2000R1520 — EN — 01.01.2004 — 007.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSIONREGULATION(EC)No1520/2000
of13July2000
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,andthecriteria forfixingtheamountofsuchrefunds
(OJ L 177, 15.7.2000, p. 1)
Amended by:
Official Journal
No page date
►M1Commission Regulation (EC) No 2390/2000 of 27 October 2000 L 276 3 28.10.2000
►M2Commission Regulation (EC) No 1563/2001 of 31 July 2001 L 208 8 1.8.2001
►M3Commission Regulation (EC) No 595/2002 of 5 April 2002 L 91 5 6.4.2002
►M4Commission Regulation (EC) No 1052/2002 of 17 June 2002 L 160 16 18.6.2002
►M5Commission Regulation (EC) No 740/2003 of 28 April 2003 L 106 12 29.4.2003
►M6Commission Regulation (EC) No 307/2004 of 20 February 2004 L 52 35 21.2.2004
Corrected by:
►C1Corrigendum, OJ L 179, 9.7.2002, p. 31 (1052/2002)
▼B
COMMISSIONREGULATION(EC)No1520/2000
of13July2000
laying down common detailed rules for the application of the
system of granting export refundson certain agricultural productsexported in the form of goods not covered by Annex I to the
Treaty,andthecriteria forfixingtheamountofsuchrefunds
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 goodsresulting from the processing of agricultural products (
1), and in parti-
cular 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 export refunds on certain agricultural products exported
in the form of goods not covered by Annex I to the Treaty, andthe criteria for fixing the amounts of such refunds. As this Regu-lation has been amended fifteen times, Regulation (EC) No1222/94 should now be recast for reasons of clarity when newchanges are made.
(2)The Regulations on the common organisation of the markets ineggs, cereals, rice, milk and milk products, and sugar providethat, to the extent required to allow the agricultural products inquestion to be exported in the form of certain processed goodsnot listed in Annex I to the Treaty on the basis of world marketquotations or prices for such products, the difference between
such quotations or prices and prices in 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 productsexported in the form of goods not covered by Annex I to theTreaty and the criteria for 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 theAgreement establishing the World Trade Organisation laysdown that refunds granted on exports of agricultural productsincorporated in goods not covered by Annex I to the Treaty
may not exceed the refunds that would be payable on those
products when exported in the unaltered state. Account must betaken of this when rates of refund are fixed and assimilationrules defined.
(5)Potato starch is assimilated to maize starch. However, it must bepossible 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, fromproducts obtained from the processing of basic products, or fromproducts assimilated to either of these categories. Rules shouldbe laid down for determining the amount of the export refund
in each of these cases.
(7)Many goods manufactured by an undertaking under clearly
defined technical conditions and having constant characteristics2000R1520 — EN — 01.01.2004 — 007.001 — 2
(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.
▼B
and quality follow a regular export pattern. To ease export form-
alities, a simplified procedure should be adopted for such goodswhereby the manufacturer communicates to the competent
authorities such information as the latter consider necessary
concerning the conditions of manufacture of the goods.
(8)The agricultural product content of most exported goods is
bound to vary. The amount of the refund must therefore be
determined on the basis of the quantities of agricultural productsactually used in the manufacture of the exported goods.However, for certain goods of a simple and relatively constantcomposition, the amount of the refund should, for ease of admin-istration, be determined on the basis of fixed quantities of
agricultural products. Where these quantities are registered with
the competent authorities, provision should be made for annualconfirmation of such registration in order to reduce the risksassociated with failure to communicate changes in the quantitiesof products used to manufacture the goods in question.
(9)In the absence of evidence that no production refund wasgranted pursuant to Commission Regulation (EEC) No 1722/93of 30 June 1993 laying down detailed rules for the applicationof Council Regulations (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 down general rules for the productionrefund on certain sugar products used in the chemicalindustry(
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 of accep-tance of the export declaration. This is the only system whichavoids the risk of fraud.
(10)Council Regulation (EEC) No 565/80 of 4 March 1980 on theadvance payment of export refunds in respect of agriculturalproducts (
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 applica-tion of the system of export refunds on agricultural products (
7),
established a system for the advance payment of export refunds
which must be taken into account when export refunds areadjusted.
(11)Measures should be taken to ensure strict compliance with the
Community's commitments. Moreover, these measures should
not impose 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. It must be possible to export goods not covered byAnnex II to the Treaty under conditions which are known inadvance; In particular, it must be possible to obtain an assurancethat these exports are eligible for a refund compatible with theCommunity's commitments under the agreements or, where this
can no longer be the case, to be informed thereof sufficiently in
advance; Furthermore, the issue of certificates makes it possibleto monitor refund applications and to guarantee that refunds canbe paid to certificate holders up to the amount stated on thecertificate, provided the certificate holder complies with theother conditions for refunds laid down in the Community rules.2000R1520 — EN — 01.01.2004 — 007.001 — 3
(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.
▼B
(13)These Agreements concern all agricultural products exported in
the form of goods not covered by Annex I to the Treaty. These
products include certain cereals exported in the form of spiri-tuous beverages referred to in Article 13(5) of Regulation(EEC) No 1766/92(
1). Regulation (EEC) No 2825/93 (2), as
amended by Regulation (EC) No 3098/94 (3), 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 forgreater amounts than can be granted. The year should thereforebe divided into periods so that certificates can be made availableboth to operators who export at the end of the budget year and tothose who 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 certi-ficates subject to Commission Regulation (EEC) No 2220/85 of22 July 1985 laying down common detailed rules for the appli-cation of the system of securities for agricultural products (
4), as
last amended by Regulation (EC) No 1932/1999 of 9 September1999(
5), should be laid down.
(16)Certain types of exports are not subject to limits on the paymentof refunds as a result of international commitments entered into
by the European 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 ofthe total amount of refunds granted on agricultural productsexported in the form of goods. It should be possible to exemptsuch exports from the requirement to present a certificate.
(18)Some exporters respond to invitations to tender issued byimporting third countries. Should their tender be rejected, such
exporters must be able to deduct the amount which they had set
aside for their tender from the amount covered by their certifi-cate, without incurring any penalty.
(19)Refund certificates serve to ensure compliance with the commit-ments entered into by the European Union vis-à-vis the WorldTrade Organisation; they also make it possible to determine inadvance the refund which can be granted on agriculturalproducts used in the manufacture of goods exported to third
countries. This purpose differs, in some respects, from the objec-
tives of export licences issued for basic products exported in theunaltered state which are subject to commitments vis-à-vis theWorld Trade Organisation involving quantitative restrictions. Itis therefore necessary to specify which general provisions applic-
able to agricultural licences and certificates, currently laid down
by Regulation (EC) No 1291/2000 (
6) laying down common
detailed rules for the application of the system of import andexport licences and advance fixing certificates for agriculturalproduct.
