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"B COMMISSION REGULATION (EC) No 1520/2000
of 13 July 2000
laying down common detailed rules for the application of the system of granting export refunds on certain
agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria
for fixing the amount of such refunds
(OJ L 177, 15.7.2000, p. 1)
Amended by:
Official Journal
No page date
"M1 Commission Regulation (EC) No 2390/2000 of 27 October 2000 L 276 3 28.10.20002000R1520 — EN — 29.10.2000 — 001.001 — 1
COMMISSION REGULATION (EC) No 1520/2000
of 13 July 2000
laying down common detailed rules for the application of the system of
granting export refunds on certain agricultural products exported in theform of goods not covered by Annex I to the Treaty, and the criteria for
fixing the amount of such refunds
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community;
Having regard to Council Regulation (EC) No 3448/93 of 6 December 1993
laying down the trade arrangements applicable to certain goods resulting fromthe processing of agricultural products (
1), and in particular the first
subparagraph of Article 8(3) thereof,
Whereas:(1) Commission Regulation (EC) No 1222/94 of 30 May 1994 (
2), as last
amended by Regulation (EC) No 701/2000 (3), laid down common
detailed rules for the application of the system of granting exportrefunds on certain agricultural products exported in the form of goodsnot covered by Annex I to the Treaty, and the criteria for fixing the
amounts of such refunds. As this Regulation has been amended fifteen
times, Regulation (EC) No 1222/94 should now be recast for reasonsof clarity when new changes are made.
(2) The Regulations on the common organisation of the markets in eggs,
cereals, rice, milk and milk products, and sugar provide that, to theextent required to allow the agricultural products in question to beexported in the form of certain processed goods not listed in Annex I to
the Treaty on the basis of world market quotations or prices for such
products, the difference between such quotations or prices and pricesin the European Union may be covered by an export refund.
(3) Commission Regulation (EC) No 800/1999 (
4) lays down general rules
for granting export refunds on certain agricultural products exported inthe form of goods not covered by Annex I to the Treaty and the criteriafor fixing the amount of such refunds. However, the way these
arrangements apply to goods not covered by Annex I needs to be
clarified.
(4) Article 11 of the Agreement on Agriculture annexed to the Agreement
establishing the World Trade Organisation lays down that refunds
granted on exports of agricultural products incorporated in goods notcovered by Annex I to the Treaty may not exceed the refunds thatwould be payable on those products when exported in the unaltered
state. Account must be taken of this when rates of refund are fixed and
assimilation rules defined.
(5) Potato starch is assimilated to maize starch. However, it must be
possible to fix a specific refund rate for potato starch in market
situations where its price is significantly lower than that of maize
starch.
(6) Such goods may be obtained directly from basic products, from
products obtained from the processing of basic products, or from
products assimilated to either of these categories. Rules should be laiddown for determining the amount of the export refund in each of thesecases.
(7) Many goods manufactured by an undertaking under clearly defined
technical conditions and having constant characteristics and qualityfollow a regular export pattern. To ease export formalities, a simplified
procedure should be adopted for such goods whereby the manufacturer
communicates to the competent authorities such information as thelatter consider necessary concerning the conditions of manufacture ofthe goods.!B
(1) OJ L 318, 20.12.1993, p. 18.
(2) OJ L 136, 31.5.1994, p. 5.
(3) OJ L 83, 4.4.2000, p. 6.
(4) OJ L 102, 17.4.1999, p. 11.2000R1520 — EN — 29.10.2000 — 001.001 — 2
(8) The agricultural product content of most exported goods is bound to
vary. The amount of the refund must therefore be determined on thebasis of the quantities of agricultural products actually used in themanufacture of the exported goods. However, for certain goods of a
simple and relatively constant composition, the amount of the refund
should, for ease of administration, be determined on the basis of fixedquantities of agricultural products. Where these quantities areregistered with the competent authorities, provision should be made
for annual confirmation of such registration in order to reduce the risks
associated with failure to communicate changes in the quantities ofproducts used to manufacture the goods in question.
(9) In the absence of evidence that no production refund was granted
pursuant to Commission Regulation (EEC) No 1722/93 of 30 June
1993 laying down detailed rules for the application of CouncilRegulations (EEC) No 1766/92 and (EEC) No 1418/76 concerning
production refunds in the cereals and rice sectors respectively (
1), as
last amended by Regulation (EC) No 87/1999 (2), or pursuant to
Council Regulation (EEC) No 1010/86 of 25 March 1986 laying downgeneral rules for the production refund on certain sugar products used
in the chemical industry (
3), as last amended by Commission
Regulation (EC) No 2074/98 (4), the export refund should be reduced
by the amount of the production refund applicable on the date ofacceptance of the export declaration. This is the only system which
avoids the risk of fraud.
(10) Council Regulation (EEC) No 565/80 of 4 March 1980 on the advance
payment of export refunds in respect of agricultural products (
5), as last
amended by Regulation (EEC) No 2026/83 (6), and Commission
Regulation (EC) No 800/1999 of 15 April 1999 laying down common
detailed rules for the application of the system of export refunds onagricultural products (
7), established a system for the advance payment
of export refunds which must be taken into account when export
refunds are adjusted.
(11) Measures should be taken to ensure strict compliance with the
Community’s commitments. Moreover, these measures should notimpose unnecessary constraints on operators.
(12) The agreements reached in accordance with Article 300 of the Treaty
limit the amount of refunds that may be granted in any budget year. Itmust be possible to export goods not covered by Annex II to the Treatyunder conditions which are known in advance; In particular, it must be
possible to obtain an assurance that these exports are eligible for a
refund compatible with the Community’s commitments under theagreements or, where this can no longer be the case, to be informedthereof sufficiently in advance; Furthermore, the issue of certificates
makes it possible to monitor refund applications and to guarantee that
refunds can be paid to certificate holders up to the amount stated onthe certificate, provided the certificate holder complies with the other
conditions for refunds laid down in the Community rules.
(13) These Agreements concern all agricultural products exported in the
form of goods not covered by Annex I to the Treaty. These productsinclude certain cereals exported in the form of spirituous beverages
referred to in Article 13(5) of Regulation (EEC) No 1766/92 (
8).
Regulation (EEC) No 2825/93 (9), as amended by Regulation (EC) No
3098/94 (10), lays down certain detailed rules for such cereals. The
granting of refunds on all agricultural products exported in the form of
goods not covered by Annex I to the Treaty should be subject to
common rules.
(14) It is highly likely that certificate applications will be received for
greater amounts than can be granted. The year should therefore be
divided into periods so that certificates can be made available both to
operators who export at the end of the budget year and to those who!B
(1) OJ L 159, 1.7.1993, p. 112.
(2) OJ L 9, 15.1.1999, p. 8.
(3) OJ L 94, 9.4.1986, p. 9.
(4) OJ L 265, 30.9.1998, p. 8.
(5) OJ L 62, 7.3.1980, p. 5.
(6) OJ L 199, 22.7.1983, p. 12.
(7) OJ L 102, 17.4.1999, p. 11.
(8) OJ L 181, 1.7.1992, p. 21.
(9) OJ L 258, 16.10.1993, p. 6.
(10) OJ L 328, 20.12.1994, p. 12.2000R1520 — EN — 29.10.2000 — 001.001 — 3
export at the beginning of the budget year. Where appropriate, a
reduction coefficient should be applied to all amounts requested.
(15) The conditions for the release of the security pertaining to certificates
subject to Commission Regulation (EEC) No 2220/85 of 22 July 1985
laying down common detailed rules for the application of the system ofsecurities for agricultural products (
1), as last amended by Regulation
(EC) No 1932/1999 of 9 September 1999 (2), should be laid down.
(16) Certain types of exports are not subject to limits on the payment of
refunds as a result of international commitments entered into by theEuropean Union. Such exports should be free from any obligation to
present a refund certificate.
(17) Most exporters receive less than 50 000 euros a year in refunds. Taken
together, these exports account for only a small part of the total amount
of refunds granted on agricultural products exported in the form of
goods. It should be possible to exempt such exports from therequirement to present a certificate.
(18) Some exporters respond to invitations to tender issued by importing
third countries. Should their tender be rejected, such exporters must beable to deduct the amount which they had set aside for their tenderfrom the amount covered by their certificate, without incurring any
penalty.
(19) Refund certificates serve to ensure compliance with the commitments
entered into by the European Union vis-à-vis the World Trade
Organisation; they also make it possible to determine in advance the
refund which can be granted on agricultural products used in themanufacture of goods exported to third countries. This purpose differs,in some respects, from the objectives of export licences issued for
basic products exported in the unaltered state which are subject to
commitments vis-à-vis the World Trade Organisation involvingquantitative restrictions. It is therefore necessary to specify whichgeneral provisions applicable to agricultural licences and certificates,
currently laid down by Regulation (EC) No 1291/2000 (
3) laying down
common detailed rules for the application of the system of import andexport licences and advance fixing certificates for agricultural product.
(20) Management of the amounts of refunds which may be granted during a
budget year on certain agricultural products exported in the form ofgoods not covered by Annex I to the Treaty may result in a need to fix
different rates for exports with or without advance fixing of the rate of
refund on the basis of developments on Community and worldmarkets.
(21) Monitoring arrangements should be established, based on the principle
of the exporter declaring to the competent authorities, each time goods
are exported, the quantities of products used to manufacture theexported goods. The competent authorities are responsible for taking
any measures they consider necessary to verify the accuracy of such
declarations.
(22) In consultation with the competent authorities of the Member State in
which the goods are manufactured, operators should be permitted to
make a simplified declaration of the products used, in the form ofaggregated quantities of these products, provided they keep a detailedrecord of the products used and make it available to the said
authorities.
(23) It is not always possible for the exporter, particularly if he is not the
manufacturer, to know the precise quantities of agricultural products
used on which he can claim a refund. Therefore, the exporter is not
always able to declare such quantities. It is therefore necessary toprovide an alternative method of calculation of the refund which theperson concerned may ask to be applied, restricted to certain goods,
based on the chemical analysis of these goods, and using a conversion
table drawn up for this purpose. When this method of calculation isused for certain goods listed in the Annex to Commission Regulation(EEC) No 1722/93, the origin of the starch used is unknown. A
production refund may have been granted in respect of that starch;!B
(1) OJ L 205, 3.8.1985, p. 5.
(2) OJ L 240, 10.9.1999, p. 11.
(3) OJ L 152, 24.6.2000, p. 1.2000R1520 — EN — 29.10.2000 — 001.001 — 4
these goods may not therefore be the subject of an export refund for
starch.
(24) The authorities responsible for checking the exporter’s declaration may
not possess sufficient evidence to enable them to accept the declaration
of the quantities used, even if it is based on a chemical analysis. Such
situations are particularly likely to arise when the goods to be exportedhave been manufactured in a Member State other than the exportingState. Therefore, the competent authorities of the exporting Member
State should be able, if necessary, to obtain directly from the
competent authorities of the other Member States all the informationwhich the latter authorities are able to obtain concerning the conditionsof manufacture of the goods.
(25) Commission Regulation (EC) No 2571/97 of 15 December 1997 on the
sale of butter at reduced prices and the granting of aid for cream, butterand concentrated butter for use in the manufacture of pastry products,
ice-cream and other foodstuffs (
1) authorises butter and cream to be
made available at reduced prices to industries which manufacturecertain goods. Account must be taken of this when refunds arecalculated on the basis of chemical analysis.
(26) It is desirable to ensure the uniform application throughout the
European Union of the provisions on the granting of refunds on goodsnot covered by Annex I to the Treaty. To that end, each Member Stateshould inform the other Member States, via the Commission, of the
monitoring arrangements applied in its territory to the various types of
exported goods.
(27) Article 31(10), (11) and (12) of Council Regulation (EC) No
1255/1999 of 17 May 1999 on the common organisation of the
market in milk and milk products (
2) lays down the conditions which
must be met before a refund is granted on certain milk products whichhave been imported and then re-exported in the form of goods notcovered by Annex I to the Treaty.
(28) Account must be taken of the increased quantities of certain milk
products imported at a reduced tariff under agreements concluded withcertain non-member countries and the possibility of granting an exportrefund higher than such reduced tariff.
(29) To ensure correct application of the provisions of the Regulations on
the common organisation of markets relating to the granting of exportrefunds, such refunds should not be granted on products fromnon-member countries used in the manufacture of goods which are
exported after having been in free circulation in the European Union.
(30) The coefficients applicable when determining the refund on certain
processed agricultural products should be fixed and the refund per 100kg of products used should be published.
(31) The Management Committee on horizontal questions concerning trade
in processed agricultural products not listed in Annex I to the Treatyhas not delivered an opinion in the time limit set by its chairman,
HAS ADOPTED THIS REGULATION:
Article 1
1. This Regulation lays down common detailed rules for the application of
the system of granting refunds on exports of the basic products listed in
Annex A (hereinafter referred to as ‘basic products’), of products derived
from the processing thereof, or of products assimilated to one of those twocategories in accordance with paragraph 3, when these various products areexported in the form of goods not covered by Annex I to the Treaty but listed,
as the case may be:
— in Annex I to Council Regulation (EEC) No 2771/75 (
3),
— in Annex B to Council Regulation (EEC) No 1766/92,— in Annex B to Council Regulation (EC) No 3072/95 (
4),!B
(1) OJ L 350, 20.12.1997, p. 3.
