SAapproved by another Member State, the Member State which detectsthe irregularities shall notify these circumstances to the Member Statewhich gave the approval.
Article 17
Member Statesmay exempt exportersfrom furnis hing proof required
under Article 16 other than the transport document, in case of an exportdeclaration giving entitlement to a refund the differentiated part of
which isles sthan or equal to:
(a) EUR 2 400 where the third country or territory of destination is
listed in Annex IV;
(b) EUR 12 000 where the third country or territory of destination is
not listed in Annex IV.
If the exporter artificially dividesthe export operation with the aim of
circumventing the obligation to furnish the proof of arrival at destina-tion, the entitlement to the export refund shall no longer exist and the
refund shall be reimbursed, except where the exporter provides the
proof required under Article 16 for the productsconcerned.
Article 18
1. By way of derogation from Article 14 and without prejudice to
Article 20, part of the refund shall be paid on application by the
exporter once proof is furnished that the product has left the customsterritory of the Community.
2. The part of the refund referred to in paragraph 1 shall be calcu-
lated using the lowest rate for the refund, less 20 % of the differencebetween►
C2the rate fixed in advance and the lowest rate, the non-
fixing of a rate being regarded asthe lowes t rate. ◄
Where the amount to be paid doesnot exceed EUR 2 000, Member
Statesmay defer payment of that amount until the full refund
concerned ispaid, except in cas eswhere the exporter declaresthat hewill not apply for payment of any further amount in respect of theexportsconcerned.
3. Where the destination marked in box 7 of licences issued with
advance fixing of the refund isnot obs erved:
(a) if the rate of refund corresponding to the actual destination is equal
to or higher than the rate for the destination marked in box 7, therefund for the destination marked in box 7 shall apply;1999R0800 — EN — 15.03.2003 — 007.001 — 27
▼B
▼B
(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 in cases of force majeure , 20 % of the difference
between the refund for the destination marked in box 7 andthe refund 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, on the dateof 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 theapplication of the first subparagraph shall be reduced by the penaltyprovided for in Article 51.
4. Where a rate of refund isdetermined 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 destinationon the date of submission of the licence application or the date ofacceptance of the export declaration shall not be taken into account
for the purposes of determining the lowest rate of refund.
Article 19
1. Paragraphs2 to 5 s hall apply where a product isexported 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 Article
18(2) shall be paid.
3. Where, for reasons of forcemajeure , the product isdelivered to a
destination other than that for which the licence was issued, a refundshall be paid on application by the exporter if he furnishes proof of
force majeure and proof of arrival of the product at destination; proof
of arrival at destination shall be furnished in accordance with Articles15 and 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 variesaccording to des tination, the
exporter shall provide proof, in addition to that required under Article16, that the product hasbeen delivered in the third country of import tothe body specified in the invitation to tender to which the licencerefers.
Section 3
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 import1999R0800 — EN — 15.03.2003 — 007.001 — 28
▼B
duty applicable to an identical product on the date of acceptance of
the export declaration, the product isliable to be reimported intothe Community,
or
(c) there are definite suspicions that the product, in its unaltered state
or after having been processed in a third country, will be reim-ported into the Community duty free or at a reduced rate ofimport 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 of
the 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 monthsfollowing the
date of acceptance of the export declaration or hasundergonesubstantial 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 thirdcountry within 12 monthsof the date of acceptance of the export
declaration.
Articles 15 and 16 shall apply to imports into third countries.In addition, the competent authoritiesof the Member Statesmay
require additional evidence for all refunds proving to their satisfactionthat the product hasactually been placed on the market in the
importing third country or has undergone substantial processing or
working within the meaning of Article 24 of Regulation (EEC) No2913/92.
Additional time may be granted under the termsof Article 49.2. Member Statess hall 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 — probablyexclude the risk of reimportation. Moreover, Member States may not
apply them when the amount of the refund isequal to or les sthan
EUR 500 for the export declaration concerned.
3. Where paragraph 1 appliesand the product, after leaving the
customs territory of the Community, has perished in transit as a resultofforcemajeure ;
— 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.1999R0800 — EN — 15.03.2003 — 007.001 — 29
▼B
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 has
been paid:
(a) that the product hasbeen des troyed or damaged before being
placed on the market in a third country or before undergoingsubstantial working or processing within the meaning of Article24 of Regulation (EEC) No 2913/92 in a third country, unless theexporter can prove to the satisfaction of the competent authorities
that exportation wascarried out in economic conditionss uch that
the product could reasonably have been marketed in a thirdcountry, without prejudice to the second subparagraph of Article21(2);
(b) that the product is placed under a duty-suspension arrangement in a
third country, 12 monthsafter the date of export from the Commu-nity, without having undergone in a third country any substantialprocessing or working within the meaning of Article 24 of Regula-tion (EEC) No 2913/92 and that export wasnot carried out asanormal commercial transaction;
(c) that the product exported isreimported into the Community
without having undergone any substantial processing or workingwithin the meaning of Article 24 of Regulation (EEC) No 2913/
92, that the non-preferential duty on import isles sthan the refund
granted, and that export wasnot carried out asa normal commer-cial transaction;
(d) that the productslis ted 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 inArticle 24 of Regulation (EEC) No 2913/92, and
— 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 productsother than thos e included in Annex V are likelyto cause a deflection of 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 where
the productsare reimported at leas t two yearsafter the day of export.
Article 51 shall not apply to the cases referred to in points (b), (c) and
(d).
Section 4
Cases where no refund is granted
Article 21
1. No refund shall be granted on products which are not of sound
and fair marketable quality on the date on which the export declarationisaccepted.
Products shall be deemed to meet the requirement laid down in the first
subparagraph if they can be marketed on the Community's territory in
normal conditionsunder the des cription appearing in the refund appli-cation and if, where such products are intended for humanconsumption, their use for that purpose is not excluded or substantiallyimpaired by reason of their characteristics or condition.
The conformity of the productswith the requirementslaid down in the
first subparagraph shall be examined in accordance with the standards
or practicesin force in the Community.
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 notcorrespond to the standards or practices in force within the Community.1999R0800 — EN — 15.03.2003 — 007.001 — 30
▼B
It shall be the responsibility of the exporter, at the request of the
competent authority, to prove that the productscomply with s uch obli-gatory conditionsin force in the country of des tination.
In addition, specific provisions may be adopted for certain products.2. Where the product wasof s ound and fair marketable quality on
leaving the Community, it shall be entitled to that part of the refund
calculated in accordance with Article 18(2), except where Article 20
applies. Nevertheless, it shall lose this entitlement if there is evidencethat:
— it is no longer of sound and fair marketable quality because of a
latent defect which appearslater,
— it could not be sold to the end consumer because its final consump-
tion date wastoo clos e to the date of exportation.
If there isevidence that the product isno longer of s ound and fair
marketable quality before completion of the customs formalities forimportation in a third country, it shall not be entitled to the differen-tiated part of the refund.
3. No refund shall be granted on products which exceed the
maximum levelsof radioactivity permitted under Community legis la-
tion. The levels applicable to products, irrespective of their origin,
shall be those set out in Article 3 of Council Regulation (EEC) No737/90 (
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, in the case of a compound product, an export levy or
other export charge isfixed in advance on the bas isof one or more
ingredientsof the product, no refund s hall be granted on that ingredientor 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).
CHAPTER 2
Advancesonrefunds
Article 24
1. On application by the exporter, Member Statess hall pay the
refund in advance, in full or in part, once the export declaration hasbeen accepted, on condition that a security equal to the advance, plus
10 %, islodged.
Member Statesmay lay down the conditionscovering applicationsfor
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 amountsprovided for in the Community regu-lations.
3. Member Statesmay choos e not to apply paragraph 1 if the
amount to be paid doesnot exceed EUR 2 000.1999R0800 — EN — 15.03.2003 — 007.001 — 31
(1) OJ L 82, 29.3.1990, p. 1.
(2) OJ L 105, 23.4.1983, p. 1.