(20)Management of the amounts of refunds which may be grantedduring a budget year on certain agricultural products exportedin the form of goods 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 developmentson Community and world markets.2000R1520 — EN — 01.01.2004 — 007.001 — 4
(1) OJ L 181, 1.7.1992, p. 21.
(2) OJ L 258, 16.10.1993, p. 6.
(3) OJ L 328, 20.12.1994, p. 12.
(4) OJ L 205, 3.8.1985, p. 5.
(5) OJ L 240, 10.9.1999, p. 11.
(6) OJ L 152, 24.6.2000, p. 1.
▼B
(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 tomanufacture the exported goods. The competent authorities areresponsible for taking any measures they consider necessary toverify the accuracy of such declarations.
(22)In consultation with the competent authorities of the MemberState in which the goods are manufactured, operators should be
permitted to make a simplified declaration of the products used,
in the form of aggregated quantities of these products, providedthey keepa detailed record of the p roducts used and make itavailable to the said authorities.
(23)It is not always possible for the exporter, particularly if he is notthe 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 there-fore necessary to provide an alternative method of calculation ofthe refund which the person concerned may ask to be applied,restricted to certain goods, based on the chemical analysis ofthese goods, and using a conversion table drawn upfor this
purpose. When this method of calculation is used for certain
goods listed in the Annex to Commission Regulation (EEC) No1722/93, the origin of the starch used is unknown. A productionrefund may have been granted in respect of that starch; thesegoods may not therefore be the subject of an export refund for
starch.
(24)The authorities responsible for checking the exporter’s declara-
tion may not possess sufficient evidence to enable them toaccept the declaration of the quantities used, even if it is basedon a chemical analysis. Such situations are particularly likely toarise when the goods to be exported have been manufactured ina Member State other than the exporting State. Therefore, the
competent authorities of the exporting Member State should be
able, if necessary, to obtain directly from the competent authori-ties of the other Member States all the information which thelatter authorities are able to obtain concerning the conditions ofmanufacture 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, butter and concentrated butter for use in the manufactureof pastry products, ice-cream and other foodstuffs(
1) authorises
butter and cream to be made available at reduced prices toindustries which manufacture certain goods. Account must betaken of this when refunds are calculated 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 ongoods not covered by Annex I to the Treaty. To that end, eachMember State should inform the other Member States, via theCommission, of the monitoring arrangements applied in its terri-
tory 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 themarket in milk and milk products (
2) lays down the conditions
which must be met before a refund is granted on certain milkproducts which have been imported and then re-exported in theform of goods not covered 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 with certain non-member countries and the possibilityof granting an export refund higher than such reduced tariff.2000R1520 — EN — 01.01.2004 — 007.001 — 5
(1) OJ L 350, 20.12.1997, p. 3.
(2) OJ L 160, 26.6.1999, p. 48.
▼B
(29)To ensure correct application of the provisions of the Regula-
tions on the common organisation of markets relating to the
granting of export refunds, such refunds should not be grantedon products from non-member countries used in the manufactureof goods which are exported after having been in free circulationin the European Union.
(30)The coefficients applicable when determining the refund oncertain processed agricultural products should be fixed and therefund per 100 kg 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 Treaty has not delivered an opinion in the time limit set byits chairman,
HAS ADOPTED THIS REGULATION:
Article 1
1. This Regulation lays down common detailed rules for the applica-
tion of the system of granting refunds on exports of the basic productslisted in Annex A (hereinafter referred to as ‘basic products’), ofproducts derived from the processing thereof, or of products assimi-
lated to one of those two categories in accordance with paragraph 3,
when these various products are exported in the form of goods notcovered by Annex I to the Treaty but listed, as the case may be:
— in Annex I to Council Regulation (EEC) No 2771/75(
1),
— in Annex B to Council Regulation (EEC) No 1766/92,— in Annex B to Council Regulation (EC) No 3072/95 (
2),
— in Annex II to Council Regulation (EC) No 1255/1999 (3),
— in Annex I to Council Regulation (EC) No 2038/1999 (4).
Such goods, which are listed in Annexes B and C to this Regula-
tion, 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 upin
accordance with Articles 6 to 14, valid throughout the EuropeanUnion and issued by the Member States to any applicant, regardlessof his place of establishment in the European Union. The refundcertificate shall guarantee payment of the refund, provided theconditions set out in Article 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
product derived from the processing of maize;
(b) whey falling within CN codes 040410 48 to 0404 10 62 not
concentrated, whether or not frozen, shall be assimilated topowdered whey listed in Annex A (PG 1);
(c) — milk and milk products falling within CN codes 0403 1011,
0403 90 51 and 0404 90 21, not concentrated nor containing2000R1520 — EN — 01.01.2004 — 007.001 — 6
(1) OJ L 282, 1.11.1975, p. 49.
(2) OJ L 329, 30.12.1995, p. 18.
(3) OJ L 160, 26.6.1999, p. 48.
(4) OJ L 252, 25.9.1999, p. 1.
▼B
added sugar or other sweetening matter, whether or not frozen,
of a milk fat content, by weight, not exceeding 0,1 %
and
— milk and milk products falling within CN codes 0403 1011,
0403 90 11 and 0404 9021, in powder, granules or other solidforms, not containing added sugar or other sweetening matter,of a milk fat content, by weight, of upto 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 1013, 0403 90 51, 0403 9053, 0404 90 21and 040490 23, not concentrated nor containing added sugaror 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 1019, 0403 9013, 0403 9019,0404 90 23 and 040490 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 than45 %
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 9059, 0404 90 23 and 040490 29, not
concentrated nor containing added sugar or other sweeteningmatter, 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 sweet-
ening matter, of a milk fat content, by weight, of not less than45 %,
and
— 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 2090, 0405 90 10, 040590 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 9051 to 040390 59 and0404 90 21 to 0404 9029, concentrated, other than in powder,
granules or other solid forms, not containing added sugar or
other sweetening matter
and
— cheese
shall 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 assimilatedproduct
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 3061 to
1006 3098;
(h) raw beet or cane sugar falling within CN code 1701 1190 or CN
code 1701 1290 and containing, in the dry state, at least 92 % byweight 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 usingproducts covered by Regulation (EEC) No 1766/92,2000R1520 — EN — 01.01.2004 — 007.001 — 7
▼B
— the products referred to in Article 1(1)(f) and (g) of Regulation
(EC) No 2038/1999, excluding mixtures obtained partly usingproducts 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 falling within CN code 1701 99 10.
4. However, if the party so requests, in agreement with the compe-
tent authority, the milk products referred to in paragraph 3(d) shall beassimilated 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 accor-
dance with Article 3, of each of the basic products exported in the formof the same type of goods shall be obtained by multiplying this quan-tity by the rate of the refund on the basic product calculated per unit of
weight in accordance with Article 4.
However, in the case of D-glucitol (sorbitol) mixtures falling within
CN codes 2905 44 and 3824 60, where the party concerned does notdraw upthe declaration referred to in Article 16(1) giving the informa-
tion required by the fourth subparagraph of Article 16(4) or where he
does not provide satisfactory documentation in support of his declara-tion, the rate of refund on these mixtures shall be that for the basicproduct to which the lowest rate of refund applies.