(2) OJ L 160, 26.6.1999, p. 48.
(3) OJ L 282, 1.11.1975, p. 49.
(4) OJ L 329, 30.12.1995, p. 18.2000R1520 — EN — 29.10.2000 — 001.001 — 5
— in Annex II to Council Regulation (EC) No 1255/1999 (1),
— in Annex I to Council Regulation (EC) No 2038/1999 (2).
Such goods, which are listed in Annexes B and C to this Regulation, are
hereinafter referred to as ‘goods’.
2. For the purpose of this Regulation:(a) ‘budget period’ means the period from 1 October of one year to 30
September of the following year;
(b) ‘certificate’ or ‘refund certificate’ means the certificate drawn up in
accordance with Articles 6 to 14, valid throughout the European Unionand issued by the Member States to any applicant, regardless of his place
of establishment in the European Union. The refund certificate shall
guarantee payment of the refund, provided the conditions set out inArticle 16 are met. It may include advance fixing of the refund rates.Certificates shall be valid for a single budget period only;
(c) ‘the Agreement’ means the Agreement on Agriculture concluded during
the Uruguay Round of multilateral trade negotiations;
(d) ‘food aid’ means food aid operations meeting the conditions laid down in
Article 10(4) of the Agreement.
3. For the purposes of this Regulation:(a) potato starch falling within CN code 1108 13 00 directly produced from
potatoes, excluding sub-products, shall be assimilated to a productderived from the processing of maize;
(b) whey falling within CN codes 0404 10 48 to 0404 10 62 not concen-
trated, whether or not frozen, shall be assimilated to powdered whey
listed in Annex A (PG 1);
(c) — milk and milk products falling within CN codes 0403 10 11,
0403 90 51 and 0404 90 21, not concentrated nor containing addedsugar or other sweetening matter, whether or not frozen, of a milk fatcontent, by weight, not exceeding 0,1 %
and
— milk and milk products falling within CN codes 0403 10 11,
0403 90 11 and 0404 90 21, in powder, granules or other solid
forms, not containing added sugar or other sweetening matter, of a
milk fat content, by weight, of up to 1,5 %
shall be assimilated to skimmed-milk powder listed in Annex A (PG 2);
(d) — milk, cream and milk products falling within CN codes 0403 10 11,
0403 10 13, 0403 90 51, 0403 90 53, 0404 90 21 and 0404 90 23,not concentrated nor containing added sugar or other sweetening
matter, whether or not frozen, of a milk fat content, by weight,
exceeding 0,1 % but not exceeding 6 %
and
— milk, cream and milk products falling within CN codes 0403 10 11,
0403 10 13, 0403 10 19, 0403 90 13, 0403 90 19, 0404 90 23 and0404 90 29 in powder, granules or other solid forms, not containing
added sugar or other sweetening matter, of a milk fat content, by
weight, exceeding 1,5 % but less than 45 %
shall be assimilated to whole milk powder listed in Annex A (PG 3);
(e) — milk, cream and milk products falling within CN codes 0403 10 19,
0403 90 59, 0404 90 23 and 0404 90 29, not concentrated norcontaining added sugar or other sweetening matter, of a milk fat
content, by weight, exceeding 6 %,
— milk, cream and milk products falling within CN codes 0403 10 19,
0403 90 19 and 0404 90 29, in powder, granules or other solid
forms, not containing added sugar or other sweetening matter, of amilk fat content, by weight, of not less than 45 %,
and!B
(1) OJ L 160, 26.6.1999, p. 48.
(2) OJ L 252, 25.9.1999, p. 1.2000R1520 — EN — 29.10.2000 — 001.001 — 6
— butter and other milk fats with a milk fat content, by weight, other
than 82 % but not less than 62 %, falling within CN codes 0405 10,0405 20 90, 0405 90 10, 0405 90 90
shall be assimilated to butter listed in Annex A (PG 6);
(f) — milk, cream and milk products falling within CN codes 0403 10 11
to 0403 10 19, 0403 90 51 to 0403 90 59 and 0404 90 21 to0404 90 29, concentrated, other than in powder, granules or othersolid forms, not containing added sugar or other sweetening matter
and
— cheeseshall be assimilated to:
(i) skimmed-milk powder listed to in Annex A (PG 2) regarding the
non-fat part of the dry matter content of the assimilated product
and
(ii) butter referred to in Annex A (PG 6) for the milk fat part of the
assimilated product.
(g) husked rice falling within CN code 1006 20 shall be assimilated to
wholly milled rice falling within CN codes 1006 30 61 to 1006 30 98;
(h) raw beet or cane sugar falling within CN code 1701 11 90 or CN code
1701 12 90 and containing, in the dry state, at least 92 % by weight of
sucrose determined by the polarimetric method,
— sugar falling within CN codes 1701 91 00 or 1701 99 90,
— the products referred to in Article 1(1)(d) of Regulation (EC) No
2038/1999, excluding mixtures obtained partly using products
covered by Regulation (EEC) No 1766/92,
— the products referred to in Article 1(1)(f) and (g) of Regulation (EC)
No 2038/1999, excluding mixtures obtained partly using products
covered by Regulation (EEC) No 1766/92,
which meet the conditions of eligibility for a refund laid down in
Regulation (EC) No 2038/1999 and in Regulation (EC) No 2135/95 (
1)
when exported unprocessed shall be assimilated to white sugar fallingwithin CN code 1701 99 10.
4. However, if the party so requests, in agreement with the competent
authority, the milk products referred to in paragraph 3(d) shall be assimilated
to:
(i) skimmed-milk powder referred to in Annex A (PG 2) for the non-fat part
of the dry matter content of the assimilated product
and
(ii) butter referred to in Annex A (PG 6) for the milk fat part of the
assimilated product.
Article 2
The amount of the refund granted for the quantity, determined in accordance
with Article 3, of each of the basic products exported in the form of the same
type of goods shall be obtained by multiplying this quantity by the rate of the
refund on the basic product calculated per unit of weight in accordance withArticle 4.
However, in the case of D-glucitol (sorbitol) mixtures falling within CN codes
2905 44 and 3824 60, where the party concerned does not draw up thedeclaration referred to in Article 16(1) giving the information required by the
fourth subparagraph of Article 16(4) or where he does not provide satisfactory
documentation in support of his declaration, the rate of refund on thesemixtures shall be that for the basic product to which the lowest rate of refundapplies.
Where, in accordance with Article 4(3), different refund rates may be fixed
for a particular basic product, a separate amount shall be calculated for each
of the quantities of the basic product for which there is a different refund rate.!B
(1) OJ L 214, 8.9.1995, p. 16.2000R1520 — EN — 29.10.2000 — 001.001 — 7
Where goods are used in the manufacture of the goods exported, the refund
rate to be taken in calculating the amount applying to each of the basicproducts, to products derived from the processing thereof, or to productsassimilated to one of those two categories in accordance with Article 1(3)
which were used in the manufacture of the goods exported, shall be the rate
applicable when the former goods are exported unprocessed.
Article 3
1. In respect of the goods listed in Annex B, the quantity of each of the basic
products to be taken in calculating the amount of the refund shall be
determined as follows, except where reference is made to Annex C or where
the second subparagraph of Article 16(3) applies:
(a) in the case of use, unprocessed, of a basic product or of an assimilated
product, the quantity shall be that which is actually used in the
manufacture of the exported goods, account being taken of the following
conversion rates:
— 6,06 kg of the pilot product of Group 1 shall correspond to 100 kg of
whey assimilated to that pilot product in accordance with Article1(3)(b),
— 9,1 kg of the pilot product of Group 2 shall correspond to 100 kg of
milk products assimilated to that pilot product in accordance with the
first indent of Article 1(3)(c),
— 1,01 kg of the pilot product of Group 2 shall correspond to the
non-fat part of 100 kg of milk products assimilated to that pilot
product in accordance with the first indent of Article 1(3)(f) or
Article 1(4)(i) per 1 % by weight of non-fat dry matter contained inthe milk product in question,
— 0,8 kg of the pilot product of Group 2 shall correspond to the non-fat
part of 100 kg of cheese assimilated to that pilot product in
accordance with the second indent of Article 1(3)(f) per 1 % by
weight of non-fat dry matter contained in the cheese,
— 3,85 kg of the pilot product of Group 3 shall correspond to 100 kg of
one of the milk products assimilated to that pilot product inaccordance with Article 1(3)(d) with a milkfat content in the dry
matter of not more than 27 % by weight per 1 % by weight of milkfat
contained in the milk product in question.
However, at the request of the party concerned, 3.85 kg of the pilot
product of Group 3 shall correspond to 100 kg of liquid milk
assimilated to that pilot product in accordance with the first indent of
Article 1(3)(d) with a milkfat content in the liquid milk notexceeding 3,2 % by weight per 1 % by weight of milkfat contained inthe milk product in question,
— 100 kg of the pilot product of Group 3 shall correspond to 100 kg of
dry matter contained in one of the milk products assimilated to that
pilot product in accordance with Article 1(3)(d) with a milkfatcontent in the dry matter exceeding 27 % by weight.
However, at the request of the party concerned, 12.32 kg of the pilot
product of Group 3 shall correspond to 100 kg of liquid milk
assimilated to that pilot product in accordance with the first indent of
Article 1(3)(d) with a milkfat content in the liquid milk exceeding3,2 % by weight,
— 1,22 kg of the pilot product of Group 6 shall correspond to 100 kg of
one of the milk products assimilated to that pilot product in
accordance with Article 1(3)(e) per 1 % weight of milkfat containedin the milk product in question,
— 1,22 kg of the pilot product of Group 6 shall correspond to the fat
part of 100 kg of one of the milk products assimilated to that pilot
product in accordance with the first indent of Article 1(3)(f) or
1(4)(ii) per 1 % by weight of milkfat contained in the milk product inquestion,
— 0,8 kg of the pilot product of Group 6 shall correspond to the fat part
of 100 kg of cheese assimilated to that pilot product in accordance
with the second indent of Article 1(3)(f) per 1 % by weight of milkfatcontained in the cheese,!B2000R1520 — EN — 29.10.2000 — 001.001 — 8
— 77,5 kg of round-grain wholly milled rice shall correspond to 100 kg
of husked round-grain rice as referred to in Article 1(3)(g),
— 69 kg of wholly milled long grain rice shall correspond to 100 kg of
husked medium grain or long grain rice referred to in Article 1(3)(g),
— 92 kg of white sugar shall correspond to 100 kg of raw sugar referred
to in the first indent of Article 1(3)(h),
— 1 kg of white sugar shall correspond to 100 kg of sugar referred to in
the second indent of Article 1(3)(h) per 1 % of sucrose,
— 1 kg of white sugar shall correspond to 100 kg of one of the products
referred to in the third indent of Article 1(3)(h) meeting the
conditions laid down in Article 3 of Regulation (EC) No 2135/95, per
1 % of sucrose (plus, where applicable, the content of other sugarscalculated in sucrose equivalent) determined in accordance with thesaid Article 3,
— 100 kg of white sugar shall correspond to 100 kg of dry matter
[determined in accordance with Article 5 of Regulation (EC) No2135/95] contained in isoglucose or isoglucose syrup referred to inthe fourth indent of Article 1(3)(h) meeting the conditions laid down
in Article 5 of Regulation (EC) No 2135/95;
(b) in the case of use of a product covered by Article 1 of Regulation (EEC)
No 1766/92 or Regulation (EC) No 3072/95, whether:
— resulting from the processing of a basic product or of a product
assimilated to that basic product,
— or assimilated to a product resulting from the processing of a basic
product,
— resulting from the processing of a product assimilated to a product
resulting from the processing of a basic product,
this quantity shall be the quantity actually used in the manufacture of the
exported goods, adjusted to correspond to a quantity of the basic product
by applying the coefficients set out in Annex E;
However, for grain spirit contained in spirituous beverages falling within
CN code 2208, this quantity shall be 3,4 kg of barley per % vol of alcoholderived from cereals per hectolitre of the spirituous beverage exported;
(c) in the case of use:
— of a product not covered by Annex I to the Treaty derived from the
processing of a product referred to in (a) or (b), or
— of a product derived from the mixture and/or processing of several
products referred to in (a) and/or (b), and/or products referred to in
the first indent,
the quantity, to be determined on the basis of the quantity of the product
actually used in the manufacture of the goods exported, shall be equal, foreach of the basic products in question and subject to the provisions of
paragraph 3, to the quantity established by the competent authorities in
accordance with Article 16(1). For the purpose of calculating thisquantity the conversion rates referred to in (a) or, as the case may be, thespecial rules for calculation, equivalence ratios and coefficients referred
to in (b) shall apply.
However, for the cereal-based spirituous beverages contained in
spirituous beverages falling within CN code 2208, this quantity shallbe 3,4 kg of barley per % vol of alcohol derived from cereals per
hectolitre of the spirituous beverage exported.
2. For the purposes of paragraph 1, the products used unprocessed in the
manufacture of exported goods shall be considered as actually used. Where,during one of the stages of manufacture of such goods, a basic product is itselfprocessed into another more elaborate basic product used at a later stage, only
the latter basic product shall be considered as actually used.