▼B
Article 25
1. Where the amount paid in advance ishigher 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 in Article 29 of Regulation (EEC) No 2220/85with 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 arrivesat a des tination other than that for which the
advance wascalculated,
the additional 10 % shall not be recovered.
2. Where the product doesnot arrive at the des tination for which the
advance wascalculated becaus e of an irregularity committed by a thirdparty to the detriment of the exporter, and where he immediatelyinformsthe competent authoritiesthereof on hisown initiative and inwriting, and reimburses the refund paid in advance, the increase
referred to in paragraph 1 shall be limited to the interest payable for
the period elapsed between receipt of the advance and its reimburse-ment, calculated in accordance with the fourth subparagraph of Article52(1).
This provision shall not apply where the competent authorities have
already notified the exporter of their intention to carry out a check orif the exporter hasbecome aware in s ome other way of thisintention.
3. The exportation, after reimportation under the returned-goods
system, of equivalent products falling within the same subheading ofthe Combined Nomenclature shall be considered an equivalent exporta-tion where the conditionslaid down in Article 40(2)(a) and (b) ofRegulation (EEC) No 3719/88 are fulfilled.
This provision shall apply only where the returned-goods system is
used in the Member State in which the export declaration covering the
original export wasaccepted or in the Member State of origin in accor-dance with Article 15 of Council Directive 97/78/EC (
1) laying down
the principlesgoverning the organis ation of veterinary checksonproductsentering the Community from third countries .
CHAPTER 3
Prefinancing oftherefund
Article 26
1. Where the exporter states his intention to export products after
processing or storage and to apply for a refund in accordance withArticles4 and 5 of Regulation (EEC) No 565/80, eligibility under thos eprovisions shall be conditional on the presentation to the customsauthoritiesof a declaration, hereinafter referred to asthe ‘paymentdeclaration’.
Member Statesmay des ignate the payment declaration by another title.
2. Payment declarations shall include all particulars necessary for
determining the refund on the productsto be exported, and in parti-
cular:
(a) for products:
— a description, simplified where appropriate, of the products in
accordance with the export refund nomenclature, together with1999R0800 — EN — 15.03.2003 — 007.001 — 32
(1) OJ L 24, 30.1.1998, p. 9.▼M2
▼B
▼B
the refund nomenclature code and, where necessary to calculate
the refund, the composition of the products concerned or areference thereto,
—►
C2the net mass ◄of the productsor, where applicable, the
quantity expressed in the unit of measurement to be used when
calculating the refund;
(b) the provisions of Regulation (EC) No 1222/94 shall apply to goods.
Furthermore, in cases where basic products are to be processed,
payment declarationss hall include:
— a description of the basic products,
— the quantity of basic products,— the rate of yield or similar information.
3. Notwithstanding paragraph 2, a provisional description of the
goodsto be obtained from the bas ic productsmay, where circum-stances so warrant and at the request of the exporter, be included inthe 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 appliesfor payment of an amount equal to the
refund applicable for the use or destination for which the products
are intended;
(b) where the use or destination is necessary for determining the period
during which the productscan remain under cus tomscontrol 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
isapplicable.
6. In order to ensure that physical checks can be carried out on the
products, payment declarations shall also include all particulars neces-
sary to identify the exact locations where the products are to be
processed or stored prior to export. Any change in the place of storageor processing shall either be notified by the exporter beforehand orduly entered in registers kept for this purpose, as the competent autho-ritieschoos e.
7. Productsfor which a payment declaration isaccepted s hall be
subject to a physical check when the declaration is accepted, relatingto a representative selection of at least 5 % of accepted paymentdeclarations.
Article 3 of Regulation (EEC) No 386/90 and Article 2(2), Article 3,
Article 4, Article 5, Article 6, Article 8(1) and (2), the first subpara-
graph of Article 11 of and Annex I to Commission Regulation (EC)
No 2090/2002 (
1) shall apply. However, in the case of products placed
under prefinancing arrangementsand intended for export after proces -sing, the physical check shall concern only the quantity and type ofproduct.
Article 27
1. At the time of acceptance of payment declarations, the products
shall be placed under customs control in accordance with Article4(13) and (14) of Regulation (EEC) No 2913/92 until they leave thecustoms territory of the Community or until they arrive at their destina-tion.1999R0800 — EN — 15.03.2003 — 007.001 — 33
(1) OJ L 322, 27.11.2002, p. 4.▼M5
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▼B
2. The date of acceptance of payment declarationss hall determine:
(a) the rate of refund applicable, where the refund isnot fixed in
advance,
(b) any adjustments to be made to the rate of refund, where it is so
fixed in advance,
(c) the operative event for the euro exchange rate, for the refund.
Article 28
1. In the case of processed products or goods obtained from basic
products, the results of the scrutiny of the payment declaration and
any inspection 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 authoritiesof the Member State concerned or any cons e-
quences 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 in bulk may, where the competent
authorities so authorise, be replaced wholly or partly by equivalentbasic products falling within the same eight-digit subheading of theCombined Nomenclature, of the same commercial quality, having thesame technical characteristics and meeting the requirements for thegranting of a refund provided that the equivalent basic products are
placed under customs control.
The competent authorities of the Member States shall grant such
authorisation only where they are satisfied that the whole operation isconducted in accordance with the following conditions:
— the exporter shall notify beforehand the competent customs office
with which the payment declaration waslodged of hisintention 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 thetotal quantity of the basic products or processed products physicallypresent at these places and of their particular status. For the
purposes of this Article, the status of the products shall mean their
situation, whether they are in free circulation, under a customsprocedure, under the prefinancing arrangementsreferred to inArticle 26 or under the export arrangementsreferred to in Articles5 and 32,
— guaranteess hall be provided that the commercial quality and tech-
nical characteristics of the basic products will be effectivelymonitored from the date of acceptance of the payment declarationthroughout the period referred to in Article 34(1).
Where the equivalent basic products are stored in places for which
another customs office is responsible, the customs office with which
the payment declaration waslodged s hall write to the competentcustoms office responsible for the place in which the equivalentproductsare located with all relevant information, in particular thequantity of products processed, their commercial quality and technical
characteristics, and the processing operations(s) to be carried out.
4. The provisions of paragraph 3, regarding basic products, may also
be applied to intermediate productss tored in bulk, replaced by equiva-lent intermediate products.
5. Replacement with equivalent products shall not be authorised in
the case of intervention products intended for export under the systemof control provided for in Article 2 of Regulation (EEC) No 3002/92.
6. The period during which basic products may remain under
customs control with a view to processing shall be equal to theremainder of the term of validity of the export licence.1999R0800 — EN — 15.03.2003 — 007.001 — 34
▼M5
▼M5
Where export doesnot take place under cover of an export licence, the
time limit shall be two months from the date of acceptance of thepayment declaration.
Article 29
1. Where products under a customs-warehousing or free-zone proce-
dure are to be exported, the results of the scrutiny of the paymentdeclaration and any inspection of the products shall be used to deter-mine the refund.
2. Paragraph 1 shall not preclude any subsequent verification by the
competent authoritiesof the Member State concerned or any cons e-quences 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 in the forfeiture of securities as provided for in Article 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 operationstherein in accordance with theconditionslaid 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 else-where;
(c) altering the marksand numberson packagesor changing of labels ,
provided that thisentailsno ris k of implying that the productsoriginate elsewhere;
(d) packaging, unpacking, changing packaging or repairing packaging,
provided that thisentailsno ris k of implying that the productsoriginate elsewhere;
(e) airing;
(f) chilling;
(g) freezing.
Any refund on productswhich have undergone operationsasreferred to
above shall be determined on the basis of the quantity,►
C2nature◄, and characteristics of the products at the date used
to calculate the refund, in accordance with Article 27.
5. The period during which products may remain under a customs-
warehousing or free-zone procedure shall be equal to the remainder ofthe term of validity of the export licence.
Where export doesnot take place under cover of an export licence, the
time limit shall be two months from the date of acceptance of thepayment declaration.