Where, in accordance with Article 4(3), different refund rates may be
fixed for a particular basic product, a separate amount shall be calcu-
lated for each of the quantities of the basic product for which there is adifferent refund rate.
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 basic products, to products derived from the processing thereof, orto products assimilated to one of those two categories in accordancewith Article 1(3) which were used in the manufacture of the goodsexported, shall be the rate applicable when the former goods areexported 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 refundshall be determined as follows, except where reference is made toAnnex 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 assimi-
lated product, the quantity shall be that which is actually used inthe manufacture of the exported goods, account being taken of thefollowing 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 withArticle 1(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 accor-dance 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 pilotproduct in accordance with the first indent of Article 1(3)(f) or2000R1520 — EN — 01.01.2004 — 007.001 — 8
(1) OJ L 214, 8.9.1995, p. 16.
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Article 1(4)(i) per 1 % by weight of non-fat dry matter
contained in the 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 pilotproduct in accordance with the second indent of Article 1(3)(f)per 1 % by weight of non-fat dry matter contained in thecheese,
— 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 productin accordance with Article 1(3)(d) with a milkfat content in thedry matter of not more than 27 % by weight per 1 % by weightof 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 liquidmilk assimilated to that pilot product in accordance with thefirst indent of Article 1(3)(d) with a milkfat content in theliquid milk not exceeding 3,2 % by weight per 1 % by weightof milkfat contained in the 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 assimi-lated to that pilot product in accordance with Article 1(3)(d)with a milkfat content in the dry matter exceeding 27 % byweight.
However, at the request of the party concerned, 12.32 kg of the
pilot product of Group 3 shall correspond to 100 kg of liquidmilk assimilated to that pilot product in accordance with thefirst indent of Article 1(3)(d) with a milkfat content in theliquid milk exceeding 3,2 % 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 productin accordance with Article 1(3)(e) per 1 % weight of milkfatcontained in 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 Article1(3)(f) or 1(4)(ii) per 1 % by weight of milkfat contained in themilk product in question,
— 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 % byweight of milkfat contained in the cheese,
— 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 inArticle 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 sugars calculated in sucrose equivalent)determined in accordance with the said Article 3,
— 100 kg of white sugar shall correspond to 100 kg of dry matter
[determined in accordance with Article 5 of Regulation (EC)No 2135/95] contained in isoglucose or isoglucose syrupreferred to in the fourth indent of Article 1(3)(h) meeting theconditions laid down in Article 5 of Regulation (EC) No 2135/95;2000R1520 — EN — 01.01.2004 — 007.001 — 9
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(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 alcohol derived from cereals per hectolitre of the spiri-tuous 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 productsreferred 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, for each of the basic products in question andsubject 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 this quantity the conversion ratesreferred to in (a) or, as the case may be, the special rules for calcu-lation, equivalence ratios and coefficients referred to in (b) shallapply.
However, for the cereal-based spirituous beverages contained in
spirituous beverages falling within CN code 2208, this quantity
shall be 3,4 kg of barley per % vol of alcohol derived from cerealsper 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 basicproduct is itself processed into another more elaborate basic productused at a later stage, only the latter basic product shall be consideredas actually used.
The quantities of products actually used, within the meaning of the first
subparagraph, shall be determined for each type of goods exported.
However, in the case of regular exports of goods manufactured by a
particular undertaking under clearly defined technical conditions andhaving constant characteristics and quality, the quantities may, byagreement with the competent 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 manu-facture of a given quantity of these goods. The quantities of productsthus determined shall remain the basis of calculation so long as thereis 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 a year.
In determining the quantities actually used, account shall be taken of
the provisions of Commission Regulation (EEC) No 3615/92 (
1).2000R1520 — EN — 01.01.2004 — 007.001 — 10
(1) OJ L 367, 16.12.1992, p. 10.
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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 bethat shown in that Annex 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 pastaby multiplying those quantities by the percentage of the dry extract
of the pasta and dividing 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 ofthe Treaty, the quantity of basic products to be taken for calcu-lating the refund to be granted in respect of the latter class ofproducts shall be determined in accordance with paragraphs 1 and2.
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) No1766/92 and the corresponding Articles of the other Regulationsreferred 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 Regula-tions 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, shallbe fixed for the period taken for fixing the refunds on those productsexported unprocessed.
2. The rate of the refund shall be determined with particular refer-
ence to:
(a) the average cost incurred by the processing industries in obtaining
supplies of basic products on the European Union market and theprices prevailing 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 undersimilar conditions;
(c) the need to ensure equal conditions of competition between indus-
tries which use Community products and those which use thirdcountry 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 1300, the rate
of the refund shall be fixed separately, in maize equivalent, in accor-
dance with the procedure laid down in Article 23 of Regulation (EEC)No 1766/92 by applying the criteria indicated above. The quantities ofpotato starch used shall be converted into equivalent quantities ofmaize in accordance with Article 3(1)(b).
3. In fixing the rate of the refund account shall be taken, where
appropriate, of production refunds, aids or other measures havingequivalent effect applicable in all Member States, in accordance withthe regulation on the common organisation of the market in the productin 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 spirituousbeverages referred to in Annex B falling within CN code 2208.
5. The export of goods falling under CN code 3505 1050 only
enjoys a reduced rate in view of the production refund applicable to2000R1520 — EN — 01.01.2004 — 007.001 — 11
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the basic product used during the assumed period of manufacture of the
goods pursuant to Regulation (EEC) No 1722/93. The rates thus deter-mined shall be fixed in accordance with the procedure laid down in
paragraph 1.
6. (a) The refund on starches falling within CN code 1108 1100 to
1108 1990 or products listed in Annex A to Regulation (EEC)
No 1766/92 resulting from the processing of such starches is
granted only on production of a declaration from the supplierof those products attesting that they have been directly producedfrom cereals, potatoes or rice, excluding all use of sub-productsobtained in the production 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 shallbe 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, therate of the export 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 accor-dance 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 inaccordance with paragraph 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 actualdry-extract percentage.
Where the dry-extract content of glucose or maltodextrin syrups
falling within CN codes 1702 3059, 1702 30 99, 1702 4090,1702 9050 or 2106 9055 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 of the refund shall be that laid down in accordance withparagraph 1, multiplied by 1/78th of the actual dry-extractpercentage.
(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 determinedusing method 2 referred to in Annex II to Council Directive79/796/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 9090 or in oval-
bumin falling within CN codes 3502 1190 and 3502 1990 or thespecific requirements of certain markets so require, the refund on thesegoods may be differentiated according to destination.
8. The rate of refunds on goods falling within CN codes 1902 1100,
1902 19 and 1902 4010 may be differentiated according to their desti-nation.