The quantities of products actually used, within the meaning of the first
subparagraph, shall be determined for each type of goods exported.!B2000R1520 — EN — 29.10.2000 — 001.001 — 9
However, in the case of regular exports of goods manufactured by a particular
undertaking under clearly defined technical conditions and having constantcharacteristics and quality, the quantities may, by agreement with thecompetent authorities, be determined either from the manufacturing formula
for the goods in question or from the average quantities of product used over a
specified period in the manufacture of a given quantity of these goods. Thequantities of products thus determined shall remain the basis of calculation solong as there is no change in the conditions under which the goods in question
are manufactured.
Except in the case of a formal authorisation given by the competent authority,
the quantities of products thus determined shall be confirmed at least once ayear.
In determining the quantities actually used, account shall be taken of the
provisions of Commission Regulation (EEC) No 3615/92 (
1).
3. In respect of the goods listed in Annex C, the quantity of basic products
to be taken in calculating the amount of the refund shall be that shown in thatAnnex against each of those goods.
However:(a) in the case of fresh pasta, the quantities of basic products given in Annex
C have to be reduced to an equivalent quantity of dry pasta by multiplying
those quantities by the percentage of the dry extract of the pasta anddividing them by 88;
(b) where the goods in question have been manufactured partly from
products covered by inward processing arrangements and partly from
products satisfying the conditions laid down in Article 23 of the Treaty,
the quantity of basic products to be taken for calculating the refund to begranted in respect of the latter class of products shall be determined in
accordance with paragraphs 1 and 2.
Article 4
1. The rate of refund shall be fixed each month per 100 kg of basic products
in accordance with Article 13(3) of Regulation (EEC) No 1766/92 and thecorresponding Articles of the other Regulations referred to in Article 1(1).
It may be modified in accordance with Article 13(3) of Regulation (EEC) No
1766/92 and the corresponding Articles of the other Regulations referred to in
Article 1(1).
However, the rate of the refund on poultry eggs in shell, fresh or preserved,
and eggs not in shell and egg yolks, suitable for human consumption, fresh,
dried or otherwise preserved, not sweetened, shall be fixed for the period
taken for fixing the refunds on those products exported unprocessed.
2. The rate of the refund shall be determined with particular reference to:(a) the average cost incurred by the processing industries in obtaining
supplies of basic products on the European Union market and the pricesprevailing on the world market;
(b) the level of the refund on exports of processed agricultural products
covered by Annex I to the Treaty which are manufactured under similarconditions;
(c) the need to ensure equal conditions of competition between industries
which use Community products and those which use third country
products under inward processing arrangements;
(d) on the one part the trend in expenditure and on the other part the trend in
prices in the Community and on the world market;
(e) compliance with the limits resulting from agreements concluded in
accordance with Article 300 of the Treaty.
In the case of potato starch falling within CN code 1108 13 00, the rate of the
refund shall be fixed separately, in maize equivalent, in accordance with the
procedure laid down in Article 23 of Regulation (EEC) No 1766/92 byapplying the criteria indicated above. The quantities of potato starch usedshall be converted into equivalent quantities of maize in accordance with
Article 3(1)(b).!B
(1) OJ L 367, 16.12.1992, p. 10.2000R1520 — EN — 29.10.2000 — 001.001 — 10
3. In fixing the rate of the refund account shall be taken, where appropriate,
of production refunds, aids or other measures having equivalent effectapplicable in all Member States, in accordance with the regulation on thecommon organisation of the market in the product in question, to basic
products or to assimilated products.
4. Except in the case of cereals, no refund shall be granted on products used
in the manufacture of alcohol contained in the spirituous beverages referred toin Annex B falling within CN code 2208.
5. The export of goods falling under CN code 3505 10 50 only enjoys a
reduced rate in view of the production refund applicable to the basic productused during the assumed period of manufacture of the goods pursuant to
Regulation (EEC) No 1722/93. The rates thus determined shall be fixed in
accordance with the procedure laid down in paragraph 1.
6. (a) The refund on starches falling within CN code 1108 11 00 to
1108 19 90 or products listed in Annex A to Regulation (EEC) No1766/92 resulting from the processing of such starches is granted
only on production of a declaration from the supplier of those
products attesting that they have been directly produced from cereals,potatoes or rice, excluding all use of sub-products obtained in theproduction of other agricultural products or goods.
The declaration referred to in the first subparagraph may apply, until
revocation, to all supplies from the same producer; it shall be
verified in accordance with Article 16(1).
(b) Where the dry-extract content of potato starch assimilated to maize
starch pursuant to Article 1(3)(a) is 80 % or higher, the rate of theexport refund shall be that laid down in accordance with paragraph 1;where the dry-extract content is less than 80 %, the rate of the refund
shall be that laid down in accordance with paragraph 1 multiplied by
1/80th of the actual dry-extract percentage.
For all other starches with a dry-extract content of 87 % or more, the
rate of the export refund shall be that laid down in accordance withparagraph 1; where the dry-extract content is less than 87 %, the rate
of the refund shall be that laid down in accordance with paragraph 1
multiplied by 1/87th of the actual dry-extract percentage.
Where the dry-extract content of glucose or maltodextrin syrups
falling within CN codes 1702 30 59, 1702 30 99, 1702 40 90,1702 90 50 or 2106 90 55 is 78 % or more, the rate of the export
refund shall be that laid down in accordance with paragraph 1; where
the dry-extract content of such syrups is less than 78 %, the rate ofthe refund shall be that laid down in accordance with paragraph 1,multiplied by 1/78th of the actual dry-extract percentage.
(c) For the purpose of (b), the dry-extract content of starches shall be
determined using the method referred to in Annex II to Commission
Regulation (EEC) No 1908/84 (
1); the dry-matter content of glucose
or maltodextrin syrups shall be determined using method 2 referredto in Annex II to Council Directive 79/796/EEC (
2) or any other
suitable method of analysis offering at least the same guarantees.
(d) When the declaration referred to in Article 16(1) is made, the
applicant must declare the dry-extract content of the starches or
glucose or maltodextrin syrups used.
7. Where the world trade situation in casein falling within CN code
3501 10, in caseinates falling within CN code 3501 90 90 or in ovalbuminfalling within CN codes 3502 11 90 and 3502 19 90 or the specific
requirements of certain markets so require, the refund on these goods may
be differentiated according to destination.
8. The rate of refunds on goods falling within CN codes 1902 11 00,
1902 19 and 1902 40 10 may be differentiated according to their destination.
9. The refund may vary according to whether or not it is fixed in advance in
accordance with Article 7(2).!B
(1) OJ L 178, 5.7.1984, p. 22.
(2) OJ L 239, 22.9.1979, p. 24.2000R1520 — EN — 29.10.2000 — 001.001 — 11
Article 5
1. The rate of the refund shall be that applying on the day on which the
goods are exported.
2. However, a system of fixing the rate of the refund in advance shall apply.
Where the system of advance fixing of the rate of the refund is applied, the
rate in force on the day on which the application for advance fixing is lodged
shall apply to goods exported at a later date during the period of validity of the
refund certificate in accordance with the provisions of Article 9(2).
The rate of the refund determined in accordance with the preceding
subparagraph shall be adjusted using the same rules as apply to the advance
fixing of refunds for basic products exported unprocessed, but using theconversion coefficients laid down in Annex E for processed cereal products.
The previous subparagraph shall not apply to applications for advance fixing
made up to and including 24 March 2000.
Article 6
1. From 1 March 2000, the granting of refunds on exports of agricultural
products meeting the conditions set out in Article 16 or on cereals placed
under control for the production of the spirit drinks referred to in Article 4 of
Regulation (EEC) No 2825/93 shall be conditional on production of a refundcertificate issued in accordance with Article 7.
The previous subparagraph shall not apply to exports which are part of an
international food aid operations within the meaning of Article 10(4) of theAgreement, to the supplies referred to in the third indent of Article 4(1) or
Articles 36, 40, 44, 45 and 46(1) of Regulation (EC) No 800/1999, or to the
exports referred to in Article 14.
2. The granting of the refund under the advance fixing system provided for
in Article 5(2) shall be conditional on production of a refund certificate
showing advance fixing of the refund rates.
3. The refund certificate shall not be transferable. It shall be used by the
holder.
4. Where the applicant has no plans to export from a Member State other
than that in which he is applying for the refund certificate, the competent
body may keep it, notably in the form of a computer file.
5. For the application of this Article to cereals placed under control for the
manufacture of the spirit drinks referred to in Article 4 of Regulation (EEC)
No 2825/93, any reference to the term ‘export’ shall be understood to refer to
the act of placing cereals under such control.
Article 7
1. The refund certificate shall be requested and issued for a set amount in
euros.
The application for a refund certificate and the refund certificate itself shall
be based on the model in Annex F or subject to the provisions of Article 20.
2. The party concerned may request advance fixing of the refund rates in
force on the day of lodging of the application. In that case, the advance fixingconcerns all the applicable refund rates. The sole application for advancefixing may be lodged under the conditions in Annex F either at the time of
application for the refund certificate or on the day of granting of the refund
certificate but before the last day of validity thereof.
The advance fixing shall not apply to exports taking place before the date of
the application.
3. The issue of a refund certificate shall oblige the holder to apply for
refunds equal to the amount for which the certificate has been issued on goods
exported during the period of validity of the refund certificate. The security
referred to in Article 11 shall be lodged to guarantee compliance with thisobligation.
4. The obligations referred to in paragraph 3 shall be primary requirements
for the purposes of Article 20 of Regulation (EEC) No 2220/85.!B2000R1520 — EN — 29.10.2000 — 001.001 — 12
The primary requirement shall be considered to have been fulfilled if the
exporter has transmitted the specific application(s) relating to goods exportedduring the period of validity of the refund certificate in accordance with theconditions laid down in section VI of Annex F . Where the specific application
is not the export declaration, it must be lodged within three months of the date
of acceptance of the export declaration, except in case of force majeure.
Proof that the primary requirement has been fulfilled shall be provided by
means of the presentation to the competent authority of copy 1 of the dulyrecorded refund certificate, in accordance with the provisions of section VI ofAnnex F . This evidence must be presented by the end of the ninth month
following the end of the period of validity of the refund certificate.
Article 8
1. Refund certificates issued for a single budget period may be applied for
separately in six tranches. Applications for certificates may be submitted at
the latest on:
(a) 7 September for certificates valid from 1 October;
(b) 7 November for certificates valid from 1 December;
(c) 7 January for certificates valid from 1 February;
(d) 7 March for certificates valid from 1 April;
(e) 7 May for certificates valid from 1 June;(f) 7 July for certificates valid from 1 August.
Operators may submit an application for a refund certificate only for the
tranche corresponding to the first closing date, as set out under points (a) to
(f), following the date of submission.
2. Member States shall notify the Commission not later than:
— 14 September of the applications for certificates referred to in paragraph
1(a);
— 14 November of the applications for certificates referred to in paragraph
1(b);
— 14 January of the applications for certificates referred to in paragraph
1(c);
— 14 March of the applications for certificates referred to in paragraph
1(d);
— 14 May of the applications for certificates referred to in paragraph 1(e);— 14 July of the applications for certificates referred to in paragraph 1(f).
3. The Commission shall determine the amount for which refund
certificates may be issued on the basis of:
(a) the maximum amount of refunds determined in accordance with Article
9(2) of the Agreement,
minus
(b) where appropriate, the amount exceeding the maximum amount that may
be granted during the previous budget year,
minus
(c) the amount reserved to cover the exports referred to in Article 14,
minus
(d) payments made during the budget year relating to exports prior to 1
March 2000,
minus
(e) payments made during the current budget year relating to exports during
the previous budget period,
minus!B
!M1
!B2000R1520 — EN — 29.10.2000 — 001.001 — 13
(f) the amounts for which refund certificates valid during the budget period
concerned have been issued,
plus
(g) the amount for which certificates issued, as referred to in Article 12, have
been returned,
plus
(h) any under-utilisation of the reserved amount referred to in (c) above,
and
(i) any elements of uncertainty concerning some of these amounts.
4. The total amount for which certificates may be issued for each of the
tranches referred to in paragraph 1 shall be:
— 30 % of the amount referred to in paragraph 3, determined on 14
September for the tranche referred to in paragraph 1(a),
— 27 % of the amount referred to in paragraph 3, determined on 14
November for the tranche referred to in paragraph 1(b),
— 32 % of the amount referred to in paragraph 3, determined on 14 January
for the tranche referred to in paragraph 1(c),
— 44 % of the amount referred to in paragraph 3, determined on 14 March
for the tranche referred to in paragraph 1(d),
— 67 % of the amount referred to in paragraph 3, determined on 14 May for
the tranche referred to in paragraph 1(e),
— 100 % of the amount referred to in paragraph 3, determined on 14 July
for the tranche referred to in paragraph 1(f).
5. Should the total amount of the applications received for each of the
periods concerned exceed the maximum referred to in paragraph 4, theCommission shall set a reduction coefficient applicable to all applications
lodged before the corresponding date referred to in paragraph 1 so as to
comply with the maximum referred to in paragraph 4.
The Commission shall publish the coefficient in the Official Journal of the
European Communities within five working days of the date referred to in
paragraph 2.
6. If a reduction coefficient is set by the Commission, certificates may be
issued for the amount requested multiplied by 1 minus the reductioncoefficient set as provided for in paragraph 5 or 8.
In this case, applicants may withdraw their applications within five working
days of publication of the coefficient in the Official Journal of the European
Communities .