Article 30
1. Products placed under the customs warehousing procedure in the
Member State where the payment declaration isaccepted may be trans -
ported to another Member State for storage under the customswarehousing procedure and shall be subject in particular to the provi-sions of this Article.
In order to identify productson dis patch from one Member State to
another, the means of transport or the packages used for transport shallbe sealed in accordance with ►
M5Article 357 ◄of Regulation
(EEC) No 2454/93.1999R0800 — EN — 15.03.2003 — 007.001 — 35
▼B
▼M5
▼B
▼B
2. In the cases referred to in paragraph 1, proof that the products
have left the customs territory of the Community or reached the desti-nation 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 entriesunder the heading ‘Other’:
— Prefinanciación de la restitución — Artículo 30 del Reglamento
(CE) n
o800/1999. Declaración de exportación que debe ser
presentada, a más tardar, el… (fecha límite establecida para el
plazo contemplado en el apartado 5 del artículo 29),
— Forudbetaling af restitutionen — Artikel 30 i forordning (EF)
nr. 800/1999. Udførselsangivelsen skal indgives senest den…
(dato 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 5 festge-legter Schlußtermin),
—Εκ των προτέρων πληρωµήτης επιστροφή ς —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 declaration to be lodged by… (deadline setby the time limit referred to in Article 29(5)),
— Préfinancement de la restitution — règlement (CE) n
o800/1999,
article 30. Déclaration d'exportation à 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 alparagrafo 5 dell'articolo 29),
— Voorfinanciering van de restitutie — Verordening (EG) nr. 800/
1999, artikel 30. Aangifte ten uitvoer moet uiterlijk wordeningediend op… (uiterste datum vastgesteld op basis van de in
artikel 29, lid 5 bedoelde termijn),
— Pré-financiamento da restituição — Regulamento (CE) n
o800/
1999, artigo 30o. Apresentação da declaração de exportação o
maistardar em… (data-limite fixada pelo prazo referido no no
5 do artigo 29o),
— Ennakolta maksettu tuki — asetuksen (EY) N:o 800/1999 30
artiklane, vienti-ilmoitusannettava viimeis tään… (määräpäivävahvistetaan 29 artiklan 5 kohdassa mainitun aikarajoituksenmukaisesti),
— Förfinansiering av exportbidrag - artikel 30 i förordning (EG) nr
800/1999. Exportdeklaration skall ges in senast den…(tidspunkt fastställd 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’ inthe section headed ‘Control of use and/or destination’ on the backthe following entries:
— La fecha de aceptación de la declaración de 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 destina-
tionen:…
— 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: …1999R0800 — EN — 15.03.2003 — 007.001 — 36
▼B
— Date of acceptance of the export declaration:…
— Date of exit from the customs territory or arrival at destina-
tion:…
— La date d'acceptation de la déclaration d'exportation:…
— La date de sortie du territoire douanier ou de l'arrivée à destina-
tion:…
— La data di accettazione della dichiarazione d'esportazione:…
— La data di uscita dal territorio doganale o dell'arrivo a destina-
zione:…
— De datum van aanvaarding van de aangifte ten uitvoer:…
— De datum waarop de producten of goederen het douanegebied
hebben verlaten of ter bestemming zijn aangekomen:…
— 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, on their removal from storage, the products cross the terri-
tory of another Member State for the purpose of exportation or to
reach the specified destination, the first customs office of destina-
tion shall act as customs office of departure and shall compile orhave compiled under its responsibility one or more new T5 controlcopies.
Box 104 of the new T5 control copy or copiess hall be marked
accordingly. In addition, the number of the initial T5 control copy
shall be entered in box 106, together with the name of the customs
office 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 infor-mation from control copiesreceived by cus tomsauthoritiesof other
Member Statesor national documentsreceived by other national
authorities, the customs office of destination referred to in the firstsubparagraph shall mark under ‘Remark’ the number(s) of the rele-vant T5 control copiesor national documents .
Where only part of the productscovered 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 thecontrol copy.
3. In cases as referred to in paragraph 1, boxes 37 and 40 of the
export declaration shall be completed accordingly. The date of accep-tance 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 declara-tion isaccepted.
Refund applicationss hall be made:
(a) in writing; Member States may make provision for 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 .1999R0800 — EN — 15.03.2003 — 007.001 — 37
▼B
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
limitslaid down in Articles28(6) and 29(5) in the Member State inwhich the payment declaration isaccepted or, where Article 30 applies ,in the Member State of storage.
2. For the purposes of this Article, Belgium, and Luxembourg shall
rank asa s ingle Member State for the application of Article 5 of Regu-lation (EEC) No 565/80.
Article 33
1. A security equal to the amount calculated in accordance with
Article 31(2), plus15 %, s hall be lodged prior to acceptance of the
payment declaration.
2. Member Statesmay allow s ecuritiesasprovided for in paragraph
1 to be lodged after the payment declaration isaccepted, provided thatnational provisions:
— require the exporter to lodge the security within 30 days of such
acceptance and before the advance ispaid,
— 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 in cases of force majeure ; however, further time may be
allowed if the exporter has taken all necessary precautions.
Article 34
1. Within 60 daysof the day on which any procedure asprovided
for in Article 4 or 5 of Regulation (EEC) No 565/80 ceases to applyto the products, they shall:
— leave the customs territory of the Community in their unaltered
state,
or
— in the cases referred to in Article 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 isprovided in res pect of
productseligible under thischapter, the advance and the s um payable
shall be set off against each other. Where the sum due on the quantityexported ishigher than that paid in advance, the difference s hall bepaid to the person concerned.
Where the sum due on the quantity exported is lower than that paid in
advance, and in particular where paragraph 2 applies, the competent
authority shall initiate without delay the procedure provided for inArticle 29 of Regulation (EEC) No 2220/85 with a view to repaymentby the operator of the difference between those two sums, increased by15 %.
2. By way of derogation from Article 50 and without prejudice to
the second subparagraph of paragraph 1 of this Article, where one or
more of the time limitslaid down in thisRegulation have not beenobserved the refund payable on the exports in question shall, exceptin cases offorce majeure , be adjusted as follows:
— it shall first be reduced by 15 % where one or more of the time
limitslaid down in Articles15(1), 28(6), 29(5) and 34(1) areexceeded; thisreduced refund s hall be reduced by 2 % for eachday by which the time limitslaid down in Articles15(1), 28(6)1999R0800 — EN — 15.03.2003 — 007.001 — 38
▼B
and 29(5) are exceeded and by 5 % for each day by which the time
limit laid down in Article 34(1) isexceeded,
— where the documentsreferred to in Article 49(2) are pres ented
within six months of the time limit laid down, the refund adjustedwhere applicable in accordance with the first indent, shall be
reduced by an amount equal to 15 % of the refund which would
have been paid had all the time limitsbeen obs erved.
Article 50(4) and (6) shall apply mutatismutandis .
3. Where, for reasons of force majeure , sum due is lower than the
sum paid in advance, the 15 % increase shall not apply.
4. Where the product doesnot arrive at the des tination for which the
advance wascalculated becaus e of an irregularity committed by a thirdparty to the detriment of the exporter, and where he immediately
informsthe competent authoritiesthereof on hisown initiative and in
writing, and reimburses the refund paid in advance, the increasereferred to in paragraph 1 shall be limited to the interest payable forthe period elapsed between receipt of the advance and its reimburse-ment, calculated in accordance with the fourth subparagraph of Article52(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 hasbecome aware in s ome other way of thisintention.
TITLE III
OTHERTYPESOFEXPORTANDSPECIALCASES
CHAPTER 1
Destinations treated as exports from the Community, and victual-
ling
Article 36
1. For the purposes of this Regulation, the following shall be treated
asexportsfrom the cus tomsterritory 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 dutiesin the Member State in ques tion.
3. Deliveries of products to warehouses situated within the Commu-
nity and belonging to international organisations specialising inhumanitarian aid with a view to food-aid operationsin third countriesshall rank as exports from the customs territory of the Community.