9. The refund may vary according to whether or not it is fixed in
advance in accordance with Article 7(2).2000R1520 — EN — 01.01.2004 — 007.001 — 12
(1) OJ L 178, 5.7.1984, p. 22.
(2) OJ L 239, 22.9.1979, p. 24.
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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 ofArticle 9(2).
The rate of the refund determined in accordance with the preceding
subparagraph shall be adjusted using the same rules as apply to theadvance fixing of refunds for basic products exported unprocessed,but using the conversion coefficients laid down in Annex E for
processed cereal products.
The previous subparagraph shall not apply to applications for advance
fixing made upto and including 24 March 2000.
Article 6
1. From 1 March 2000, the granting of refunds on exports of agri-
cultural 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 beconditional on production of a refund certificate issued in accordancewith Article 7.
The previous subparagraph shall not apply to the supplies referred to in
the third indent of Article 4(1) or Articles 36, 40, 44, 45 and Article
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 arefund certificate showing advance fixing of the refund rates.
3. Without prejudice to the provisions set out in Article 6a, the
refund certificate shall not be transferable. It shall be used by theholder.
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 Regu-lation (EEC) No 2825/93, any reference to the term ‘export’ shall beunderstood to refer to the act of placing cereals under such control.
Article 6a
1. Obligations deriving from licences or certificates shall not be
transferable. Rights deriving from licences or certificates may be trans-ferred by their titular holder during the period of their validity,provided that such transfer is made in favour of a single transferee
only for each certificate or extract therefrom and the name and address
of the transferee who accepts it are entered in box 20 of the applicationform for a refund certificate no later than at the time of lodging theapplication. Such transfer shall relate to the amounts not yet attributedto the certificate or to all the extracts therefrom.
Before the certificate is issued, the following shall be entered in box 22
and completed in accordance with the details of the application: ‘The2000R1520 — EN — 01.01.2004 — 007.001 — 13
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rights may possibly be transferred to… (name and address of the trans-
feree)’
If no name and address of a possible transferee were specified in the
application for the certificate, box 6 shall be deleted.
1a. By way of derogation from paragraph 1, for refund certificates
issued for use as from 1 June for goods to be exported before 1
October the requirement to enter the name and address of the transfereein box 20 of the application form shall not apply. Box 6 shall not bedeleted from these refund certificates.
For the budget period ending 30 September 2002, the provisions of the
first subparagraph shall apply to refund certificates issued for use from1 August 2002.
2. Transferees may not further transfer their rights but may transfer
them back to the titular holder.
In such cases, one of the following entries shall be made by the issuing
body in section 6 of the certificate:
— retrocesión al titular, el …
— tilbageføring til indehaveren den …
— Rückübertragung auf den Bescheinigungsinhaber am …—εκ νέου παραχώρηση στο δικαιούχο στις …
— rights transferred back to the titular holder on [date]
— rétrocession au titulaire le …— retrocessione al titolaire in data …
— aan de titularis geretrocedeerd op…
— retrocessão ao titular em …— palautus todistuksenhaltijalle …
— återbördad till licensinnehavaren den …
3. In the event of a request for transfer by the titular holder or
transfer back to the titular holder by the transferee, the issuing body
or the agency or agencies designated by each Member State shall enter
the following on the certificate or, where appropriate, the extract there-from:
(a) the name and address of the transferee as indicated in accordance
with paragraph 1 or the entry referred to in paragraph 2;
(b) the date of such entry certified by the stampof the body or agency.
4. The transfer or transfer back to the titular holder shall take effect
from the date of the entry.
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 ofArticle 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 fixing concerns all the applicable refund rates. The sole
application for advance fixing may be lodged under the conditions inAnnex F either at the time of application for the refund certificate oron the day of granting of the refund certificate but before the last dayof validity thereof.
The advance fixing shall not apply to exports taking place before the
date of the application.2000R1520 — EN — 01.01.2004 — 007.001 — 14
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3. The issue of a refund certificate shall oblige the holder to apply
for refunds equal to the amount for which the certificate has beenissued 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 this obligation.
4. The obligations referred to in paragraph 3 shall be primary
requirements for the purposes of Article 20 of Regulation (EEC) No2220/85.
The primary requirement shall be considered to have been fulfilled if
the exporter has transmitted the specific application(s) relating to goodsexported during the period of validity of the refund certificate in accor-
dance with the conditions laid down in section VI of Annex F. Where
the specific application is not the export declaration, it must be lodgedwithin three months of the date of expiry of the refund certificatebearing the number that has been entered on the specific application,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 ofthe duly recorded refund certificate, in accordance with the provisions
of section VI of Annex F. This evidence must be presented by the end
of the ninth month following the end of the period of validity of therefund certificate.
5. A refund requested on the basis of a specific application which is
not the export declaration shall be granted on the applicable terms,particularly those set out in Article 6.
Without prejudice to the previous subparagraph, if the time limit of
three months specified in paragraph 4 is not complied with, the obliga-
tion referred to in paragraph 3 cannot be deemed to have been met and
consequently, the security provided for in Article 11 shall be retainedin respect of the amount in question.
Article 8
1. Refund certificates issued for a single budget period may be
applied for separately in six tranches. Applications for certificates maybe submitted at the latest on:
(a) 7 September for certificates for use from 1 October;
(b) 7 November for certificates for use from 1 December;
(c) 7 January for certificates for use from 1 February;
(d) 7 March for certificates for use from 1 April;
(e) 7 May for certificates for use from 1 June;
(f) 7 July for certificates for use 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 para-
graph 1(a);
— 14 November of the applications for certificates referred to in para-
graph 1(b);
— 14 January of the applications for certificates referred to in para-
graph 1(c);
— 14 March of the applications for certificates referred to in paragraph
1(d);2000R1520 — EN — 01.01.2004 — 007.001 — 15
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— 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
(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, the Commission shall set a reduction coefficient applicable to all
applications lodged before the corresponding date referred to in para-graph 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 2.2000R1520 — EN — 01.01.2004 — 007.001 — 16
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6. If a reduction coefficient is set by the Commission, certificates
may be issued for the amount requested multiplied by 1 minus thereduction coefficient 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 ofthe applications for refund certificates withdrawn pursuant to paragraph6.
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 shallbe notified to the Commission on the following Tuesday. The corre-sponding certificates may be issued from the Monday followingnotification, unless the Commission issues instructions to the contrary.
Where the Commission considers that there is a danger that the
European Union may not meet its international commitments, it mayapply a reduction coefficient to applications for refund certificatesalready 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.
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 the amounts calculated in accordance with paragraph 4, plus the
amounts for which no certificates were actually issued and the amountsfor 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 the latest on 10 August, the lodging of applications forrefund certificates from the following Monday for goods to be exportedbefore 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 AnnexF.
2. Refund certificate shall be valid until the end of fifth month
following the month in which the application for this certificate hasbeen made, or until the end 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 appli-cation for advance fixing was lodged, or until the end of the period ofvalidity 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.2000R1520 — EN — 01.01.2004 — 007.001 — 17
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Extracts of refund certificates may not be the subject of advance fixing
independently of the certificate from which they are taken.