7. Member States shall notify the Commission by 1 October, 1 December, 1
February, 1 April, 1 June and 1 August the amounts of the applications for
refund certificates withdrawn pursuant to paragraph 6.
8. Applications for refund certificates may be lodged outside the periods
referred to in paragraph 1, with effect from 1 October of each budget period.Applications submitted in the course of each week shall be notified to the
Commission on the following Tuesday. The corresponding certificates may be
issued from the Monday following notification, unless the Commission issuesinstructions to the contrary.
Where the Commission considers that there is a danger that the European
Union may not meet its international commitments, it may apply a reductioncoefficient to applications for refund certificates already lodged, taking
account in particular of the calculation method referred to in paragraphs 3 and
4. It may also suspend the issue of certificates.
The Commission shall publish the coefficient in the Official Journal of the
European Communities within four days of notification of the applications, as
mentioned in the first subparagraph.!B
!M1
!B
!M12000R1520 — EN — 29.10.2000 — 001.001 — 14
9. The applications for refund certificates referred to in the previous
paragraph may be lodged only if no reduction coefficient has been setpursuant to paragraph 5. The certificates thus issued are aimed at using up theamounts calculated in accordance with paragraph 4, plus the amounts for
which no certificates were actually issued and the amounts for any certificates
returned.
10. If amounts determined in accordance with paragraph 3 remain available,
the Commission may authorise, by publication in the Official Journal at thelatest on 10 August, the lodging of applications for refund certificates fromthe following Monday for goods to be exported before 1 October under the
conditions laid down in paragraph 8.
11. The provisions of paragraphs 1-5, 7, 9 and 10 shall apply from 15 July
2000.
Article 9
1. Refund certificates shall be valid from the date indicated on the
application for a certificate, under the conditions laid down in Annex F .
2. Refund certificate shall be valid until the end of fifth month following the
month in which the application for this certificate has been made, or until theend of the budgetary period, if this is earlier.
However, if refund rates are fixed in advance, these rates remain valid until
the end of the fifth month following the month in which the application foradvance fixing was lodged, or until the end of the period of validity of the
certificate if this is earlier.
In the case of certificates delivered after June 1, the Commission may extend
their period of validity.
Where the rates of refund on goods exported from 1 March 2000 to 30
September 2000 are fixed in advance, those rates shall apply until the end of
the period of validity of the certificate.
Applications for advance fixing shall be made in accordance with section II of
Annex F .
Extracts of refund certificates may not be the subject of advance fixing
independently of the certificate from which they are taken.
Article 10
Box 20 of applications for refund certificates and of refund certificates issued
for international food aid transactions within the meaning of Article 10(4) ofthe Agreement shall contain one of the following indications:
‘Certificado GATT — Ayuda alimentaria’‘GATT -attest — Fødevarehjælp’‘GATT -Bescheinigung — Nahrungsmittelhilfe’‘Πιστ/omikronπ/omikronιητικ/omikronacute ΓΣ∆ E— Επισιτιστική /betatwo/omikronήθεια ’
‘GATT certificate — Food aid’
‘Certificat GATT — Aide alimentaire’‘Titolo GATT — Aiuto alimentare’‘GATT -certificaat — V oedselhulp’‘Certificado GATT — Ajuda alimentar’
‘GATT -todistus — Elintarvikeapu’
‘GATT -licens — Livsmedelsbistånd’.
Article 8 shall not apply to such certificates.
By way of derogation from the Regulations fixing the rates of refund
applicable to exports of basic products in the form of goods, the rates of
refund fixed in advance applied to applications for certificates and certificatesissued for food aid transactions shall be the rates applicable to other exportswithout advance fixing of refund rates. The rates to be taken into
consideration shall be the rates in force on the day determined pursuant to!M1
!B2000R1520 — EN — 29.10.2000 — 001.001 — 15
Article 2 of Regulation (EC) No 259/98 in the case of exports of Community
food aid or the day determined by Article 13(2) of Regulation (EC) No174/1999 (
1) in the case of exports of milk or milk products as national food
aid.
Article 11
Applications for refund certificates other than for food aid transactions
referred to in Article 10 shall be valid only if a security equal to 25 % of the
amount applied for has been lodged under the conditions set out in Article 15of Regulation (EC) No 1291/2000.
The security shall be released under the conditions set out in Article 12.
Article 12
1. If the Commission sets a reduction coefficient pursuant to Article 8(5)
and (8), part of the security equal to the amount lodged multiplied by thereduction coefficient shall be released immediately.
2. Should the applicant withdraw his application, as provided for in Article
8(6), 94 % of the security shall be released.
3. The security shall be released in full once the holder of the certificate has
applied for refunds totalling 95 % of the amount for which the certificate was
issued.
4. If the holder of the refund certificate fails to apply for refunds totalling at
least 95 % of the amount for which it was issued, part of the security equal to
25 % of the difference between 95 % of the amount for which the certificatewas issued and the amount of refunds actually applied for shall be retained.
5. However, where the holder of a certificate returns it before 28 February,
the amount retained, determined in accordance with paragraph 4, shall be
reduced by 50 %. If the holder returns the certificate after this date but before15 August 2000 and before 31 May of other years, the amount retained,
determined in accordance with paragraph 4, shall be reduced by 25 %.
6. The holder of a refund certificate who produces evidence that he has
submitted a tender in response to an invitation to tender issued in an importingnon-member country referred to in Article 49 of Regulation (EC) No
1291/2000 and that his tender was unsuccessful may ask that an amount equal
to the refund which he would have obtained if the bid had been successful bewaived. In this case, the certificate shall be reduced by this amount and the
corresponding security shall be released.
Article 13
1. Before the end of each month the Member States shall notify the
Commission of the amount of refunds granted in the previous month on goodsexported before 1 March 2000.
2. Before 1 January 2001, and before 1 January of each subsequent year, the
Member States shall notify the Commission of the total amounts of refundswhich they have actually granted until the previous 30 September on goodsexported in previous budget periods not previously notified, specifying the
periods concerned.
3. For the purposes of the previous paragraph, refunds actually granted shall
include advance payments. Reimbursements of refunds unduly paid shall be
notified separately.
4. Before the 10th day of each month the Member States shall notify the
Commission of:
(a) the amounts for which refund certificates were returned during the
previous month in accordance with Article 12(5);
(b) the amounts for which refund certificates were returned or reduced
during the previous month in accordance with Article 12(6);
(c) the amounts for which unused refund certificates expired;(d) refund certificates issued during the previous month as referred to in
Article 10.!B
(1) OJ L 20, 27.1.1999, p. 8.2000R1520 — EN — 29.10.2000 — 001.001 — 16
Article 14
1. Until 30 September 2000 and for each budget period from 1 October
2000, exports not covered by a certificate are eligible for payment of a refund
within the limit of a total reserve of 30 million euros for each budget year.
However, this Article shall not apply to exports which are part of an
international food aid transaction within the meaning of Article 10(4) of theAgreement, nor to the supplies referred to in the third indent of Article 4(1)
and Articles 36, 40, 44, 45 and 46(1) of Regulation (EC) No 800/1999.
2. This Article shall apply to exports by an exporter who has not held a
refund certificate since the beginning of the budget period in question and
who does not hold a certificate on the date of export. It shall apply only if theapplications previously lodged by the exporter in accordance with paragraph 2
of section VI of Annex F during the budget year in question relate to a total
amount of less than /C24350 000.
It shall apply only in the Member State where the goods are manufactured or
made up.
3. Member States shall notify the Commission no later than the fifth day of
each month of the amounts of the refunds granted pursuant to this Articlefrom the sixteenth day to the end of the previous month, and no later than the
twentieth day of each month of the amounts of the refunds granted pursuant to
this Article from the first to the fifteenth day of the current month.
If the sum of the amounts notified by the Member States reaches /C243
20 000 000, the Commission shall suspend the application of paragraphs 1and 2 to exports not covered by a refund certificate.
Article 15
1. Regulation (EC) No 1291/2000 shall apply to the refund certificates
referred to in this Regulation, with the exception of the provisions concerningimport licences.
The provisions on the rights and obligations stemming from refund
certificates denominated in quantities shall apply mutatis mutandis to the
rights and obligations stemming from the refund certificates referred to in this
Regulation for amounts denominated in euros, taking account of theprovisions in Annex F .
2. By way of derogation from paragraph 1, the following provisions of
Regulation (EC) No 1291/2000 shall not apply to the refund certificates
referred to in this Regulation:
— Articles 9, 12, 14, 21, 24, 32, 33, 35, 42, 46, 47, 50;
— Article 8(2);
— Article 8(4);— Article 18(1);— Article 36(5).3. For the purposes of Article 40 of Regulation (EC) No 1291/2000,
certificates valid until 30 September may not be extended. In this case, the
certificate must be cancelled for any amounts not applied for due to force
majeure.
Article 16
1. Regulation (EC) No 800/1999 shall apply. Moreover, when goods are to
be exported, the party concerned must declare the quantities of basic products,
of products derived from the processing thereof, or of products assimilated to
one of those two categories in accordance with Article 1(3), which haveactually been used, within the meaning of Article 3(2), in the manufacture ofthose goods, on which a refund will be requested, or otherwise refer to that
composition if it has been determined in accordance with the third
subparagraph of Article 3(2).!B2000R1520 — EN — 29.10.2000 — 001.001 — 17
When goods have been used in the manufacture of goods to be exported, the
declaration by the party concerned must include the quantity of the goodsactually used and the nature and quantity of each of the basic products, ofproducts derived from the processing thereof or of products assimilated to one
of those two categories in accordance with Article 1(3), from which the goods
in question are derived.
The party concerned shall, in support of his declaration, supply the competent
authorities with all documents and information which the latter consider
relevant.
The competent authorities shall verify the accuracy of the declaration made to
them by any appropriate means.
At the request of the competent authorities of the Member State on whose
territory the customs export formalities are carried out, the competentauthorities of the other Member States shall communicate to them directly allinformation they are able to obtain to enable the declaration made by the party
concerned to be verified.
2. By way of derogation from the preceding paragraph, and in consultation
with the competent authorities, the declaration of the products and/or goodsused may be replaced by an aggregated declaration of the quantities of
products used or by a reference to a declaration of these quantities, if the latter
have already been determined pursuant to the third subparagraph of Article3(2) and on condition that the manufacturer places at the disposal of the
authorities all the information necessary to verify the declaration.
3. Where the exporter does not draw up the declaration referred to in
paragraph 1 or does not provide satisfactory information in support of hisdeclaration, he shall not be entitled to a refund.
However, if the party concerned provides satisfactory evidence to the
competent authorities that he does not possess or that he is unable to providethe information required regarding the conditions of manufacture of the goodsto be exported, and if the goods are listed in columns 1 and 2 of Annex D, that
party shall, at his express request, be granted a refund, the nature and quantity
of the basic products taken into consideration for the calculation of suchrefund being determined from an analysis of the goods to be exported and in
accordance with the conversion table in Annex D. The competent authority
shall decide on the conditions under which the analysis is to be carried out.
The cost of such analysis shall be borne by the exporter.If the exported goods are referred to in Article 4(1) of Regulation (EC) No
2571/97, the rate of the refund on milk products shall be that applicable to the
use of reduced price dairy products, unless the exporter provides evidence thatthe goods do not contain reduced price dairy products.
4. Paragraphs 1 and 2 shall not apply to the quantities of agricultural
products determined in pursuance of Annex C, except in respect of:
— quantities of products as referred to in the first subparagraph of paragraph
1 exported in the form of goods obtained partly from products covered by
inward processing arrangements under the conditions defined in Article
3(3)(b),
— quantities of eggs or egg products exported in the form of pasta falling
within CN code 1902 11 00,
— the dry-matter content of fresh pasta referred to in Article 3(3)(a),
— the nature of the basic products actually used in the manufacture of
D-glucitol (sorbitol) falling within CN codes 2905 44 and 3824 60, and,
where necessary, the proportions of D-glucitol (sorbitol) obtained from
amylaceous products and sucrose,
— quantities of casein exported in the form of goods falling within CN code
3501 90 90,
— the degree plato of beer made from malt falling within CN code
2202 90 10,
— the quantities of unmalted barley accepted by the competent authorities.The description of the goods given on the export declaration and the
application for a refund on goods listed in Annex C shall take account of the
nomenclature in that Annex.!B2000R1520 — EN — 29.10.2000 — 001.001 — 18
5. When goods are analysed in pursuance of this Article, the methods of
analysis shall be those referred to in Commission Regulation (EEC) No4056/87 (
1) or, in their absence, those applicable for the Common Customs
Tariff classification of similar goods which are imported into the European
Union.
6. The quantities of goods exported and the quantities of the products
referred to in the first subparagraph of paragraph 1 or a reference to thecomposition determined in accordance with the third subparagraph of Article3(2) shall be entered on the document certifying exportation. However, where
the second subparagraph of paragraph 2 applies, the latter quantities shall be
replaced by the quantities of basic products shown in column 4 of Annex D,corresponding to the results of the analysis of the goods exported.
7. For the purposes of paragraphs 1 and 2, each Member State shall inform
the Commission of the checks carried out in its territory on the various kinds
of goods exported. The Commission shall inform the other Member States
thereof.
8. As regards exports effected between 1 October and 15 October of each
year, refunds may not be paid before 16 October.