Authorisation to apply the first subparagraph shall be granted by the
competent authorities of the Member State of storage, who shall deter-
mine the customs status of the warehouse and shall take the measuresnecessary to ensure that the products concerned reach their destination.
4. The provisions of Article 5(7) shall not apply to deliveries
covered by thisArticle. However, the Member Statesmay take appro-priate action to allow checkson the products .1999R0800 — EN — 15.03.2003 — 007.001 — 39
▼C3
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Article 37
1. In the case of the supplies referred to in Articles 36 and 44,
Member States may, notwithstanding Article 5, authorise the following
procedure to be followed for payment of refunds. Exporters authorisedto follow thisprocedure may not at the s ame time follow the normalprocedure in respect of the same products.
Authorisation may be restricted to certain places of loading in the
Member State of export. Authorisation may cover loading in other
Member States, in which case Article 8 shall apply.
2.►
M1For productsloaded each month asprovided for in this
Article, the last day of the month shall be used to determine the rateof refund applicable. ◄
In the case of Member States not participating in economic and mone-
tary union, the last day of the month shall also be used to determine the
euro exchange rate into national currency applicable to the amount ofthe refunds.
3. Where the refund isdetermined 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 particularsneeded to identify the productsin accordance with
Article 5(4);
(b) the name or registration number of the vessels(s) or aircraft onto
which the productsare loaded;
(c) the date of loading.
The particulars referred to in the first subparagraph shall be entered in
the register not later than the first working day following that of
loading. However, where loading iscarried out in another MemberState, the abovementioned particulars shall be entered in the registernot later than the first working day following that on which theexporter must have been notified that the products have been loaded.
Exporters shall also cooperate in any checks which Member States may
deem necessary and shall keep the registers for at least three yearsfrom the end of the current calendar year.
5. Member Statesmay decide that regis tersmay be replaced by the
documents used for deliveries, on which the customs authorities have
certified the date of loading.
6. Paragraphs2 to 5 s hall apply mutatis mutandis to deliveriesas
referred to in Article 36(1)(b) and (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 been
prepared on board such craft.
2. ThisArticle s hall 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 isclaimed.
3. The victualling warehouse arrangements provided for in Article
40 may apply to prepared productsasreferred to in paragraphsl and 2.
Article 39
1. Refunds shall not be paid unless the products for which the export
declarationshave been accepted have arrived at a des tination coveredby Article 36 in the unaltered state within 60 days of such acceptance.1999R0800 — EN — 15.03.2003 — 007.001 — 40
▼M1
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2. Article 7(3) and (4) shall apply in the cases provided for in para-
graph 1.
3. If, before they arrive at a destination covered by Article 36, a
product covered by an export declaration which hasbeen acceptedcrosses 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.
Boxes33, 103, 104 and, where appropriate, 105 of the ►
C2T5
control copy shall be completed. ◄Box 104 shall be endorsed accord-
ingly.
4. Form 302, which accompaniesproductsdelivered to the armed
forcesunder Article 36(1)(c), s hall rank asthe T5 control copy referred
to in paragraph 3, provided that the receipt of the productsiscertified
on the form by the competent military authorities.
Article 40
1. Member Statesmay pay exportersthe refund in advance under
the special conditions set out below where evidence is furnished thatthe productshave been placed, within 30 daysof acceptance of theexport declaration and except in cases of force majeure , in premises
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 rigsasreferred to in Article 44.
Premises subject to customs control, hereinafter referred to as ‘victual-
ling warehouses’, and warehousekeepers shall be specially approved for
the purposes of this Article.
2. Member States on whose territory victualling warehouses are
located shall grant approval only to warehousekeepers and victualling
warehouses offering the necessary guarantees. Approval may be with-drawn.
Approval shall be granted only to warehousekeepers who undertake in
writing:
(a) to place the productsin the unaltered s tate 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 rigsasreferred 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 particularsof the cus tomsoffice
concerned,
— the information required to identify the productspurs uant to
Article 5(4),
— the date on which the productsleave the victualling warehous e,
— the registration numbers and names (if any) of the vessels or
aircraft onto which the productsare loaded or the name of anywarehouse to which they are transferred,
— the date on which they are placed on board;1999R0800 — EN — 15.03.2003 — 007.001 — 41
▼B
(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 authoritiescons ider appropriate to verifycompliance with thisparagraph;
(e) to pay any sums claimed by way of reimbursement of the refund
where Article 42 isapplied:
3. Amounts paid to exporters pursuant to paragraph 1 shall be
entered aspaymentsin the accountsof the body making the advance.
Article 41
1. Where an export declaration isaccepted in the Member State in
which the victualling warehouse is located, the competent customs
authoritiess hall, on the entry of the goodsinto the victualling ware-house, endorse the national document used to obtain advance paymentof the refund with a statement to the effect that the products complywith Article 40.
2. Where export declarationsare accepted in Member Statesother
than that in which the victualling warehouse is located, proof that theproducts have been placed in a victualling warehouse shall be furnishedby meansof the T5 control copy.
Boxes33, 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 — Apli-
cación del artículo 40 del Reglamento (CE) n
o800/1999,
— Anbringelse på oplag med obligatorisk levering til proviantering —
anvendelse af artikel 40 i forordning (EF) nr. 800/1999,
— Einlagerung insVorrats lager mit Lieferpflicht zur Bevorratung —
Artikel 40 der Verordnung (EG) Nr. 800/1999,
—Εναποθήκευση µε υποχρεωτική παράδοση για τον ανεφο-
διασµό —εφαρµογήτου 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 —
application de l'article 40 du règlement (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 artikel40 van Verordening (EG) nr. 800/1999,
— Colocado em entreposto com destino obrigatório para abasteci-
mento — aplicação do artigo 40
odo Regulamento (CE) no800/
1999,
— Siirto varastoon sekä pakollinen toimittaminen muonitustarkoituk-
siin — 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 productshave been placed in the warehouse after checking that the productshave been entered in the register provided for in Article 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 destinationspecified, the warehousekeeper shall pay a fixed sum to the competentauthority in the Member State of storage.1999R0800 — EN — 15.03.2003 — 007.001 — 42
▼B
2. The fixed sum referred to in paragraph 1 shall be calculated as
follows:
(a) the total import dutiesapplicable to an identical product on releas e
for free circulation in the Member State of storage shall be deter-
mined;
(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 applying on the day on which the product arrived at a destina-
tion other than that specified or the day from which it was nolonger in a condition 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 can show that the amount paid in
advance on the product in question is lower than the fixed sum calcu-lated pursuant to paragraph 2, he shall pay that amount only, plus 20 %.
However, where the amount ispaid in advance in another Member
State, it shall be increased by 40 %. In such cases, as far as the
Member Statesof s torage which do not belong to the European Mone-
tary Union are concerned, the amount shall be converted into thenational currency of the Member State of storage using the euroexchange rate prevailing on the day used to calculate the dutiesreferred to in point (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 in which victualling warehouses are located shallconduct a physical check of the quantity of products stored therein.
However, if the entry of productsinto, and their removal from, the
victualling warehouses are subject to permanent physical checks by
the customs authorities, the competent authorities may confine verifica-
tion to documentary checksof productss tored.
2. The competent authoritiesof the Member Statesof s torage 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 purposes
of the victualling warehouse procedure.
Once the products have been placed under supervision in the second
victualling warehouse, the second warehousekeeper shall be liable forany 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 been
placed in the second warehouse shall be furnished by means of theoriginal of the T5 control copy, which shall bear one of the entries setout in Article 41(2).
The competent customs office of the Member State of destination shall
endorse the T5 control copy with a statement to the effect that the
productshave entered the warehous e after checking that they are
entered in the register provided for in Article 40(2).
4. Where the productsare removed from the victualling warehous e
and placed on board craft in a Member State other than the MemberState of storage, proof that they have been so placed shall be furnishedin accordance with Article 39(3).1999R0800 — EN — 15.03.2003 — 007.001 — 43
▼B
5. Proof of placing under supervision in another victualling ware-
house, proof of delivery on board a craft in the Community and proofof delivery as referred to in Articles 44 and 45(3)(a) shall be furnished,
except in cases of force majeure , within 12 monthsof the date of
removal of the productsfrom the victualling warehous e, Article 49(3),(4) and (5) applying mutatismutandis .