Article 10
Regulation (EC) No 2298/2001 shall apply to applications for refund
certificates and refund certificates issued for export of goods, whichare part of an international food aid operation within the meaning of
Article 10(4) of the Agreement.
Article 10a
1. This Article shall apply to refund certificates applied for fixing
the refund in advance, on the day the application is lodged, in connec-
tion with an invitation to tender issued in an importing non-member
country.
The expression ‘invitation to tender’ shall be understood to mean open
invitations issued by public agencies in third countries, or by interna-tional bodies governed by public law, to submit by a given date
tenders on which a decision will be taken by those agencies or bodies.
For the purposes of this Article, the armed forces referred to in Article
36(1)(c) of Regulation (EC) No 800/1999 shall be regarded as animporting country.
2. Exporters who have submitted or wish to submit a tender in
response to an invitation to tender as referred to in paragraph 1 may,
by way of derogation from Article 8(5), (6) and (9), subject to theconditions set out in paragraph 10, and provided the conditions speci-fied in paragraph 3 are fulfilled, apply for one or more certificates,which will be issued subject to the exporter being awarded a contract.
3. This Article shall apply only if the following particulars at least
are specified in the invitation to tender:
— the importing country and the agency issuing the invitation to
tender,
— the closing date for the submission of tenders,— the specific quantity of products covered by the invitation to tender.
The party concerned shall communicate these particulars to the issuing
agency when applying for the certificate.
An application or applications for a certificate may not be lodged more
than 15 days before the closing date for the submission of tenders butmust be lodged at the latest by 1 p.m. on that closing date.
The amount in respect of which the certificate or certificates are
applied for may not exceed the corresponding quantity applying therate fixed in advance in accordance with the first subparagraph of para-graph 1, specified in the invitation to tender. No account shall be takenof tolerances or options provided for in the invitation to tender.
4. Notwithstanding Article 15(2) of Regulation (EC) 1291/2000, the
security need not be lodged when the certificate is applied for.
5. Within 44 days of the closing date for submitting tenders, except
in case offorcemajeure , the applicant shall inform the issuing body by
letter or by written telecommunication, to reach the issuing body no
later than the date of expiry of the 44-day time limit:
(a) either that he has himself been awarded a contract;
(b) or that he has not been awarded a contract;
(c) or that he has not submitted a tender;
(d) or that he is not in a position to know the outcome of the invitation
to tender within the time limit specified for reasons which may notbe ascribed to him.
6. Applications for certificates shall not be accepted where, during
the period of issue to which applications for refund certificates are2000R1520 — EN — 01.01.2004 — 007.001 — 18
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subject, the issue of a certificate has been suspended in accordance
with the second subparagraph of Article 8(8).
No special measure taken subsequent to the expiry of the said period
may prevent the issue of one or more certificates in respect of the invi-tation to tender in question where the applicant has fulfilled thefollowing conditions:
(a) the information referred to in the first subparagraph of paragraph 3
is evidenced by the appropriate documents;
(b) proof is furnished of the applicant's having been awarded a
contract;
(c) the contract is presented; or
(d) where absence of the contract is justified, documentation is
submitted attesting the obligations entered into with the other
contracting party or parties, including confirmation from his ortheir bank of the opening of an irrevocable documentary letter ofcredit by the purchaser's financial institution relating to the agreeddelivery;
(e) the security required for the issue of the certificate is lodged.
The certificate or certificates shall be issued only for the country
referred to in the first indent of the first subparagraph of paragraph 3.The invitation to tender shall be mentioned thereon.
The total amount for which the certificate or certificates are issued
shall be the corresponding total quantity applying the rate fixed in
advance in accordance with the first subparagraph of paragraph 1, forwhich the applicant was awarded the contract and has presented thecontract or documentation referred to in point (d); such amount maynot exceed the amount applied for.
By way of exemption from Article 9(1) and the first and second
subparagraphs of Article 9(2), refund certificates issued in accordancewith this article shall be valid with effect from the day on which theyare issued within the meaning of Article 23(2) of Regulation (EC) No1291/2000. Refund certificates shall be valid for no longer than the end
of the eighth month following the month of issue or until 30 September
of each year, which ever is the sooner. Rates fixed in advance aretherefore valid until the last day of the certificate's validity.
No certificate may be issued for the amount corresponding to the quan-
tity for which the applicant has not been awarded a contract or has
failed to comply with any of the conditions specified in point (a), (b),(c) and (e) of the second subparagraph or, as the case may be, point(a), (b), (d) and (e) of the second subparagraph.
The holder of the certificate or certificates shall be held primarily liable
for the repayment of any refund incorrectly paid where it is established
that the certificate or certificates was or were issued on the basis of acontract or obligation, specified in point (d), not corresponding to theinvitation to tender opened by the non-member country.
7. In the cases referred to in paragraph 5(b), (c) and (d), no certifi-
cate shall be issued in connection with the application referred to inparagraph 3.
8. Where the applicant for a certificate fails to comply with para-
graph 5, no certificate shall be issued.
However, where the applicant furnishes proof to the issuing body that
the closing date for the submission of tenders has been deferred:
— by no more than 10 days, the application shall remain valid and the
period of 44 days for notifying the particulars specified in para-graph 5 shall run with effect from the new closing date for the
submission of tenders,
— by more than 10 days, the application shall no longer be valid.
9. (a) If the successful tenderer demonstrates to the satisfaction of the
competent authority that the agency that issued the invitation totender has cancelled the contract for reasons which are not attri-2000R1520 — EN — 01.01.2004 — 007.001 — 19
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butable to the tenderer and are not considered to constitute force
majeure, the competent authority shall release the security in
cases where the rate of the refund fixed in advance in respect
of the basic product corresponding to the largest refund
compared with the other basic products used is higher than orequal to the rate of the refund valid on the last day of the certi-ficate's validity.
(b) If the successful tenderer demonstrates to the satisfaction of the
competent authority that the agency that issued the invitation totender has obliged him to accept changes to the contract forreasons that are not attributable to him and are not consideredto constitute force majeure , the competent authority may extend
the validity of the certificate and the duration of advance fixing
upto 30 Sep tember.
(c) If the successful tenderer furnishes proof that the invitation to
tender or the contract concluded following the award providedfor a downward tolerance or option of more than 5 % and that
the agency that issued the invitation to tender is invoking the
relevant clause, the obligation to export shall be deemed tohave been fulfilled where the quantity exported is not morethan 10 % less than the quantity corresponding to the amountfor which the certificate was issued, on condition that the rate
of the refund fixed in advance in respect of the basic product
corresponding to the largest refund compared with the otherbasic products used is higher than or equal to the rate of therefund valid on the last day of validity of the certificate. Insuch cases the rate of 95 % referred to in Article 12(4) shall bereplaced by 90 %.