Article 17
1. Pursuant to Article 16, for goods falling within CN codes 0405 20 10,
0405 20 30, 1806 90 60 to 1806 90 90, 1901 or 2106 90 98 containing a
high percentage of milk products falling within CN codes 0402 10 19,
0402 21 19, 0405 00 or 0406, hereinafter referred to as ‘milk products’, theparty concerned must also declare either:
(a) that none of the milk products have been imported from non-member
countries under special arrangements providing for a reduced tariff,
or
(b) the quantities of the milk products imported from non-member countries
under special arrangements providing for a reduced tariff.
2. For the purposes of paragraph 1, ‘containing a high percentage’ shall
mean 51 kilograms or more of milk products used per 100 kilograms of goods
exported.
3. Where a request is made for the quantities to be determined in
accordance with the third subparagraph of Article 3(2), the competentauthority may accept an attestation by the party concerned that the milkproducts to be used will not have benefited from special arrangements
providing for a reduced import tariff.
4. The declaration made in accordance with paragraph 1 or attestation made
in pursuance of paragraph 3 may be accepted by the competent authoritywhere it is satisfied that the price paid for the milk product incorporated in theexported goods is at or close to the price prevailing on the Community market
for an equivalent product. In comparing the prices, account shall be taken of
the date the milk product was purchased.
5. Where milk products which have benefited from special arrangements
providing for a reduced tariff have been used, the refund shall be calculated inaccordance with Article 17 of Council Regulation (EC) No 1255/1999.
Article 18
The refund referred to in Article 1(1) shall not be granted on goods put into
free circulation in accordance with Article 24 of the Treaty and re-exported.
Likewise, no refund shall be granted on such goods when they are exported
after processing or when they are incorporated in other goods.
Article 19
The Commission shall adapt the present Regulation in line with amendments
of the combined nomenclature and shall adapt Annex B so as to maintainequivalence with the respective Annexes of the Regulations referred to in
Article 1(1).!B
(1) OJ L 379, 31.12.1987, p. 29.2000R1520 — EN — 29.10.2000 — 001.001 — 19
Article 20
Until 31 December 2000, interested parties, subject to the agreement of the
competent authorities, may use the form attached to Annex F of Regulation
(EC) 1222/94, under the provisions stated in Annex F in place of Annex F of
the current regulation.
Article 21
Regulation (EC) No 1222/94 is hereby repealed.
Any references to the repealed Regulation shall apply to this Regulation and
should be read according to the correlation table in Annex G.
Article 22
This Regulation shall enter into force on the day after his publication in the
Official Journal of the European Communities .
This Regulation shall be binding in its entirety and directly applicable in all
Member States.!B2000R1520 — EN — 29.10.2000 — 001.001 — 20
ANNEX A
CN code Description
ex 0402 10 19 Milk in powder, granules or other solid forms, not containing added sugar or other sweetening matter,
of a fat content, by weight, not exceeding 15 % (PG 2)
ex 0402 21 19 Milk in powder, granules or other solid forms, not containing added sugar or other sweetening matter,
of a fat content, by weight, of 26 % (PG 3)
ex 0404 10 02
to
ex 0404 10 16Whey in powder, granules or other solid forms, not containing added sugar or other sweetening matter
(PG1)
ex 0405 10 Butter, of a fat content by weight of 82 % (PG 6)
ex 0407 00 30 Poultry eggs, in shell, fresh or preserved, other than for hatchingex 0408 Eggs, not in shell, and egg yolks, fit for human consumption, fresh, dried, frozen or otherwise
preserved, unsweetened
1001 10 00 Durum wheat
1001 90 99 Common wheat and meslin, other than meslin seed1002 00 00 Rye
1003 00 90 Barley, other than seed barley
1004 00 00 Oats1005 90 00 Maize (corn), other than seed maize
ex 1006 30 Wholly milled rice
1006 40 00 Broken rice1007 00 90 Grain sorghum, other than hybrids, for sowing1701 99 10 White sugar
ex 1702 19 00 Lactose containing, in the dry state, 98,5 % of the pure product (PG 12)
1703 Molasses resulting from the extraction or refining of sugar!
B2000R1520 — EN — 29.10.2000 — 001.001 — 21
ANNEX B
CN code DescriptionAgricultural products in respect of which an export refund may be
granted
C: see Annex C
Cereals (a) Rice (b) Eggs (c)Sugar, mo-
lasses or
isoglu-
cose (d)Milk pro-
ducts (e)
1 2 34567
ex 0403 Buttermilk, curdled milk and cream, yogurt,
kephir and other fermented or acidified milk
and cream, whether or not concentrated or
containing added sugar or other sweeteningmatter or flavoured or containing added fruit,nuts or cocoa:
0403 10 – Y oghurt:
0403 10 51
to0403 10 99– – Flavoured or containing added fruit, nuts or
cocoa:
– – – Flavoured X X X X– – – other:
– – – – Containing added fruit and/or nuts X X X
– – – – Containing added cocoa X X X X
0403 90 – Other:
0403 90 71
to0403 90 99– – Flavoured or containing added fruit and/or
nuts or cocoa:
– – – Flavoured X X X X– – – Other:
– – – – Containing added fruit or nuts X X X
– – – – Containing added cocoa X X X X
0405 Butter and other fats and oils derived from
milk; dairy spreads:
0405 20 – Dairy spreads:0405 20 10 – – Of a fat content, by weight, of 39 % or more
but less than 60 %X
0405 20 30 – – Of a fat content, by weight, of 60 % or more
but not exceeding 75 %X
0710 Vegetables (uncooked or cooked by steaming or
boiling in water), frozen:
0710 40 00 – Sweet corn
– – In ear form X X– – In grain form C X
0711 Vegetables provisionally preserved (for exam-
ple, by sulphur dioxide gas, in brine, in sulphurwater or in other preservative solutions), butunsuitable in that state for immediate consump-tion!
B2000R1520 — EN — 29.10.2000 — 001.001 — 22
1 2 34567
0711 90 30 – Sweet corn
– – In ear form X X
– – In grain form C X
1517 Margarine; edible mixtures or preparations of
animal or vegetable fats or oils or of fractionsof different fats or oils of this chapter, other
than edible fats or oils or their fractions of
heading No 1516:
1517 10 – Margarine, excluding liquid margarine1517 10 10 – – Containing more than 10 % but not more
than 15 % by weight of milk fatsX
1517 90 – Other:
1517 90 10 – – Containing more than 10 % but not more
than 15 % by weight of milk fatsX
1702 50 00 Chemically pure fructose X
1704 Sugar confectionery (including white choco-
late), not containing cocoa:
1704 10 – Chewing gum, whether or not sugar-coated: X X
1704 90 – Other:
1704 90 30 – – White chocolate X X X1704 90 51
to
1704 90 99– – Other X X X X
1806 Chocolate and other food preparations contain-
ing cocoa
1806 10 – Cocoa powder, containing added sugar or
other sweetening matter
– – sweetened exclusively by the addition of
sucroseXX X
– – Other X X X X
1806 20 – Other preparations in blocks, slabs or bars
weighing more than 2 kg or in liquid, paste,powder, granular or other bulk form incontainers or immediate packings, of acontent exceeding 2 kg:
1806 20 70 – – Chocolate milk crumb X X X X
– – Other preparations of heading No 1806 20 X X X X X
1806 31 00
and
1806 32– Other, in blocks, slabs or bars X X X X X
1806 90 – Other:
– – ex 1806 90 (11, 19, 31, 39, 50) X X X X X– – ex 1806 90 (60, 70, 90) X X X X
1901 Malt extract; food preparations of flour, meal,
starch or malt extract, not containing cocoa orcontaining less than 40 % by weight of cocoacalculated on a totally defatted basis: foodpreparations of products of heading Nos 0401
to 0404, containing no cocoa or less than 5 %
by weight of cocoa calculated on a totallydefatted basis, not elsewhere specified orincluded:!
B2000R1520 — EN — 29.10.2000 — 001.001 — 23
1 2 34567
1901 10 00 – Preparations for infant use, put up for retail
sale
– – Food preparations of products of heading
Nos 0401 to 0404, containing less than 5 %by weight of cocoa calculated on a totallydefatted basisXXXX X
– – Other X X X X
1901 20 00 – Mixes and doughs for the preparation of
bakers’ wares, pastrycooks, products orbiscuits of heading No 1905
– – Food preparations of products of heading
Nos 0401 to 0404, containing less than 5 %
by weight of cocoa calculated on a totally
defatted basisXXXX X
– – Other X X X X
1901 90 – Other:
1901 90 11
and1901 90 19– – Malt extract X X
– – Other:
1901 90 99 – – – Other:
– – – – Food preparations of goods of heading
Nos 0401 to 0404, containing less than5 % by weight of cocoa calculated on atotally defatted basisXXXX X
– – – – Other X X X X
1902 Pasta, whether or not cooked or stuffed (with
meat or other substances) or otherwise pre-pared, such as spaghetti, macaroni, noodles,lasagne, gnocchi, ravioli, cannelloni, couscous,
whether or not prepared:
– Uncooked pasta, not stuffed or otherwise
prepared:
1902 11 00 – – Containing eggs:
– – – Of durum wheat and pasta made from
other cerealsCX
– – – Other: X X
1902 19 – – – Other:
– – – Of durum wheat and pasta made from
other cerealsCX
– – Other: X X
1902 20 Stuffed pasta, whether or not cooked or
otherwise prepared:
1902 20 91
and1902 20 99– – Other: X X X X
1902 30 – Other pasta X X X X
1902 40 – Couscous:1902 40 10 – – Unprepared:
– – – Of durum wheat C
– – – Other X!
B2000R1520 — EN — 29.10.2000 — 001.001 — 24
1 2 34567
1902 40 90 – – Other X X X X
1903 00 00 Tapioca and substitutes therefor prepared from
starch, in the form of flakes, grains, pearls,
siftings or similar formsX
1904 Prepared foods obtained by the swelling or
roasting of cereals or cereal products (forexample, corn flakes); cereals, (other than
maize (corn)) in grain form or in the form of
flakes or other worked grains (except flour andmeal), pre-cooked, or otherwise prepared, notelsewhere specified or included
– Unsweetened puffed rice or pre-cooked rice
– – Containing cocoa (
1)X C X X X
– – Not containing cocoa X C X X– Other, containing cocoa (
1) XXXX X
– Other X X X X
1905 Bread, pastry, cakes, biscuits and other bakers’
wares, whether or not containing cocoa;communion wafers, empty cachets of a kindsuitable for pharmaceutical use, sealing wafers,
rice paper and similar products:
1905 10 00 – Crispbread X X X1905 20 – Gingerbread and the like X X X X1905 30 – Sweet biscuits; waffles and wafers: X X X X
1905 40 – Rusks, toasted bread and similar toasted
productsXX X X
1905 90 – Other:
1905 90 10 – – Matzos X
1905 90 20 – – Communion wafers, empty cachets of a
kind suitable for pharmaceutical use, seal-ing wafers, rice paper and similar products:XX
1905 90 30 – – – Bread, not containing added honey, eggs,
cheese or fruit, and containing by weight
in the dry matter state not more than 5 %of sugars and not more than 5 % of fatX
1905 90 40
to
1905 90 90– – – Other products X X X X
2001 Vegetables, fruit, nuts and other edible parts of
plants, prepared or preserved by vinegar oracetic acid:
2001 90 – Other:
2001 90 30 – – Sweet corn ( Zea mays var. saccharata ):
– – – In ear form X X– – – In grain form C X
2001 90 40 – – Y ams, sweet potatoes and similar edible
parts of plants containing 5 % or more byweight of starchXX
2004 Other vegetables prepared or preserved other-
wise than by vinegar or acetic acid, frozen,
other than products of heading No 2006!
B2000R1520 — EN — 29.10.2000 — 001.001 — 25
1 2 34567
2004 10 – Potatoes:
– – Other:
2004 10 91 – – – In the form of flour, meal or flakes X X X X
2004 90 – Other vegetables and mixtures of vegetables:2004 90 10 – – Sweet corn ( Zea mays var. saccharata ):
– – – In ear form X X
– – – In grain form C X
2005 Other vegetables prepared or preserved other-
wise than by vinegar or acetic acid, not frozen,
other than products of heading No 2006
2005 20 – Potatoes:2005 20 10 – – In the form of flour, meal or flakes X X X X
2005 80 00 – Sweet corn ( Zea mays var. saccharata ):
– – In ear form X X– – In grain form C X
2008 Fruits, nuts and other edible parts of plants,
otherwise prepared or preserved, whether or notcontaining added sugar or other sweeteningmatter or spirit, not elsewhere specified orincluded:
2008 99 – – Other:
– – – Not containing added spirit:
– – – – Not containing added sugar:
2008 99 85 – – – – – Maize (corn) other than sweet corn
(Zea mays var. saccharata ):
– – – – – – In ear form X– – – – – – In grain form C
2008 99 91 – – – – – Y ams, sweet potatoes and similar
edible parts of plants containing 5 %or more by weight of starchX
2101 Extracts, essences and concentrates, of coffee,
tea or maté and preparations with a basis ofthese products or with a basis of coffee, tea or
maté; roasted chicory and other roasted coffee
substitutes, and extracts, essences and concen-trates thereof:
– Extracts, essences and concentrates of coffee
and preparations with a basis of these
extracts, essences or concentrates or with a
basis of coffee:
2101 12 98 – – – Other X X X2101 20 – Extracts, essences and concentrates, of tea or
maté, and preparations with a basis of these
extracts, essences or concentrates, or with a
basis of tea or maté:
2101 20 98 – – – Other X X X!