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 Europeancontinental shelf or the continental shelf of the non-European partof 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
deliveriesof s upplieswithin the meaning of Article 36(1)(a).
‘Catering supplies’ means products intended solely for consumption on
board.
2. Paragraph 1 shall apply only where the rate of refund is higher
than the lowest rate.
Member States may apply these provisions to all deliveries of catering
supplies, provided that:
(a) a certificate of delivery on board isfurnis hed;
and
(b) in the case of rigs:
— the delivery takes place under supply operations recognised as
normal by the competent authoritiesof the Member State fromwhich shipment to the rig takes place. In this connection, the
ports or places of loading, the type of vessel — where supply
is by sea — and the type of packaging and containers shall,except in cases of forcemajeure , be those normally used,
— the supply vessel or helicopter is operated by a natural or legal
person who keeps records in the Community which are avail-able for consultation and which provide sufficient details ofthe voyage or flight.
3. Certificatesof delivery on board asprovided for in point (a) of
paragraph 2 shall give full details of the products and the name and/orother details identifying the rig or naval or auxiliary vessel to whichthey were delivered and the date of delivery. Member Statesmay
require further information to be given.
Such certificates shall be signed:
(a) in the case of rigs: by a person whom the operators of the rig
consider responsible for catering supplies. The competent authori-
ties shall take the measures necessary to ensure that the
transactions are genuine. Member States shall notify the Commis-sion of the measures taken;
(b) in the case of naval or auxiliary vessels: by the naval authorities.
By way of derogation from paragraph 2, in the case of supplies to rigs
Member States may release exporters from the obligation to presentcertificates of delivery on board in the case of deliveries:
— qualifying for a refund not exceeding EUR 3 000 per export,1999R0800 — EN — 15.03.2003 — 007.001 — 44
▼B
— 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 authoritiesof the Member State granting the
refund shall carry out checks of quantities declared as delivered torigsby verifying the recordsof the exporter and of the operator of thesupply vessel or helicopter. They shall also ensure that the quantities ofsupplies for victualling delivered pursuant to this Article do not exceed
the requirementsof the crew.
For the purposes of the first subparagraph, the assistance of the compe-
tent authorities of other Member States may, where necessary, berequested.
5. Where Article 8 appliesto deliveriesto a rig, one of the
following shall be entered under ‘Other’ in box 104 of the T5 controlcopy:
— Suministro para el abastecimiento de las plataformas — Regla-
mento (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,
— Provviste di bordo per piattaforma — Regolamento (CE) n. 800/
1999,
— Leverantie van boordproviand aan platform — Verordening (EG)
nr. 800/1999,
— Fornecimentospara abas tecimento 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, thename/number of the supply vessel/helicopter and the date of deliveryon board, in the register provided for in point (b) of Article 40(2).
Certificatesof delivery on board asprovided for in point (a) of para-
graph 3 of this Article shall be deemed to form part of such registers.
7. Member Statess hall arrange for a record to be kept of the quan-
tities of products, broken down by sector, delivered to rigs andqualifying under thisArticle.
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 variesaccording to des tination, para-
graph 1 shall apply on condition that proof is furnished that theproducts actually placed on board are the same as these leaving thecustoms territory of the Community to that end.
3. The proof referred to in paragraph 2 shall be provided in the
following manner:
(a) Proof of direct delivery on board for victualling shall be furnished
by a customs document or a document countersigned by thecustoms authorities of the third country of delivery on board; suchdocumentsmay be drawn up in accordance with the model s et 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.1999R0800 — EN — 15.03.2003 — 007.001 — 45
▼B
‘Direct delivery’ meansthe delivery of a container or an undivided
consignment of products placed on board a vessel.
(b) Where the exported productsdo not cons titute a direct delivery and
are placed under customs supervision in the third country of desti-
nation before delivery on board for victualling, proof of such
delivery 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 thecontentsof a container or an undivided cons ignment of productshasbeen placed in a victualling warehous e and that theproducts making up the latter are to be used solely for victual-
ling; 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 productsin a container or an undivided
consignment have definitively left the victualling warehouse
and been delivered on board and specifying the number ofpartial deliveries; such documents may be drawn up in accor-dance with the model set out in Annex III.
(c) Where the documentsreferred to in (a) and the s econd 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 documentsreferred to in the s econd indent of (b) cannot
be produced, the Member State may accept evidence in the form of
an acceptance certificate signed by an airline employee and bearingthe airline'ss tamp.
(d) Documents as referred to in (a) and the second indent of (b) shall
not be accepted by Member Statesunles sthey provide full detailsof the productsdelivered on board and s tate the date of deliveryand the registration number and name (if any) of the vessel(s) or
aircraft. To ascertain whether the quantities of supplies delivered
for victualling correspond to the normal requirements of the crewand passengers of the vessel or aircraft in question, Member Statesmay require additional information or documentsto be provided.
4. In all cases, a copy or photocopy of the transport document and
the document providing evidence of payment for the supplies forvictualling must be presented in support of applications for payment.
5. Productsplaced under the arrangementsreferred to in Article 40
may not be used for deliveries in accordance with point (b) of para-
graph 3.
6. Article 17 shall apply mutatismutandis .
7. Article 37 shall not apply to cases covered by this Article.
Article 46
1. By way of derogation from Article 161(3) of Regulation (EEC)
No 2913/92, agricultural productscons igned 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. Refundsmay not be granted on productsre-exported purs uant to
Article 883 of Regulation (EEC) No 2454/93 except where applicationsfor repayment or remission of the import duties are subsequentlyrejected and where the other conditionson the granting of refundsarefulfilled.1999R0800 — EN — 15.03.2003 — 007.001 — 46
▼B
2. Where productsare re-exported under the procedure referred to in
paragraph 1, a reference to that procedure shall be made on documentsasreferred to in Article 5(4).
Article 48
In the case of exports consigned to:
— armed forcess tationed in a third country, under the command of a
Member State or of an international organisation of which at leastone Member State isa member,
— international organisations established in a third country, of which
at least one Member State is a member,
— diplomatic bodies established in a third country,
in respect of which the exporter cannot furnish the proof provided for
in Article 16(1) or (2), the productss hall be deemed to have beenimported into the third country where such armed forces are stationedor such international organisations or diplomatic bodies are established,
upon presentation of proof of payment for the products, and an
acknowledgment of delivery issued by the armed forces, internationalorganisation or diplomatic body in the third country in question.
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 exportdeclaration isaccepted.
Refund applicationss hall be made:
(a) in writing, for which purpose Member States may lay down a
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 mutatismutandis .
2. Except in cases of force majeure , the documentsrelating to
payment of the refund or release of the security must be submittedwithin 12 monthsof the date on which the export declaration isaccepted.
Where the export licence used for the export transaction granting enti-
tlement to payment of the refund is issued by a Member State other
than the Member State of exportation, the documentsrelating 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 Communityisnot returned to the office of departure or the central body withinthree months of issue owing to circumstances beyond the control ofthe 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 productshave left the cus tomsterritory
of the Community:
— a copy or photocopy of the transport document,
and1999R0800 — EN — 15.03.2003 — 007.001 — 47
▼B
— a document which shows that the product has been presented at
a customs office in a third country or one or more of the docu-mentsreferred to in Article 16(1), (2) and (4).
The requirement covering the documentsreferred to in the s econd
indent may be waived in the case of exports on which the refund
does not exceed EUR 1 200; in such cases, however, the exportershall 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 asa true copy or a notification from
the customs office of departure shall count as supporting docu-
ments;
(b) where Articles36, 40 or 44 apply, confirmation by the cus toms
office responsible for checking the destination in question that theconditionsfor endors ement of the relevant T5 control copy by thesaid office have been fulfilled; or
(c) where Article 36(1)(a) or 40 applies, the acceptance certificate
provided for in Article 45(3)(c) and a document proving paymentfor the supplies for victualling.