(d) In comparing the rate of the refund fixed in advance with that of
the refund valid on the last day of validity of the certificate,account shall be taken, where applicable, of other amountsprovided for under Community rules.
10. By way of exemption from Article 8, applications for refund
certificates may be submitted in accordance with this article from 1
October of each budget period. Member States shall immediatelyinform the Commission of the particulars referred to in the first subpar-agraph of paragraph 3, and of the amounts and date and time ofsubmission of each certificate applied for. The Commission shallinform the Member State within two working days of such notification
whether the third subparagraph of paragraph 12 is applicable.
11. In the case of applications which have not yet been submitted,
the Commission may suspend application of paragraph 2 under theconditions set out in the second and third subparagraphs of Article8(8).
12. For the purposes of applying the first subparagraph of paragraph
6, the Commission may consider that there is no danger of internationalcommitments not being met if the sum of the amounts corresponding to
a single invitation to tender for which one or more applications for
certificates have been made by one or more operators and for whichno certificate has yet been issued does not exceed EUR 2 million.
However, this limit may be increased to EUR 4 million if none of the
reduction coefficients published since the beginning of the budgetaryperiod and referred to in Article 8(5) exceeds 50 %.
Refund certificates shall not be issued to operators if the amount
concerned, added to the amounts for which certificates have been
applied for as part of the same invitation to tender, exceed the applic-able limit.
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 outin Article 15 of Regulation (EC) No 1291/2000.2000R1520 — EN — 01.01.2004 — 007.001 — 20
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The security shall be released under the conditions set out in Article
12.
Article 12
1. If a reduction coefficient is applied 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 for a certificate, 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 certi-
ficate has applied for refunds totalling 95 % of the amount for which
the certificate was issued. On application by the titular holder, MemberStates may release the security by instalments in proportion to thequantities of products for which proof as referred to in Article 7(4)has been produced, provided that proof has been produced that an
amount equal to at least 5 % of that indicated on the certificate has
been applied for.
4. Where the refund certificate has been used for less than 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 certificate
was issued and the amount of refunds actually used shall be forfeited.
Furthermore, if the total amount of the security which would be
forfeited comes to EUR 60 or less for a given certificate, the Member
State concerned shall release the whole of the security.
5. However,
— where the certificate or an extract from the certificate is returned to
the issuing body within a period corresponding to the initial twothirds of its term of validity, the corresponding amount of security
to be forfeited shall be reduced by 40 %; for this purpose, any part
of a day counts as a whole day;
— where the certificate or extract from the certificate is returned to the
issuing body within a period corresponding to the last third of itsterm of validity or during the month following the expiry date, the
corresponding amount of security to be forfeited shall be reduced
by 25 %.
The above paragraph shall apply only to certificates and extracts from
certificates returned to the issuing body during the budgetary period in
respect of which the certificates have been issued, provided that theyare returned more than 30 days before the end of that period.
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
goods exported 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 refunds which they have actually granted until the previous30 September on goods exported in previous budget periods notpreviously notified, specifying the periods concerned.
3. For the purposes of the previous paragraph, refunds actually
granted shall include advance payments. Reimbursements of refundsunduly 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);2000R1520 — EN — 01.01.2004 — 007.001 — 21
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(c) the amounts for which unused refund certificates expired;
(d) refund certificates issued during the previous month as referred to
in Article 10.
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
►M4EUR 35 million ◄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 the Agreement, 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.►
M4This Article shall apply to exports by operators that have
not held a refund certificate since the beginning of the budget period in
question and do not hold such a certificate on the date of export. The
applications submitted by the operator on the terms set out in Annex F,section VI, paragraph 2, during the budget year and before the submis-sion of the application for the export in question must total less thanEUR 75 000. ◄
For the application of the previous subparagraph, if the specific appli-
cation is regarded by the competent authority as being the customsdeclaration within the meaning of Article 5(1) of Regulation (EC) No800/1999, the date of the application may, if the competent authorityagrees, be the date on which the customs authority accepted the exportdeclaration in question.
This Article is applicable only in the Member State in which the goods
are manufactured or assembled.
3. Member States shall notify the Commission no later than the fifth
day of each month of the amounts of the refunds granted pursuant tothis Article from 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 thefifteenth day of the current month.
If the sum of the amounts notified by the Member States reaches
EUR 25 million, the Commission may suspend the application of para-graphs 1 and 2 to exports not covered by a refund certificate.
Taking into account both the amounts notified by Member States in
application of the first subparagraph and the European Community'smeeting of international commitments, the Commission may adjust theamount provided for in the second subparagraph in respect of abudgetary period, in which case it shall publish the new amount in theOfficial Journal of the European Communities .
Article 15
1. Regulation (EC) No 1291/2000 shall apply to the refund certifi-
cates referred to in this Regulation, with the exception of theprovisions concerning import 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 certificatesreferred to in this Regulation for amounts denominated in euros, takingaccount of the provisions in Annex F.2000R1520 — EN — 01.01.2004 — 007.001 — 22
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2. By way of derogation from paragraph 1, the following provisions
of Regulation (EEC) No 1291/2000 shall not apply to the refund certi-ficates referred to in this Regulation:
— Articles 9, 12, 14, 21, 24, 32, 33, 35, 42, 46, 47, 49 and 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 toforce 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 ofbasic 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 have actually been used, within the meaning ofArticle 3(2), in the manufacture of those goods, on which a refundwill be requested, or otherwise refer to that composition if it has beendetermined in accordance with the third subparagraph of Article 3(2).
When goods have been used in the manufacture of goods to be
exported, the declaration by the party concerned must include the quan-tity of the goods actually used and the nature and quantity of each ofthe 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), 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, thecompetent authorities of the other Member States shall communicateto them directly all information they are able to obtain to enable thedeclaration 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 theproducts and/or goods used may be replaced by an aggregated declara-tion 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 Article 3(2) and on condition that themanufacturer places at the disposal of the authorities all the informa-tion 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 supportof his declaration, he shall not be entitled to a refund.
However, if the goods concerned are listed in columns 1 and 2 of
Annex D, the party concerned may, at his express request, be granted
a refund, the nature and quantity of the basic products taken into
consideration for the calculation of such refund being determinedfrom an analysis of the goods to be exported and in accordance withthe conversion table in Annex D. The competent authority shall decideon the conditions under which the analysis is to be carried out.
The cost of such analysis shall be borne by the exporter.2000R1520 — EN — 01.01.2004 — 007.001 — 23
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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 thatapplicable to the use of reduced price dairy products, unless the
exporter provides evidence that the 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 382460,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 9090,
— the degree plato of beer made from malt falling within CN code
2202 9010,
— the quantities of unmalted barley accepted by the competent autho-
rities.
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.