B2000R1520 — EN — 29.10.2000 — 001.001 — 26
1 2 34567
2101 30 – Roasted chicory and other roasted coffee
substitutes, and extracts, essences and con-centrates thereof:
– – Roasted chicory and other roasted coffee
substitutes:
2101 30 11 – – – Roasted chicory X
2101 30 19 – – – Other X X
– Extracts, essences and concentrates of roasted
chicory and other roasted coffee substitutes:
2101 30 91 – – – Of roasted chicory X
2101 30 99 – – Other X X
2102 Y easts (active or inactive); other single-cell
micro-organisms, dead (but not includingvaccines of heading No 3002); prepared bakingpowders:
2102 10 – Active yeasts
2102 10 31
and2102 10 39– – Bakers’ yeast: X X
2105 Ice cream and other edible ice, whether or not
containing cocoa:
– Containing cocoa X X X X X– Other X X X X
2106 Food preparations not elsewhere specified or
included:
2106 90 – Other:
2106 90 10 – – Cheese fondues X X X X
2106 90 92
and2106 90 98– – Other: X X X X
2202 Waters, including mineral waters and aerated
waters, containing added sugar or other sweet-
ening matter or flavoured, and other non-alcoholic beverages, not including fruit orvegetable juices of heading No 2009:
2202 10 00 – Waters, including mineral waters and aerated
waters, containing added sugar or other
sweetening matter or flavouredXX
2202 90 – Other:
2202 90 10 – – Not containing products of heading Nos
0401 to 0404 or fat obtained from products
of heading Nos 0401 to 0404:
–––B e e r m a d e f r o m m a l t , o f a n a c t u a l
alcoholic strength by volume not exceed-ing 0.5 % volC
– – – Other X X
2202 90 91
to2202 90 99– – Other X X X
2205 Vermouth and other wine of fresh grapes
flavoured with plants or aromatic substancesXX!
B2000R1520 — EN — 29.10.2000 — 001.001 — 27
1 2 34567
2208 Undenatured ethyl alcohol of an alcoholic
strength by volume of less than 80 % vol;spirits, liqueurs and other spirituous beverages:
2208 20 – Spirits obtained by distilling grape wine or
grape marcX
2208 30 – Whiskies:
– – Other than Bourbon whiskey
ex 2208 30 32
to2208 30 88–––W h i s k i e s , o t h e r t h a n t h o s e l i s t e d i n
Regulation (EEC) No 2825/93X
2208 50 11
to
2208 50 19– Gin X
2208 50 91
to2208 50 99– Geneva X X
2208 60 – V odka X
2208 70 – Liqueurs X X X X2208 90 – Other:
2208 90 41 – – – – Ouzo and other spirits X X
2208 90 45 – – – – – – – Calvados, in containers holding 2
litres or lessX
2208 90 48 – – – – – – – Other spirits distilled from fruit,
in containers holding 2 litres or
lessX
2208 90 52 –––––––K o r n , i n c o n t a i n e r s h o l d i n g 2
litres or lessXX
2208 90 57 – – – – – – – Other spirits, in containers hold-
ing 2 litres or lessXX
2208 90 69 – – – – – Other spirituous beverages, in con-
tainers holding 2 litres or lessXX X
2208 90 71 – – – – – Spirits distilled from fruit, in contain-
ers holding more than 2 litresX
2208 90 74 – – – – – Other spirits, in containers holding
more than 2 litresXX
2208 90 78 – – – – – Other spirituous beverages, in con-
tainers holding more than 2 litresXX X
Chapter 29 Organic chemicals:
2905 43 00 – – Mannitol C C
2905 44 – – D-glucitol (sorbitol) C C
3302 Mixtures of odoriferous substances and mix-
tures (including alcoholic solutions) with abasis of one or more of these substances, of akind used as raw materials in industry; otherpreparations based on odoriferous substances,
of a kind used for the manufacture of
beverages:
3302 10 – Of a kind used in the food or drink industries:3302 10 29 – – – – – Other X X X
Chapter 35 Albuminoidal substances; modified starches;
glues; enzymes:!
B2000R1520 — EN — 29.10.2000 — 001.001 — 28
1 2 34567
3501 Casein, caseinates and other casein derivatives;
casein glues:
3501 10 – Casein C
3501 90 – Other:3501 90 10 – – Casein glues X
3501 90 90 – – Other: C
3502 Albumins, (including concentrates of two or
more whey proteins, containing by weight morethan 80 % whey proteins, calculated on the drymatter), albuminates and other albumin deriva-tives:
– Egg albumin:
3502 11 90 – – – Other C3502 19 90 – – – Other C
3502 20 91
and3502 20 99– – Other C
ex 3505 Dextrins and other modified starches (for
example, pregelatinised or esterified starches);
glues based on starches, or on dextrins or othermodified starches, excluding starches of head-ing No 3505 10 50XX
3505 10 50 – – – Starches, esterified or etherified X
Chapter 38 Miscellaneous chemical products
3809 Finishing agents, dye carriers to accelerate the
dyeing or fixing of dyestuffs and other productsand preparations (for example, dressings andmordants), of a kind used in the textile, paper,
leather or like industries, not elsewhere speci-
fied or included:
3809 10 – With a basis of amylaceous substances X X3824 60 – Sorbitol other than that of subheading
2905 44CC
(a) Commission Regulation (EC) No 1510/2000 (OJ L 174, 13.7.2000, p. 11).
(b) Commission Regulation (EC) No 1528/2000 (OJ L 175, 14.7.2000, p. 64).(c) Commission Regulation (EC) No 1516/1996 (OJ L 189, 30.7.1996, p. 99).(d) Commission Regulation (EC) No 1527/2000 (OJ L 175, 14.7.2000, p. 59).(e) Commission Regulation (EC) No 1528/2000 (OJ L 175, 14.7.2000, p. 55).
(1)Containing no more than 6 % of cocoa.!B2000R1520 — EN — 29.10.2000 — 001.001 — 29
ANNEX C
CN code DescriptionCommon
wheatDurum wheat Maize (corn)Wholly
milled long-
grain riceWholly
milled round-
grain riceBarley White sugar Whey (PG1)Skimmed-
milk powder
(PG2)Eggs in shell
1 2 3456789 1 0 1 1 1 2
0710 Vegetables (uncooked or cooked by steaming or
boiling in water), frozen:
0710 40 00 – Sweet corn
– – In grain form 100 (1)
0711 Vegetables provisionally preserved (for example, by
sulphur dioxide gas, in brine, in sulphur water or inother preservative solutions), but unsuitable in thatstate for immediate consumption:
0711 90 30 – Sweet corn
– – In grain form 100 (
1)
1902 Pasta, (whether or) not cooked or stuffed (with meat
or other substances) or otherwise prepared, such asspaghetti, macaroni, noodles, lasagne, gnocchi, ravio-
li, cannelloni; couscous, whether or not prepared:
– Uncooked pasta, not stuffed or otherwise prepared
1902 11 – – Containing eggs
– – – Of durum wheat, not containing or containing
not more than 3 % by weight of other cereals,with an ash content (by weight) in the drymatter (
2):
– – – – Notexceeding 0,95 % 160 (3) (4)
– – – – Exceeding 0,95 %, but not exceeding 1,10 % 150 (3) (4)
– – – – Exceeding 1,10 %, but not exceeding 1,30 % 140 (3) (4)
– – – – Exceeding 1,30 % 0
– – – Other, of cereals:!B2000R1520 — EN — 29.10.2000 — 001.001 — 30
1 2 3456789 1 0 1 1 1 2
1902 11
(con’t)– – – – Containing80% or more by weight of durum
wheat, with an ash content (by weight) in thedry matter (
2):
– – – – Not exceeding 0,87 % 32 128 (3) (4)
– – – – – Exceeding 0,87 %, but not exceeding 0,99 % 30 120 (3) (4)
– – – – – Exceeding 0,99 %, but not exceeding 1,15 % 28 112 (3) (4)
– – – – – Exceeding 1,15 % 0 0
– – – – Containing less than 80 % by weight of durum
wheat, with an ash content (by weight) in thedry matter (
2):
– – – – – Not exceeding 0,75 % 80 80 (3) (4)
– – – – – Exceeding 0,75 %, but not exceeding 0,83 % 75 75 (3) (4)
– – – – – Exceeding 0,83 %, but not exceeding 0,93 % 70 70 (3) (4)
– – – – – Exceeding 0,93 % 0 0
– – – Other (other than of cereals): see Annex B
1902 19 – – Other (i.e other than containing eggs):
– – – Of durum wheat, not containing or containing
not more than 3 % by weight of other cereals,with an ash content (by weight) in the dry matter
:
– – – – Not exceeding 0,95 % 160
– – – – Exceeding 0,95 %, but not exceeding 1,10 % 150
– – – – Exceeding 1,10 %, but not exceeding 1,30 % 140– – – – Exceeding 1,30 % 0
– – – Other, of cereals:
– – – – Containing 80 % or more by weight of durum
wheat, with an ash content (by weight) in thedry matter:!
B2000R1520 — EN — 29.10.2000 — 001.001 — 31
1 2 3456789 1 0 1 1 1 2
1902 19
(con’t)– – – – – Not exceeding 0,87 % 32 128
– – – – – Exceeding 0,87 %, but not exceeding 0,99 % 30 120
– – – – – Exceeding 0,99 %, but not exceeding 1,15 % 28 112– – – – – Exceeding 1,15 % 0 0
– – – – Containing less than 80 % by weight of durum
wheat, with an ash content (by weight) in thedry matter:
– – – – – Not exceeding 0,75 % 80 80
– – – – – Exceeding 0,75 %, but not exceeding 0,83 % 75 75
– – – – – Exceeding 0,83 %, but not exceeding 0,93 % 70 70– – – – – Exceeding 0,93 % 0 0
– – – Other (other than of cereals): see Annex B
1902 20 – Stuffed pasta, whether or not cooked or otherwise
prepared:
– – Other:
1902 20 91 – – – Cooked: see Annex B
1902 20 99 – – – Other: see Annex B1902 30 – Other pasta (cooked or otherwise prepared, but not
stuffed): see Annex B
1902 40 – Couscous:
1902 40 10 – – Unprepared:
– – – Of durum wheat, not containing or containing
not more than 3 % by weight of other cereals,
with an ash content (by weight) in the drymatter (
2):
– – – – Not exceeding 0,95 % 160!B2000R1520 — EN — 29.10.2000 — 001.001 — 32
1 2 3456789 1 0 1 1 1 2
1902 40 10
(con’t)– – – – Exceeding 0,95 %, but not exceeding 1,10 % 150
– – – – Exceeding 1,10 %, but not exceeding 1,30 % 140
– – – – Exceeding 1,30 % 0– – – Other (other than of durum wheat): see Annex B
1902 40 90 – – Other (prepared): see Annex B
1904 Prepared foods obtained by the swelling or roasting of
cereals or cereal products (for example, corn flakes);cereals (other than maize (corn)) in grain form or inthe form of flakes or other worked grains (except flour
and meal), pre-cooked, or otherwise prepared, not
elsewhere specified or included:
1904 10 – Prepared foods obtained by the swelling or roasting
of cereals or cereal products:
ex 1904 10 30 – – Obtained from rice:
– – – Unsweetened puffed rice 165
1904 20 – Prepared foods obtained from unroasted cereal
flakes or from mixtures of unroasted cereal flakes
and roasted cereal flakes or swelled cereals
ex 1904 20 95 – – Obtained from rice:
– – – Unsweetened puffed rice 165
1904 90 – Other:
ex 1904 90 10 – – Rice:
– – – Pre-cooked rice (
5) 120
2001 Vegetables, fruit, nuts and other edible parts of plants,
prepared or preserved by vinegar or acetic acid:
ex 2001 90 30 – Sweet corn (Zea mays var. saccharata)
– – In grain form 100 (1)!B2000R1520 — EN — 29.10.2000 — 001.001 — 33
1 2 3456789 1 0 1 1 1 2
2004 Other vegetables prepared or preserved otherwise
than by vinegar or acetic acid, frozen, other thanproducts of heading No 2006:
ex 2004 90 10 – Sweet corn ( Zea mays var. saccharata )
– – In grain form 100 (
1)
2005 Other vegetables prepared or preserved otherwise
than by vinegar or acetic acid, frozen, other than
products of heading No 2006:
2005 80 00 – Sweet corn ( Zea mays var. saccharata )
– – In grain form 100 (1)
2008 Fruit, nuts and other edible parts of plants, otherwise
prepared or preserved, whether or not containingadded sugar or other sweetening matter or spirit, notelsewhere specified or included:
ex 2008 99 85 – – – – Maize (corn), other than sweet corn ( Zea mays
var. saccharata ):
– – In grain form 100 (
1)
ex 2202 90 10 Beer made from malt, of an actual alcoholic strength
by volume not exceeding 0,5 % vol:
– Made from barley malt or wheat malt, not contain-
ing added unmalted cereals, rice (or productsresulting from the processing thereof) or sugar(sucrose or invert sugar)23 (
6)(9)
– Other 22 (6)(9)
2905 Acyclic alcohols and their halogenated, sulphonated,
nitrated or nitrosated derivates:
– Polyhydric alcohols:
2905 43 00 – – Mannitol:
– – – Obtained from sucrose covered by Regulation
(EC) No 2038/1999102!B2000R1520 — EN — 29.10.2000 — 001.001 — 34
1 2 3456789 1 0 1 1 1 2
2905 43 00
(con’t)– – – Obtained from amylaceous products covered by
Regulation (EEC) No 1766/92242
2905 44 – – D-glucitol (sorbitol)
– – – In aqueous solution:
2905 44 11 – – – – Containing 2 % or less by weight of D-
mannitol, calculated on the D-glucitol content
– – – – – Obtained from amylaceous products 169 (7)
– – – – Obtained from sucrose 71 (7)
2905 44 19 – – – – Other:
– – – – – Obtained from amylaceous products 148 (7)
– – – – Obtained from sucrose 71 (7)
– – – Other:
2905 44 91 – – – – Containing 2 % or less by weight of D-
mannitol, calculated on the D-glucitol content
– – – – – Obtained from amylaceous products 242
– – – – Obtained from sucrose 102
2905 44 99 – – – – Other:
– – – – – Obtained from amylaceous products 242– – – – – Obtained from sucrose 102
3501 Casein, caseinates and other casein derivatives; casein
glues:
3501 10 – Casein 291 (
8)
3501 90 90 – – Other
3502 Albumins, albuminates and other albumin derivatives:
– Egg albumin:!B2000R1520 — EN — 29.10.2000 — 001.001 — 35
1 2 3456789 1 0 1 1 1 2
3502 11 – – Dried:
3502 11 90 – – – Other 406
3502 19 – – Other:
3502 19 90 – – – Other 55
3502 20 – Milk albumin: (Lactalbumin)
3502 20 91 – – – Dried (for example, in sheets, scales, flakes,
powder)900
3502 20 99 – – – Other 127
3824 Prepared binders for f oundry moulds or cores;
chemical products and preparations of the chemical
or allied industries (including those consisting ofmixtures of natural products), not elsewhere specifiedor included: residual products of the chemical orallied industries, not elsewhere specified or included:
3824 60 Sorbitol other than of CN code 2905 44:
– – In aqueous solution:
3824 60 11 – – – Containing 2 % or less by weight of D-mannitol,
calculated on the D-glucitol content
– – – – Obtained from of amylaceous products 169 (
7)
– – – – Obtained from sucrose 71 (7)
3824 60 19 – – – Other:
– – – – Obtained from of amylaceous products 148 (7)
– – – – Obtained from sucrose 71 (7)
– – Other:
3824 60 91 – – – Containing 2 % or less by weight of D-mannitol,
calculated on the D-glucitol content
– – – – Obtained from of amylaceous products 242– – – – Obtained from sucrose 102!