For the purposes of this paragraph, a certificate from the customs office
of exit to the effect that the T5 control copy hasbeen duly pres entedand stating the serial number and the office of issue of the control copyand the date on which 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
hasbeen unable to obtain and forward the documentsrequired underArticle 16 within the time limit laid down in paragraph 2, he may begranted, on hisapplication, further time in which to pres ent them.
5. Applicationsfor other documentsto be deemed equivalent
pursuant to paragraph 3, whether or not accompanied by supportingdocuments, and applications for further time as provided for in para-graph 4 shall be submitted within the time limit laid down inparagraph 2. However, if those applications are submitted within sixmonths following this time-limit, the provisions of the first subpara-
graph of Article 50(2) shall apply.
6. Where Article 37 isapplied, applicationsfor payment of the
refund must be submitted, except in cases of forcemajeure , within the
12 monthsfollowing the month of delivery on board; however, author-
isations as provided for in Article 37(1) may require exporters to lodgeapplications for payment within shorter time limits.
7. The competent authoritiesof the Member Statesmay require
translations of all documents relating to applications for payment of
refundsinto the official language or one of the official languagesofthe Member State concerned.
8. Paymentsasreferred to in paragraph 1 s hall be made by the
competent authoritieswithin three monthsof the day on which they
are in possession of all documents and information required to settlethe claim, except in the following cases:
(a)forcemajeure ;
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 hasbeen recognis ed;
or
(c) for the application of the compensation provided for in the second
subparagraph of Article 52(2).1999R0800 — EN — 15.03.2003 — 007.001 — 48
▼M4
9. Member Statesmay decide not to grant refundswhere the amount
isles sthan or equal to EUR 100 per export declaration.
Article 50
1. In circumstances where all requirements laid down by Commu-
nity rulesfor s howing entitlement to a refund other than compliancewith one of the time limitslaid down in Articles7(1), 15(1) and 40(1)
have been met, the following ruless hall apply:
(a) the refund shall first be reduced by 15 %;
(b) the remainder of the refund, hereinafter referred to asthe ‘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 down in Article 15(1) isexceeded;
(ii) 5 % of the reduced refund shall be lost for each day by which
the time limit laid down in Article 7(1) isexceeded; or
(iii) 10 % of the reduced refund shall be lost for each day by
which the time limit laid down in Article 40(1) isexceeded.
2. Where proof that all the requirementslaid down by Community
regulationshave been fulfilled isprovided within s ix monthsof expiryof the time limitslaid down in Article 49(2) and (4), the refund paid
shall be 85 % of the sum that would have been paid had all the require-
mentsbeen fulfilled.
Where proof that all the requirementslaid down by Community regula-
tionshave been fulfilled isprovided within s ix monthsof expiry of the
time limitslaid down in Article 49(2) and (4) but the time limitslaiddown in Articles7(1), 15(1) or 40(1) are exceeded, the refund paidshall be equal to the refund reduced in accordance with paragraph 1,less 15 % of the sum that would have been paid had all the time limits
been met.
3. Where a refund hasbeen paid in advance in accordance with
Article 24 and one or more of the time limitslaid down in Articles7(1) and 15(1) have not been met, the part of the security forfeited
shall be equal to:
— the reduction calculated pursuant to paragraph 1,
— plus10 %.
The balance of the security shall be released.
Where a refund hasbeen paid in advance in accordance with Article 24
and proof that all the requirementslaid down by Community regula-tions have been fulfilled is furnished within six months of expiry of
the time limitslaid down in Article 49(2) and (4), the amount to be
reimbursed shall be equal to 85 % of the security.
Where, in cases covered by the third subparagraph, one or more of the
time limitslaid down in Articles7(1) and 15(1) have in addition not
been met, the amount 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 subpara-
graph.
4. The total refund lost may not exceed the full refund that would
have been paid had all the requirementsbeen fulfilled.
5. For the purposes of this Article, failure to meet the time limit laid
down in Article 39(1) shall rank as failure to meet the time limit laiddown in Article 7(1).
6. Where Article 4(2) and/or Article 18(3) and/or Article 51 apply:
— the reductionsprovided for in thisArticle s hall 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 51.1999R0800 — EN — 15.03.2003 — 007.001 — 49
▼B
▼B
CHAPTER 2
Penalties andrecovery ofamountsover-paid
Article 51
1. Where it isfound that an exporter with a view to the grant of an
export refund hasapplied for a refund exceeding that applicable, therefund due for the relevant exportation shall be that applicable to theproductsactually exported, reduced by:
(a) half the difference between the refund applied for and that applic-
able to the actual export;
(b) twice the difference between the refund applied for and that applic-
able where the exporter intentionally providesfals e information.
2. The refund applied for shall be deemed to be the amount calcu-
lated from the information provided pursuant to Articles 5 or 26(2).
Where the refund variesaccording to des tination, the differentiatedpart of the refund applied for shall be calculated using the particularsof quantity, weight, and destination provided pursuant to Article 49.
3. The penalty provided for in point (a) of paragraph 1 shall not
apply:
(a) in cases of forcemajeure ,
(b) in exceptional cases where the exporter, on his own initiative,
immediately after becoming aware that the refund applied for is
excessive, notifies the competent authority thereof in writing,unless the competent authority has informed the exporter that itintends to examine the request or the exporter has otherwisebecome aware of thisintention, or the competent authority hasalready established that the refund requested was incorrect;
(c) in cas esof obviouserror asto the refund applied for, recognis ed by
the competent authorities;
(d) in cases where the refund sought is in accordance with Regulation
(EC) No 1222/94, and in particular Article 3(2) thereof, and iscalculated on the basis of the average quantities used over a speci-fied period;
(e) in cases of weight adjustment in so far as the difference in weight
isdue to a difference in the weighing method applied.
4. Where the reduction provided for in points(a) and (b) of para-
graph 1 results in a negative amount, the exporter shall pay that
negative amount.
5. Where the competent authorities establish that the refund applied
for isincorrect and that export hasnot taken place and cons equentlythe refund cannot be reduced, the exporter shall pay the penalty underpoint (a) or (b) of paragraph 1 which would apply if the export had
taken place. Where the rate of refund variesaccording to des tination,
the lowest positive rate or, if higher, the rate resulting from the indica-tions as to the destination pursuant to Article 24(2) or 26(4) shall beused to calculate the refund applied for and the refund applicable,except where a compulsory destination is stipulated.
6. Payment under paragraphs4 and 5 s hall be made within 30 days
of receipt of the application for payment. Where that time limit isnotmet, the exporter shall pay interest at the rate referred to in Article52(1) on the period commencing 30 daysfrom the date of receipt ofthe payment demand and ending on the day preceding that of paymentof the amount demanded.
7. The penalties shall not apply simply where the refund applied for
ishigher than the refund applicable purs uant to Articles4(2), 18(3),35(2) and/or 50.
8. Penaltiess hall apply without prejudice to additional penaltieslaid
down at national level.1999R0800 — EN — 15.03.2003 — 007.001 — 50
▼B
9. Member Statesmay waive the impos ition of penaltiesof EUR 60
or less per export declaration.
10. Where the product indicated on the export declaration or
payment declaration isnot covered by the licence, no refund s hall bedue and paragraph 1 shall not apply.
11. Where the refund hasbeen fixed in advance, the calculation of
the penalty shall be based on the refund rates valid on the day onwhich the licence application islodged and without taking account ofthe loss of refund pursuant to Article 4(1) or the reduction of therefund pursuant to Article 4(2) or Article 18(3). Where necessary, thoserates shall be adjusted on the day of acceptance of the export declara-
tion or payment declaration.
Article 52
1. Without prejudice to the obligation to pay the negative amount
pursuant to Article 51(4), the beneficiary shall reimburse refunds
unduly received, which includesany penalty applicable purs uant toArticle 51(1) and interest calculated on the time elapsing betweenpayment and reimbursement. However,
(a) where reimbursement is covered by an unreleased security, seizure
of that security in accordance with Article 25(1) or 35(1) shallconstitute recovery of the amounts due;
(b) where the security has been released, the beneficiary shall pay that
part of the security which would have been forfeited, plus interestcalculated 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 reimburse-ment.