5. When goods are analysed in pursuance of this Article, the
methods of analysis shall be those referred to in Commission Regula-
tion (EEC) No 4056/87 (
1) or, in their absence, those applicable for the
Common Customs Tariff classification of similar goods which areimported 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 refer-ence to the composition determined in accordance with the third
subparagraph of Article 3(2) shall be entered on the document certi-
fying exportation. However, where the second subparagraph ofparagraph 2 applies, the latter quantities shall be replaced by the quan-tities of basic products shown in column 4 of Annex D, correspondingto 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.
As regards exports effected with presentation of a refund certificate
issued in respect of a budgetary period, and where the Commissionconsiders that there is a danger that the Community may not meet itsinternational commitments, refund payments scheduled after the end of
that period may not be made before 16 October, in which case the time
limit referred to in the first subparagraph of Article 49(8) of Regulation(EC) No 800/1999 may be temporarily extended to three months and15 days.
If the previous subparagraph is applied, the Commission shall publish
this provision before 20 September in the Official Journal of the
European Communities .2000R1520 — EN — 01.01.2004 — 007.001 — 24
(1) OJ L 379, 31.12.1987, p. 29.▼M2
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9. By way of derogation from Article 28(6) of Regulation (EC) No
800/1999, for refund certificates issued for use as from 1 June forgoods to be exported before 1 October the basic products as listed in
Annex A to this Regulation may remain under customs control with a
view to processing for three months from the date of acceptance of thepayment declaration.
By way of derogation from Article 29(5) of Regulation (EC) No 800/
1999 for refund certificates issued for use as from 1 June for goods to
be exported before 1 October the goods as listed in Annexes B and C
to this Regulation may remain under a customs-warehousing or freezone procedure for three months from the date of acceptance of thepayment declaration.
Article 17
1. Pursuant to Article 16, for goods falling within CN codes
0405 20 10, 0405 2030, 180690 60 to 1806 9090, 1901 or 2106 90 98containing a high percentage of milk products falling within CN codes0402 10 19, 0402 21 19, 0405 00 or 0406, hereinafter referred to as‘milk products’, the party concerned must also declare either:
(a) that none of the milk products have been imported from non-
member countries under special arrangements providing for areduced 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 kilo-
grams 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 milk
products 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 attesta-
tion made in pursuance of paragraph 3 may be accepted by thecompetent authority where it is satisfied that the price paid for themilk product incorporated in the exported 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 milkproduct was purchased.
5. Where milk products which have benefited from special arrange-
ments providing for a reduced tariff have been used, the refund shall be
calculated in accordance 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 amend-
ments of the combined nomenclature and shall adapt Annex B so as tomaintain equivalence with the respective Annexes of the Regulationsreferred to in Article 1(1).2000R1520 — EN — 01.01.2004 — 007.001 — 25
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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 Regula-
tion 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
theOfficial Journal of the European Communities .
This Regulation shall be binding in its entirety and directly applicable
in all Member States.2000R1520 — EN — 01.01.2004 — 007.001 — 26
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ANNEX A
CN code Description
ex 04021019 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 04022119 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 04041002
to
ex 04041016Whey in powder, granules or other solid forms, not containing added sugar or
other sweetening matter (PG1)
ex 040510 Butter, of a fat content by weight of 82 % (PG 6)
ex 04070030 Poultry eggs, in shell, fresh or preserved, other than for hatching
ex 0408 Eggs, not in shell, and egg yolks, fit for human consumption, fresh, dried,
frozen or otherwise preserved, unsweetened
10011000 Durum wheat
10019099 Common wheat and meslin, other than meslin seed
10020000 Rye
10030090 Barley, other than seed barley
10040000 Oats
10059000 Maize (corn), other than seed maize
ex 100630 Wholly milled rice
10064000 Broken rice10070090 Grain sorghum, other than hybrids, for sowing
17019910 White sugar
ex 17021900 Lactose containing, in the dry state, 98,5 % of the pure product (PG 12)
1703 Molasses resulting from the extraction or refining of sugar2000R1520 — EN — 01.01.2004 — 007.001 — 27
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, molasses or
isoglucose
(d)Milk products
(e)
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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 sweetening matter or flavoured or
containing added fruit, nuts or cocoa:
0403 10 — Yoghurt:0403 1051 to
0403 1099— — Flavoured or containing added fruit, nuts or cocoa:
— — — Flavoured XXXX
— — — other:———— Containing added fruit and/or nuts X X X
———— Containing added cocoa XXXX
0403 90 — Other:
0403 9071 to
0403 9099— — Flavoured or containing added fruit and/or nuts or cocoa:
— — — Flavoured XXXX
— — — Other:
———— Containing added fruit or nuts X X X
———— Containing added cocoa XXXX
0405 Butter and other fats and oils derived from milk; dairy spreads:
0405 20 — Dairy spreads:0405 2010 — — Of a fat content, by weight, of 39 % or more but less than
60 %X
0405 2030 — — 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:▼B2000R1520 — EN — 01.01.2004 — 007.001 — 28
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0710 4000 — Sweet corn
— — In ear form X X— — In grain form C X
0711 Vegetables provisionally preserved (for example, by sulphur dioxide
gas, in brine, in sulphur water or in other preservative solutions), but
unsuitable in that state for immediate consumption
0711 9030 — 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 fractions of 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 1010 — — Containing more than 10 % but not more than 15 % by weight
of milk fatsX
1517 90 — Other:
1517 9010 — — Containing more than 10 % but not more than 15 % by weight
of milk fatsX
1702 5000 Chemically pure fructose X
1704 Sugar confectionery (including white chocolate), not containing
cocoa:
1704 10 — Chewing gum, whether or not sugar-coated: X X
1704 90 — Other:
1704 9030 — — White chocolate X X X1704 9051 to
1704 9099— — Other X X X X
1806 Chocolate and other food preparations containing cocoa
1806 10 — Cocoa powder, containing added sugar or other sweetening matter
— — sweetened exclusively by the addition of sucrose X X X
— — Other X X X X▼B2000R1520 — EN — 01.01.2004 — 007.001 — 29
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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, of a content exceeding 2 kg:
1806 2070 — — Chocolate milk crumb X X X X
— — Other preparations of heading No 180620 XXXXX
1806 3100 and
1806 32— Other, in blocks, slabs or bars XXXXX
1806 90 — Other:
— — ex 1806 90 (11, 19, 31, 39, 50) XXXXX
— — 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 or containing less than 40 % by weight of
cocoa calculated on a totally defatted basis: food preparations of