B2000R1520 — EN — 29.10.2000 — 001.001 — 36
1 2 3456789 1 0 1 1 1 2
3824 60 99 – – – Other:
– – – – Obtained from of amylaceous products 242
– – – – Obtained from sucrose 102
(1)This quantity refers to maize (corn) in grain form adjusted to correspond to a moisture content of 72 % by weight.
(2)This content shall be determined by subtracting from the total ash content of the product that part of the ash which derives from the eggs incorporated t herein, on a basis of 0,04 % by weight of ash per 50 g, rounded down to the nearest 50 g.
(3)This amount shall be reduced by 1,6 kg/100 kg per 50 g of eggs in shell (or the equivalent thereof in other egg products) per kilogram of pasta.
(4)5 kg/100 kg per 50 g of eggs in shell (or the equivalent thereof in other egg products) per kilogram of pasta, any intermediate amount being rounded down t o the nearest 50 g.
(5)Pre-cooked rice means wholly milled rice in grains which has been pre-cooked and partially dried in order to facilitate final cooking.
(6)This quantity applies to beer of not less than 11° Plato and not more than 12° Plato. For beer of less than 11° Plato, this quantity shall be reduced by 9 % pe r degree Plato, the actual content being rounded down to the nearest degree Plato. For
beer of more than 12° Plato, this quantity shall be increased by 9 % per degree Plato, the actual strength being rounded up to the nearest degree Plato.
(7)The quantities indicated in columns 5 and 9 for an aqueous solution of D-glucitol (sorbitol) apply to a dry-matter content of 70 % by weight. For aqueous solutions of sorbitol with a different dry-matter content, these quantities shall, as
appropriate, be increased or reduced in proportion to the actual dry-matter content, and rounded down to the nearest kilogram.
(8)Quantity determined, depending on the casein used, on the basis of 291 kg of skimmed milk powder (PG 2) per 100 kg of casein.
(9)Per hectolitre of beer.!B2000R1520 — EN — 29.10.2000 — 001.001 — 37
ANNEX D
CN code Description Data obtained from the analysis of the goodsNature of the basic products in respect of which
the refund is grantedAmount of basic product in respect of which the
refund is granted (per 100 kg of goods)
12 345
1704 Sugar confectionery (including white chocolate), not
containing cocoa:
1704 10 – Chewing gum, whether or not sugar-coated 1. Sucrose (1) 1. White sugar 1. 1. 1 kg per 1 % by weight of
sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
1704 90 30 to
1704 90 99– Other 1. Sucrose (1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
3. (a) With a milkfat content of less
than 12 % by weight3. (a) Whole-milk powder (PG3) 3. (a) 3,85 kg per 1 % by weight of
milkfat
(b) With a milkfat content of 12 % or
more by weight(b) Butter (PG6) 3. (b) 1,22 kg per 1 % by weight of
milkfat
1806 Chocolate and other food preparations containing cocoa
1806 10 – Cocoa powder, containing added sugar or other sweet-
ening matter1. Sucrose (1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
1806 20 – Other preparations in blocks, slabs or bars weighing
more than 2 kg or in liquid, paste, powder, granular or
other bulk form in containers or immediate packings, ofa content exceeding 2 kg1. Sucrose (
1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
3. (a) With a milkfat content of less
than 12 % by weight3. (a) Whole-milk powder (PG3) 3. (a) 3,85 kg per 1 % by weight of
milkfat
(b) With a milkfat content of 12 % or
more by weight(b) Butter (PG6) 3. (b) 1,22 kg per 1 % by weight of
milkfat!B2000R1520 — EN — 29.10.2000 — 001.001 — 38
12 345
1806 31 and
1806 32– Other, in blocks, slabs or bars 1. Sucrose (1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
3. Milkfat 3. Whole-milk powder (PG3) 3. 3,85 kg per 1 % by weight of milkfat
1806 90 – Other 1. Sucrose (1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
3. (a) With a milkfat content of less
than 12 % by weight3. (a) Whole-milk powder (PG3) 3. (a) 3,85 kg per 1 % by weight of
milkfat
(b) With a milkfat content of 12 % or
more by weight(b) Butter (PG6) 3. (b) 1,22 kg per 1 % by weight of
milkfat
ex 1901 Food preparations of flour, meal, starch or malt extract, not
containing cocoa powder or containing less than 50 % byweight of cocoa powder, not elsewhere specified; food
preparations of goods of CN code Nos 0401 to 0404, not
containing cocoa powder or containing less than 10 % byweight of cocoa powder, not elsewhere specified orincluded;1. Sucrose (
1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
3. (a) With a milkfat content of less
than 12 % by weight3. (a) Whole-milk powder (PG3) 3. (a) 3,85 kg per 1 % by weight of
milkfat
(b) With a milkfat content of 12 % or
more by weight(b) Butter (PG6) (b) 1,22 kg per 1 % by weight of
milkfat.
1902 Pasta, [whether or] not cooked or stuffed (with meat or
other substances) or otherwise prepared, such as spaghetti,macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni;couscous, whether or not prepared:
ex 1902 11 and
ex 1902 19– Uncooked pasta, not stuffed or otherwise prepared, other
than pasta containing exclusively cereals and eggsCommon wheat starch (or dextrin) Common wheat 1,75 kg per 1 % by weight of anhydrous
starch (or dextrin) of wheat
1902 20 – Stuffed pasta, whether or not cooked or otherwise
prepared:
1902 20 91 to
1902 20 99– – Other Common wheat starch (or dextrin) Common wheat 1,75 kg per 1 % by weight of anhydrous
(or dextrin) of wheat
1902 30 – – Other pasta Common wheat starch (or dextrin) Common wheat 1,75 kg per 1 % by weight of anhydrous
(or dextrin) of wheat!
B2000R1520 — EN — 29.10.2000 — 001.001 — 39
12 345
1902 40 90 – – (Couscous) Other Common wheat starch (or dextrin) Common wheat 1,75 kg per 1 % by weight of anhydrous
(or dextrin) of wheat
1903 Tapioca and substitutes thereof prepared from starch, in the
form of flakes, grains, pearls, siftings or similar forms.Starch (or dextrin) Maize (corn) 1,83 kg per 1 % by weight of anhydrous
starch (or dextrin) of wheat
1905 Bread, pastry, cakes, biscuits and other bakers’ wares,
whether or not containing cocoa; communion wafers,empty cachets of a kind suitable for pharmaceutical use,
sealing wafers, rice paper and similar products.
1905 10 – Crispbread Starch (or dextrin) Rye 2,09 kg per 1 % by weight of anhydrous
starch (or dextrin) of wheat
1905 30 – Sweet biscuits; waffles and wafers 1. Sucrose (
1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
3. Starch (or dextrin) 3. Common wheat 3. 1,75 kg per 1 % by weight of
anhydrous starch (or dextrin) of wheat
4. Milkfat 4. Butter (PG6) 4. 1,22 kg per 1 % by weight of milkfat
1905 40 – Rusks, toasted bread and similar toasted products Starch (or dextrin) Common wheat 1,75 kg per 1 % by weight of anhydrous
starch (or dextrin) of wheat
1905 90 – Other:
1905 90 20 – – Communion wafers, empty cachets of a kind suitable
for pharmaceutical use, sealing wafers, rice paper andsimilar productsStarch (or dextrin) Maize (corn) 1,83 kg per 1 % by weight of anhydrous
starch (or dextrin) of wheat
1905 90 30 – – Bread, not containing added honey, eggs, cheese or
fruit, and containing by weight in the dry matter state
not more than 5 % of sugars and not more than 5 % of
fatStarch (or dextrin) Common wheat 1,75 kg per 1 % by weight of anhydrous
starch (or dextrin) of wheat
1905 90 40 to
1905 90 901. Sucrose (
1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize 2. 2,1 kg per 1 % by weight of
glucose (2)
3. Starch (or dextrin) 3. Common wheat 3. 1,75 kg per 1 % by weight of
anhydrous starch (or dextrin) of wheat!B2000R1520 — EN — 29.10.2000 — 001.001 — 40
12 345
1905 90 40 to
1905 90 90(con’t)4. Milkfat 4. Butter (PG6) 4. 1,22 kg per 1 % by weight of milkfat
2105 Ice cream and other edible ice, whether or not containing
cocoa1. Sucrose (
1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
3. Milkfat 3. Butter (PG6) 3. 1,22 kg per 1 % by weight of milkfat
2106 Food preparations not elsewhere specified or included:2106 90 – Other
– – Other:
2106 90 98 – – – Other 1. Sucrose (
1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
3. Milkfat 3. Butter (PG6) 3. 1,22 kg per 1 % by weight of milkfat
2202 Waters, including mineral waters and aerated waters,
containing added sugar or other sweetening matter orflavoured, and other non-alcoholic beverages, not includ-
ing fruit and other vegetable juices of CN code 2009:
2202 10 Waters, including mineral waters and aerated waters,
containing added sugar or other sweetening matter orflavoured1. Sucrose (
1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
2202 90 – Other:
2202 90 10 – – Not containing products of heading Nos 0401 to 0404
or fat obtained from products of heading Nos 0401 to0404:1. Sucrose (
1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)!B2000R1520 — EN — 29.10.2000 — 001.001 — 41
12 345
2202 90 91 to
2202 90 99– – Other 1. Sucrose (1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Milkfat 2. Whole-milk powder (PG3) 2. 3,85 kg per 1 % by weight of milkfat
(1)The sucrose content of the goods (without further processing), plus the sucrose equivalent of any mixture of glucose and fructose (total glucose and f ructose content multiplied by 0,95), as declared (in whatever form) or found in the goods.
However, where the fructose content of the goods is less than the glucose content, the amount of glucose to be included in the above calculation shall be an amount equal, by weight, to that of fructose.
(2)Other than the glucose content referred to in note (1).