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 ismade unduly asa res ult of an error by the competent
authorities, no interest or at most an amount corresponding to the profit
realised unduly, to be determined by the Member State, shall be
collected.
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 theamount paid to him, plusinteres t.
2. Amountsrecovered, amountspurs uant to Articles51 (4) and (5)
and interest collected shall be paid to the paying agencies, which shall
deduct the amountsconcerned from European Agricultural Guidanceand Guarantee Fund (EAGGF) expenditure, without prejudice toArticle 7 of Council Regulation (EEC) No 595/91 (
1).
Where the time limit for payment isnot met, Member Statesmay
decide that, in place of reimbursement, any amounts over-paid, securi-ties unduly released and compensatory interest shall be deducted fromsubsequent 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 in Article 51(9)
of waiving the application of penalties in the case of small amounts,1999R0800 — EN — 15.03.2003 — 007.001 — 51
(1) OJ L 67, 14.3.1991, p. 11.
▼B
Member Statesmay waive the reimburs ement of refundsover-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 laysdown s imilar
rules providing for non-recovery in such cases.
4. The reimbursement obligation referred to in paragraph 1 shall not
apply:
(a) if the payment wasmade by error of the competent authorities
itself of the Member States or of another authority concerned andthe error could not reasonably be detected by the beneficiary and
the beneficiary for hispart acted in good faith; or
(b) if the period which passed between the day of the notification to
the beneficiary of the final decision on the granting of the refund
and that 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 onlyif the beneficiary hasacted in good faith.
The actsof any third party relating directly or indirectly to the formal-
ities necessary for the payment of the refund, including the acts of theinternational control and supervisory agencies, shall be attributable tothe beneficiary.
The provisions of this paragraph shall not apply to advances on
refunds. In case of non-reimbursement due to the application of thisparagraph, the administrative sanction pursuant to point (a) of Article51(1) shall not apply.
TITLE V
FINALPROVISIONS
Article 53
Member States shall notify the Commission:
— without delay, of cases where Article 20(1) applies; the Commis-
sion shall notify the other Member States,
— for each 12-digit code, of the quantitiesof exported productsnot
covered by export licenceswith advance fixing of the refund for
the cases referred to in the first indent of the second subparagraphof Article 4(1), Article 6 and Article 45. The codess hall begrouped by sector. Member States shall take the measures requiredto ensure that such information is notified by no later than thesecond month following that of acceptance of the export declara-
tion,
— of the quantities, for each 12-digit code, of products, or for each
eight-digit code, of goodsplaced under the prefinancing arrange-mentsreferred to in Chapter 3 of Title II. The codess hall begrouped by sector. Member States shall take the measures required
to ensure that such information is notified by no later than the
second month following that of acceptance of the payment declara-tion.
Article 54
1. Regulation (EEC) No 3665/87 ishereby repealed.However, that Regulation shall continue to apply:
— to exportscovered by export declarationsaccepted ►
C1prior to
the application of this ◄Regulation,
and
— where Regulation (EEC) No 565/80 appliesto exportscovered by
payment declarationsaccepted ►C1prior to the application of
this◄Regulation.1999R0800 — EN — 15.03.2003 — 007.001 — 52
▼M5
▼B
▼B
2. Referencesin all Community ins trumentsto 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
or to the corresponding Articles thereof.
A correlation table, relative to the Articlesof Regulation (EEC) No
3665/87, iss et out in Annex I.
Article 55
This Regulation shall enter into force on the seventh day following its
publication in the Official JournaloftheEuropeanCommunities .
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 exportsfor which the customs export formalities were completed on or after
19 January 1998.
ThisRegulation s hall be binding in itsentirety and directly applicable
in all Member States.1999R0800 — EN — 15.03.2003 — 007.001 — 53
▼B
ANNEX
CorrelationTable
ThisRegulation Regulation (EEC) No 3665/87
Article 1 Article 1
Article 2 Article 2
Article 3 —Article 4 Article 2aArticle 5 Article 3Article 6 Article 3aArticle 7 Article 4Article 8 Article 6Article 9 Article 6a
Article 10 Article 7
Article 11(1), (5) and (6) Article 8Article 11(2), (3) and (4) Article 10Article 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 13Article 22 Article 14Article 23 Article 15(1)
Article 24 Article 22
Article 25 Article 23Article 26 Article 25Article 27 Article 26Article 28(1), (2), (3), (5) and (6) Article 27Article 29 Article 28Article 30 Article 28aArticle 31 Article 29
Article 32 Article 30
Article 33 Article 31Article 34 Article 32Article 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 — 15.03.2003 — 007.001 — 54
▼B
ThisRegulation Regulation (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 — 15.03.2003 — 007.001 — 55
▼B
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 — 15.03.2003 — 007.001 — 56
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ANNEX III
1999R0800 — EN — 15.03.2003 — 007.001 — 57
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ANNEX IV
Listofthirdcountriesandterritories referred toinArticle17(b)and(c)
Iceland
Norway
LiechtensteinSwitzerland
Heligoland
AndorraGibraltarCeuta and Melilla
Vatican City
MaltaCyprus
Morocco
TurkeyEstoniaLatvia
Lithuania
PolandCzech Republic
Slovakia
HungaryRomaniaBulgaria
Albania
UkraineBelarusMoldova
Russia
GeorgiaArmenia
Azerbaijan
SloveniaCroatiaBosnia-Herzegovina
Serbia and Montenegro
Former Yugoslav Republic of Macedonia1999R0800 — EN — 15.03.2003 — 007.001 — 58
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ANNEX V
ListofproductstowhichArticle 20(4)(d)applies
I. Productslis ted in Article 1 of Regulation (EC) No 3072/95 (rice)
II. Products listed in Article 1 of Regulation (EEC) No 1785/81 (sugar and
isoglucose)
III. Products listed in Article 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
0206 10 95 Thick skirt and thin skirt, fresh or chilled
0206 29 91 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
0403 90 11 to
0403 90 39Buttermilk powder
0404 90 21 to
0404 90 89Milk constituents
0405 Butter and other fatsand oilsderived from milk
0406 20 Grated or powdered cheese
0406 30 Processed cheese
0406 90 13 to
0406 90 27
Other cheese/C148/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/C1500406 90 61 to
0406 90 81
0406 90 86 to
0406 90 88
VI.
CN code Wine
2204 29 62
Table wine in bulk/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/C1502204 29 64
2204 29 65
2204 29 71
2204 29 72
2204 29 75
2204 29 83
2204 29 84
2204 29 94
2204 29 981999R0800 — EN — 15.03.2003 — 007.001 — 59
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VII.
CN codeAgricultural productsexported in the form of goodsnot
covered by Annex II to the Treaty
1901 90 91 - - - 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
preparationsin powder form of goodsof heading Nos
0401 to 0404
2101 12 92 - - - Preparations with a basis of these extracts,
essences or concentrates of coffee
2101 20 92 - - - Preparations with a basis of extracts, essences or
concentratesof tea or maté
3505 10 10 to
3505 10 90Dextrinesand other modified s tarches
3809 10 10 to
3809 10 90Finishing agents, dye carriers to accelerate the dyeing
or fixing of dyestuffs and other products and prepara-
tions with a basis of amylaceous substances1999R0800 — EN — 15.03.2003 — 007.001 — 60
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ANNEX VI
RequirementsforapprovalandcontrolofSAsbyMember States
ChapterI
Approvalrequirements
(a) The SA must be an entity having legal capacity and has to be registered in
the Register of companies of the responsible Member State.
(b) The SA's constituting articles must stipulate that one of its declared aims is
control and supervision of agricultural products at international level.
(c) The SA must have international coverage in order to be able to carry out
certification on a world-wide basis, either by implantation through subsidi-
ariesin a number of third countriesand/or by way of directly attending the
discharge operations with their own salaried inspectors from the nearest
regional office or from the national office in the Community or with local
agents that are subjected to proper supervision by the SA.
The subsidiaries referred to in the previous paragraph must be owned by
more than half of the capital by the SA. However, if national legislation in
the third country concerned limitsforeign owners hip of the capital to 50 %or less, effective control of the subsidiary shall be sufficient for the purpose
of the preceding subparagraph. This control shall be proved by appropriate
means, such as, in particular, the existence of a management agreement,
composition of its board of directors and senior management or similar
arrangements.
(d) The SA must have proved experience in control and supervision in agricul-
tural and food products. This experience shall be established by submitting
evidence relating to the inspections carried out over the previous three
years, or currently in progress. These references must include information
on the type of checkscarried out (nature, quantity of products , place of
inspection, etc.) and names and addresses of bodies or entities which can
provide information about the applicant.
(e) The SA must fulfil the requirements laid down in the standard norm EN
45011, points4.1.1, 4.1.2, 4.1.4, 4.2a) to p), 4.4, 4.5, 4.7, 4.8.1b) to f),
4.8.2, 4.9.1, 4.10, 5, 7, 9.4.
(f) The SA's financial situation (capital, turnover, etc.) must be sound. Proofs of
the financial soundness, as well as its annual accounts for the past three
years, containing the balance sheet, the profit and loss account, and, if
required by law the auditors' report and the directors' report, shall be
presented.
(g) The administrative organisation of the SA must have an ‘internal audit unit’,
which will be responsible for assisting the national authorities in the activ-
ities of control and inspection that they will undertake on the approved SAs.
ChapterII1.Performance'sengagementsofSAs
Approved SAs must engage at all time their responsibility and professional
competence when delivering the certificatesof arrival.
Approved SAs must conform in the course of their activities to the
following criteria:
(a) they must execute all possible controls to determine the identity and
weight of the productscovered by the certificates ;
(b) the management of the SA must properly oversee the controls under-
taken by the staff of the company in the third countries of destination;
(c) SAsmus t keep a file on each certificate delivered, in which evidence
of the survey work carried out in order to support the conclusions
stated in the certificate is recorded (quantitative controls and documen-
tary checks effected, etc.). Files on the certificates issued must be kept
for 5 years.
(d) The approved SAss hall verify the unloading operationswith their own
suitably qualified, permanent personnel or with local agents based or
active in the country of destination, or by sending their own personnel
from regional officesor a national office in the Community. Interven-
tion of local agents must be regularly supervised by suitably qualified,
permanent employeesof the SAs .1999R0800 — EN — 15.03.2003 — 007.001 — 61
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2.ControllingtheperformanceofSAs
2.1. Member States will have the responsibility for checking the soundness and
appropriateness of the certification functions carried out by the SAs.
Prior to the three-year renewal period, national authoritiess hall carry out
an inspection visit to the registered office of the SA.
Whenever there are reasonable doubts about the quality and accuracy of the
certificatesdrawn up by a particular SA, the competent authority s hall
make an on the spot inspection to the registered office of the company in
order to verify that the rulescontained in thisAnnex are applied correctly.
The Member States shall pay particular attention while inspecting the SA,
to the working methodsand operational proceduresof the SA in carrying
out itsfunctions , aswell asexamining at random, filesconcerning certifi-
catespres ented to the paying agency in the procedure for payment of
refunds.
Member Statesmay employ external and independent auditorsto carry out
the task of controlling the SAs in the framework of the procedure set up in
thisAnnex.
Member States may take any other measures they consider necessary for a
proper control of the SAs.
2.2. Member Statesauthoritiesmus t pay particular attention, when checking the
claims for export refunds supported by certificates from SAs, to the
following aspects of the certification:
(a) requiring that the work done is described in the certificates and satis-
fying itself that the work as described was sufficient to support the
conclusions drawn in the certificate;
(b) inquiring into all discrepancies of the certificates submitted;
(c) requiring the certificates to be issued within a reasonable time limit,
depending of the case at hand.
ChapterIII
1. Certification issued by approved SAs shall include not only the appropriate
information necessary to identify the goods and consignment in question as
well asdetailsof meansof trans port, datesof arrival and unloading, but
also a description of the controls and methods applied to verify the identity
and weight of the certified products.
The controlsand verificationsundertaken by the SAsmus t be carried out at
the time the unloading, which can take place during completion of customs
formalitiesfor importation or after. However, in exceptional and duly jus ti-
fied cases, the controls and verification for issuing the certificates may take
place within six months following the date on which the goods were
unloaded and the certification must describe the steps taken for the verifi-
cation of facts.
2. In the case of certificates of unloading and importation (Article 16(1)(b)),
the certification shall include also verification that the goods have been
cleared through customs for definitive importation. This check has to estab-
lish a clear link between the relevant customs import document or customs
clearing procedure and the operation concerned.
3. The approved SAs shall be independent of the parties involved in the trans-
action under scrutiny. In particular, neither the SA carrying out the controls
for a particular transaction, nor any subsidiary company belonging to the
same group, may take part in the operation as exporter, customs agent,
carrier, consignee, warehousekeeper or in any other capacity likely to give
rise to a conflict of interest.1999R0800 — EN — 15.03.2003 — 007.001 — 62
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ANNEX VII
1999R0800 — EN — 15.03.2003 — 007.001 — 63
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ANNEXVIII
Requirements to be observed by official agencies of Member States estab-
lishedinthirdcountriesfortheapplicationofArticle16(2)(b)
1. The official agency decides to issue the certificate of unloading on the basis
of one or more of the following documents:
— customs import documents, including computer print-outs if approved as
such,
— national port documentsand other documentsis s ued by an official entity,— declaration by the captain or the transport company,— other formsof receipt provided by the importer,
2. The official agencies of Member States issued certificates of unloading in
accordance with the following wording:
It is hereby certified that … (description of goods, quantity and packaging
identification) have been unloaded … (place of unloading/name of the
town) on … (date of unloading).
It iscertified in addition that the product hasleft the place of unloading or at
least that, to its knowledge, the product has not subsequently been loaded for
re-exportation.
The certificate is issued on the basis of the following documents:
(list of the documents presented which give the basis for the agency issuing
the certificate)
Date and place of signature, signature and stamp of official agency
3. The official agency issuing certificates of unloading shall keep a register and
files on all the certificates issued, in which it shall be recorded on the basis
of which documentary evidence the certificateswere delivered.1999R0800 — EN — 15.03.2003 — 007.001 — 64
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ANNEX IX
1999R0800 — EN — 15.03.2003 — 007.001 — 65
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ANNEX X
Listofcentral bodiesinMember Statesreferred toinArticle16e
Member State Central body
Belgium Bureau d'Intervention et de Restitution Belge (BIRB)
Belgisch Interventie- en Restitutiebureau (BIRB)
France Commission interministérielle d'agrément (CIA) des sociétés de
contrôle et de surveillance — Direction générale des douanes et
droitsindirects(DGDDI)
Luxembourg Ministère de l'Agriculture, de la Viticulture et du Développement
rural
Greece Ministère de l'Agriculture — OPEKEPESpain Ministerio de Agricultura, Pesca y Alimentación — Fondo Español
de Garantía Agraria (FEGA)
Portugal Ministério da Agricultura, do Desenvolvimento Rural e das PescasItaly Agenzia delle Dogane — Servizio Autonomo Interventi Settore
Agricolo (SAISA)
Denmark Ministeriet for Fødevarer, Landbrug og Fiskeri — Direktoratet for
FødevareErhverv
Irland Department of Agriculture and Food
United Kingdom Rural PaymentsAgency (RPA)Germany Bundesministerium der Finanzen — Hauptzollamt Hamburg-JonasNetherlands Ministerie van Landbouw, Natuurbeheer en Visserij
Austria Bundesministerium für Finanzen
Finland Ministry of Agriculture and ForestrySweden Swedish Board of Agriculture1999R0800 — EN — 15.03.2003 — 007.001 — 66
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