N.B.:
Where the presence of a lactose hydrolysate is declared and/or galactose is found to be present, the quantity of glucose equivalent to the galactose sh all be deducted from the total glucose content before any other
calculation is performed.!B2000R1520 — EN — 29.10.2000 — 001.001 — 42
!B
ANNEX E
COEFFICIENTS FOR CONVERSION INTO BASIC PRODUCTS FOR THE PRODUCTS REFERRED TO IN
ARTICLE 3(1)(b)
CN code Processed agricultural product Coefficient Basic product
1101 00 11 Durum wheat flour with an ash content per 100 g of:
— 0 to 900 mg
1,33Durum wheat
— 901 to 1 900 mg
1,09Durum wheat
1101 00 15 and
1101 00 90Common wheat and meslin flour with an ash content per
100 g of:
— 0 to 900 mg
1,33Common wheat
— 901 to 1 900 mg
1,09Common wheat
1102 10 Rye flour with an ash content per 100 g of:
— 0 to 1 400 mg
1,37Rye
— 1 401 to 2 000 mg
1,08Rye
1102 20 10 Maize (corn) flour of a fat content not exceeding 1,5 % by
weight 1,20Maize (corn)
1102 20 90 Maize (corn) flour of a fat content exceeding 1,5 % by
weight 1,10Maize (corn)
1102 30 Rice flour
1,00Broken rice
1102 90 10 Barley flour
1,20Barley
1102 90 30 Oat flour
1,20Oats
1103 11 10 Groats and meal of durum wheat
1,42Durum wheat
1103 11 90 Groats and meal of common wheat with an ash content not
exceeding 600 mg per 100 g 1,37Common wheat
1103 12 00 Groats and meal of oats
1,80Oats
1103 13 10 Groats and meal of maize (corn) flour of a fat content not
exceeding 1,5 % by weight 1,20Maize (corn)
1103 13 90 Groats and meal of maize (corn) of a fat content exceeding
1,5 % by weight 1,20Maize (corn)
1103 14 00 Groats and meal of rice
1,00Broken rice
1103 19 10 Groats and meal of rye
1,00Rye
1103 19 30 Groats and meal of barley
1,55Barley
1103 21 00 Pellets of wheat
1,02Common wheat
1103 29 10 Pellets of rye
1,00Rye2000R1520 — EN — 29.10.2000 — 001.001 — 43
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CN code Processed agricultural product Coefficient Basic product
1103 29 20 Pellets of barley
1,02Barley
1103 29 30 Pellets of oats
1,00Oats
1103 29 40 Pellets of maize (corn)
1,00Maize (corn)
1103 29 50 Pellets of rice
1,00Broken rice
1104 11 90 Flaked grains of barley
1,40Barley
1104 12 90 Flaked grains of oats
1,80Oats
1104 19 10 Rolled or flaked grains of wheat
1,02Common wheat
1104 19 30 Rolled or flaked grains of rye
1,40Rye
1104 19 50 Rolled or flaked grains of maize (corn)
1,44Maize (corn)
1104 19 91 Flaked rice
1,00Broken rice
1104 21 10 Hulled (shelled or husked) grains of barley
1,50Barley
1104 21 30 Hulled and sliced or kibbled grains of barley (‘Grütze’ or
‘grutten’) 1,50Barley
1104 21 50 Pearled grains of barley
1,60Barley
1104 22 20 Hulled (shelled or husked) grains of oats
1,60Oats
1104 22 30 Hulled and sliced or kibbled grains of oats (‘Grütze’ or
‘grutten’) 1,70Oats
1104 23 10 Hulled (shelled or husked) grains of maize (corn), whether
or not sliced or kibbled 1,30Maize (corn)
1104 29 11 Hulled (shelled or husked) grains of wheat, whether or not
sliced or kibbled 1,02Common wheat
1104 29 51 Grains of wheat, not otherwise worked than kibbled
1,00Common wheat
1104 29 55 Grains of rye, not otherwise worked than kibbled
1,00Rye
1104 30 10 Germ of wheat, whole, rolled, flaked or ground
0,25Common wheat
1104 30 90 Germ of other cereals, whole, rolled, flaked or ground
0,25Maize (corn)
1107 10 11 Malt, not roasted, of wheat, in the form of flour
1,78Common wheat
1107 10 19 Malt, not roasted, of wheat, in another form
1,27Common wheat
1107 10 91 Malt, not roasted, of other cereals, in the form of flour
1,78Barley
1107 10 99 Malt, not roasted, of other cereals, in another form
1,27Barley
1107 20 00 Roasted malt
1,49Barley2000R1520 — EN — 29.10.2000 — 001.001 — 44
!B
CN code Processed agricultural product Coefficient Basic product
1108 11 00 Wheat starch
2,00Common wheat
1108 12 00 Maize (corn) starch
1,60Maize (corn)
1108 13 00 Potato starch
1,60Maize (corn)
1108 19 10 Rice starch
1,52Broken rice
ex 1108 19 90 Barley or oat starch
1,60Maize (corn)
1702 30 51 Glucose and glucose syrup (1), not containing fructose or
containing in the dry state less than 20 % by weight of
fructose, containing in the dry state 99 % or more byweight of glucose, in the form of white crystalline powder,whether of not agglomerated2,09Maize (corn)
1702 30 59 Glucose and glucose syrup (
1), not containing fructose or
containing in the dry state less than 20 % by weight of
fructose, containing in the dry state 99 % or more byweight of glucose, other1,60Maize (corn)
1702 30 91 Glucose and glucose syrup (
1), not containing fructose or
containing in the dry state less than 20 % by weight offructose, other, in the form of white crystalline powder,
whether or not agglomerated2,09Maize (corn)
1702 30 99 Glucose and glucose syrup (
1), not containing fructose or
containing in the dry state less than 20 % by weight offructose, other1,60Maize (corn)
1702 40 90 Glucose and glucose syrup (
1), containing in the dry state
at least 20 % but less than 50 % by weight of fructose 1,60Maize (corn)
ex 1702 90 50 Maltodextrine, in the form of white crystalline powder,
whether or not agglomerated 2,09Maize (corn)
ex 1702 90 50 Maltodextrine and maltodextrine syrup, other
1,60Maize (corn)
1702 90 75 Caramel, in the form of powder, whether or not
agglomerated 2,19Maize (corn)
1702 90 79 Caramel, other
1,52Maize (corn)
2106 90 55 Flavoured or coloured glucose syrup and maltodextrine
syrup 1,60Maize (corn)
(1)Excluding isoglucose.2000R1520 — EN — 29.10.2000 — 001.001 — 45
!B
ANNEX F
I. Application for refund certificate
1. The application for a refund certificate shall be made on a form as set
out in Annex I to Regulation (EC) No 1291/2000.
If the exporter has no plans to export goods via a Member State other
than that in which the application for a refund certificate is lodged, theapplication may be made electronically in accordance with theconditions laid down by the Member State.
2. On the title ‘Export licence or advance fixing certificate’ shall be
stamped ‘refund certificate non-Annex I’. This information may becomputerised.
Applicants must complete boxes 4, 8, 17 and 18 and, where appropriate
7. In boxes 17 and 18 the amount shall be entered in euro.
Boxes 13 to 16 shall not be completed.
In box 20 applicants must state whether they plan to use the refund
certificate in the Member State which issued it only or whether they
require a refund certificate which is valid throughout the Community.
Applicants must enter the place and date of application and sign the
application.
If the application concerns food aid, they must also enter in box 20 one
of the indications mentioned in Article 10 of this Regulation or in
Article 3 of Regulation (EC) No 259/98 (
1).
II. Application for advance fixing — request for extracts of refund certificates
1. Application for advance fixing at the time of application for a refund
certificate
See Section I (applicants must complete box 8).
2. Application for advance fixing after the refund certificate has been
issued
In this case, the exporter must make out an application and enter:
— in boxes 1 and 2, the name of the body which issued the refund
certificate for which advance fixing is requested and the number ofthe certificate;
— in box 4, the name of the holder of the certificate;
— in box 8, ‘yes’ must be ticked.
3. Application for extract of a refund certificates
Any holder of a refund certificate may request an extract from the
certificate for an amount not exceeding the amount not yet recorded onthe original certificate on the date on which the extract is issued,particularly if the refund applications for the planned exports will not be
submitted in the Member State which issued the refund certificate. In
this case, the amount for which an extract is requested shall be recordedon the original certificate and an extract shall be issued, based on anapplication containing the following information:
in boxes 1 and 2, the name of the body which issued the refund
certificate from which an extract is requested and the number of the
original certificate;
in box 4, the name of the holder of the refund certificate;in boxes 17 and 18, the amount of the extract requested in euros.
III. Issue of refund certificates with advance fixing for use throughout the
Community and of extracts from certificates
Copies 1 and 2 must be issued based on the models in Annex I to Regulation
(EC) No 1291/2000
On the title ‘Export licence or advance fixing certificate’ shall be stamped
‘refund certificate Non Annex I’.
(a) The name and address of the body issuing the certificate shall be entered in
box 1. The number of the refund certificate (allocated by the issuing body)
shall be entered in box 2 or box 23.
In the case of extracts from a refund certificate, ‘EXTRACT’ in bold font
and capitals shall be entered in box 3.
(1) OJ L 25, 31.1.1998, p. 39.!M1
!B2000R1520 — EN — 29.10.2000 — 001.001 — 46
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(b) The name and full address of the holder shall be entered in box 4.
(c) Box 6 shall be crossed out.(d) The date on which the application for a refund certificate is lodged shall be
entered in box 10 and the amount of the security determined in accordancewith Article 11 shall be entered in box 11.
(e) The expiry date shall be entered in box 12.(f) Boxes 13 to 16 shall be crossed out.(g) The competent authority shall complete boxes 17 and 18 on the basis of the
amount determined in accordance with Article 8.
(h) Box 19 shall be crossed out.(i) Any details provided for in the application must be entered in box 20.(j) Box 21 must be completed as laid down in the application.(k) Box 22 must contain the words: ‘first day of validity: …’, determined in
accordance with Article 8.
(l) Box 23 must be filled in.(m) Box 24 shall be crossed out.
IV . Issue of refund certificates without advance fixing for use throughout the
Community
These refund certificates shall be completed in the same way as the certificates
referred to in Section III.
Box 21 shall be crossed out.
Should the holder of such a refund certificate subsequently request advance
fixing of the refund rates, he must return the original certificate and any extracts
already issued. ‘Refund valid on (date), advance fixing on (date), valid until
(date)’ shall be entered in box 22 of the certificate.
V. Registered certificates valid in a single Member State
If the holder of a refund certificate has no plans to apply for refunds under the
certificate from any body other than the body which issued it, the Member Stateshall inform the applicant that his request has been registered and provide himwith the information set out on copy 1.
Copy 2 (copy for the issuing body) shall not be issued. Instead, the competent
authority shall record all the information from the refund certificates referred toin Sections III and IV and the amounts claimed under the certificate.
VI. Use of certificates
1. At the time of completion of the export formalities, the number(s) of the
refund certificates used to cover the refund application must be entered
in the single administrative document.
If a customs document other than the single administrative document is
used, the number(s) of the certificate(s) used to cover the refundapplication must be entered on the national document.
2. Each exporter must complete a specific application for payment within
the meaning of Article 49(1) of Regulation (EC) No 800/1999. It must
be presented to the body responsible for payment, accompanied by the
corresponding certificate(s), except in the case of electronic registrationof the certificate(s) within the meaning of section V .
The competent authority may consider the specific application not to be
the payment documents referred to in Article 49(2) of Regulation (EC)No 800/1999.
The competent authority may consider the specific application to be the
export declaration within the meaning of Article 5(1) of Regulation(EC) No 800/1999. In this case, the date of receipt of the specificapplication by the body responsible for payment referred to inparagraph 3 shall be the date on which that body received the export
declaration. In all other cases, the specific application must contain
particulars of the export declaration.
3. The body responsible for payment shall determine the amount requested
on the basis of the information contained in the specific application,taking as sole basis the quantity and nature of the basic product(s)
exported and the applicable refund rate(s). These three data must be
indicated or referred to clearly in the export declaration.
The body responsible for payment shall record this amount on the
refund certificate within three months of the date of receipt of thespecific application.2000R1520 — EN — 29.10.2000 — 001.001 — 47
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The certificates shall be attributed on the reverse of copy No 1; boxes
28, 29 and 30 should contain the amount in euros instead of thequantity.
The preceding subparagraph shall mutatis mutandis to certificates kept
in electronic form.
4. After attribution, if the refund certificate is not registered, copy 1 of the
certificate shall be returned to the holder or kept by the paying body atthe request of the exporter.
5. The security lodged in respect of the goods exported may be released or
may be transferred to guarantee advance payment of the refund. In thiscase, the applicant need only top up the security accordingly.2000R1520 — EN — 29.10.2000 — 001.001 — 48
!B
ANNEX G
TABLE OF EQUIV ALENCE
Regulation (EC) No 1222/94 This Regulation
Article 1(1) Article 1(1)
Article 1(1)(a) Article 1(2)Article 1(2) Article 1(3)Article 1(3) Article 1(4)Article 2 Article 2
Article 3 Article 3
Article 4 Article 4Article 5 Article 5Article 6 Article 6Article 6 A Article 7Article 6 B Article 8
Article 6 C Article 9
Article 6 D Article 10Article 6 E Article 11Article 6 F Article 12Article 6 G Article 13Article 6 H Article 14
Article 6 I Article 15
Article 7(1) Article 16(1)Article 7(1)(a) Article 16(2)Article 7(2) Article 16(3)Article 7(3) Article 16(4)Article 7(4) Article 16(5)
Article 7(5) Article 16(6)
Article 7(6) Article 16(7)Article 7(7) Article 16(8)Article 7(a) Article 17Article 8 Article 18Article 8(a) Article 19
— Article 20
— Article 21Annex A Annex AAnnex B Annex BAnnex C Annex CAnnex D Annex D
Annex E Annex E
Annex F Annex F2000R1520 — EN — 29.10.2000 — 001.001 — 49