products of heading Nos 0401 to 0404, containing no cocoa or less
than 5 % by weight of cocoa calculated on a totally defatted basis,
not elsewhere specified or included:
1901 1000 — 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 totally
defatted basisXXXXX
— — Other X X X X
1901 2000 — Mixes and doughs for the preparation of bakers' wares, pastry-
cooks, products or biscuits 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 basisXXXXX
— — Other X X X X
1901 90 — Other:
1901 9011 and
1901 9019— — Malt extract X X
— — Other:▼B2000R1520 — EN — 01.01.2004 — 007.001 — 30
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1901 9099 — — — Other:
— — — — Food preparations of goods of heading Nos 0401 to
0404, containing less than 5 % by weight of cocoa calculated on a
totally defatted basisXXXXX
———— Other X X X X
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:
— Uncooked pasta, not stuffed or otherwise prepared:
1902 1100 — — Containing eggs:
———O f durum wheat and pasta made from other cereals C X
— — — Other: X X
1902 19 — — — Other:
———O f durum wheat and pasta made from other cereals C X
— — Other: X X
1902 20 Stuffed pasta, whether or not cooked or otherwise prepared:
1902 2091 and
1902 2099— — Other: X X X X
1902 30 — Other pasta X X X X
1902 40 — Couscous:1902 4010 — — Unprepared:
———O f durum wheat C
— — — Other X
1902 4090 — — Other X X X X
1903 0000 Tapioca and substitutes therefor prepared from starch, in the form of
flakes, grains, pearls, siftings or similar formsX▼B2000R1520 — EN — 01.01.2004 — 007.001 — 31
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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 in the form of flakes or other worked grains
(except flour and meal), pre-cooked, or otherwise prepared, not else-
where 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) XXXXX
— 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 kind
suitable for pharmaceutical use, sealing wafers, rice paper and
similar products:
1905 1000 — Crispbread X X X1905 20 — Gingerbread and the like X X X X1905 30
►
M4190531
1905 32◄►M4— Sweet biscuits; waffles and wafers:
— — Sweet biscuits— — Waffles and wafers ◄XX X X
1905 40 — Rusks, toasted bread and similar toasted products X X X X
1905 90 — Other:
1905 9010 — — Matzos X
1905 9020 — — Communion wafers, empty cachets of a kind suitable for phar-
maceutical use, sealing wafers, rice paper and similar products:XX
1905 9030 — — — 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
►
M619059045 to
1905 9090 ◄— — — Other products X X X X
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or
preserved by vinegar or acetic acid:
2001 90 — Other:▼B2000R1520 — EN — 01.01.2004 — 007.001 — 32
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2001 9030 — — Sweet corn ( Zea mays var. saccharata ):
———I ne a r form X X
———I n grain form C X
2001 9040 — — Yams, sweet potatoes and similar edible parts of plants
containing 5 % or more by weight of starchXX
2004 Other vegetables prepared or preserved otherwise than by vinegar or
acetic acid, frozen, other than products of heading No 2006
2004 10 — Potatoes:
— — Other:
2004 1091 ———I nt h e form of flour, meal or flakes X X X X
2004 90 — Other vegetables and mixtures of vegetables:2004 9010 — — Sweet corn ( Zea mays var. saccharata ):
———I ne a r form X X
———I n grain form C X
2005 Other vegetables prepared or preserved otherwise than by vinegar or
acetic acid, not frozen, other than products of heading No 2006
2005 20 — Potatoes:2005 2010 — — In the form of flour, meal or flakes X X X X2005 8000 — 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 not containing added sugar or other sweetening
matter or spirit, not elsewhere specified or included:
2008 99 — — Other:
— — — Not containing added spirit:————N o t containing added sugar:
2008 9985 — ———— Maize (corn) other than sweet corn ( Zea mays var.
saccharata ):
——————I ne a r form X
——————I n grain form C▼B2000R1520 — EN — 01.01.2004 — 007.001 — 33
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2008 9991 — — — — — Yams, 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 of these products or with a basis of coffee,
tea or maté; roasted chicory and other roasted coffee substitutes, and
extracts, essences and concentrates 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 1298 — — — Other X X X
2101 20 — Extracts, essences and concentrates, of tea or maté, and prepara-
tions with a basis of these extracts, essences or concentrates, or with
a basis of tea or maté:
2101 2098 — — — Other X X X
2101 30 — Roasted chicory and other roasted coffee substitutes, and extracts,
essences and concentrates thereof:
— — Roasted chicory and other roasted coffee substitutes:
21013019 — — — Other X X
— Extracts, essences and concentrates of roasted chicory and other
roasted coffee substitutes:
21013099 — — Other X X
2102 Yeasts (active or inactive); other single-cell micro-organisms, dead
(but not including vaccines of heading No 3002); prepared baking
powders:
2102 10 — Active yeasts2102 1031 and
2102 1039— — Bakers' yeast: X X▼B2000R1520 — EN — 01.01.2004 — 007.001 — 34
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2105 Ice cream and other edible ice, whether or not containing cocoa:
— Containing cocoa XXXXX
— Other X X X X
2106 Food preparations not elsewhere specified or included:
2106 90 — Other:2106 9010 — — Cheese fondues X X X X
2106 9092 and
2106 9098— — Other: X X X X
2202 Waters, including mineral waters and aerated waters, containing
added sugar or other sweetening matter or flavoured, and other non-
alcoholic beverages, not including fruit or vegetable juices of
heading No 2009:
2202 1000 — Waters, including mineral waters and aerated waters, containing
added sugar or other sweetening matter or flavouredXX
2202 90 — Other:
2202 9010 — — Not containing products of heading Nos 0401 to 0404 or fat
obtained from products of heading Nos 0401 to 0404:
— — — Beer made from malt, of an actual alcoholic strength by
volume not exceeding 0.5 % volC
— — — Other X X
2202 9091 to
2202 9099— — Other X X X
2205 Vermouth and other wine of fresh grapes flavoured with plants or
aromatic substancesXX
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 marc X
2208 30 — Whiskies:
— — Other than Bourbon whiskey
ex 22083032 to
2208 3088— — — Whiskies, other than those listed in Regulation (EEC) No
2825/93X
2208 5011 to
2208 5019— Gin X▼B2000R1520 — EN — 01.01.2004 — 007.001 — 35
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2208 5091 to
2208 5099— Geneva X X
2208 60 — Vodka X
2208 70 — Liqueurs X X X X
2208 90 — Other:2208 9041 ———— Ouzo and other spirits X X
2208 9045 — — — — — — — Calvados, in containers holding 2 litres or less X2208 9048 — —————— Other spirits distilled from fruit, in containers
holding 2 litres or lessX
2208 9052 ——————— Korn, in containers holding 2 litres or less X X
2208 9057 ——————— Other spirits, in containers holding 2 litres or
lessXX
2208 9069 ————— Other spirituous beverages, in containers holding 2
litres or lessXX X
2208 9071 —————S p irits distilled from fruit, in containers holding more
than 2 litresX
2208 9074 ————— Other spirits, in containers holding more than 2 litres X X
2208 9078 — — — — — Other spirituous beverages, in containers holding
more than 2 litresXX X
Chapter 29 Organic chemicals:
2905 4300 — — Mannitol C C2905 44 — — D-glucitol (sorbitol) C C
3302 Mixtures of odoriferous substances and mixtures (including alcoholic
solutions) with a basis of one or more of these substances, of a kind
used as raw materials in industry; other preparations based on odor-
iferous substances, of a kind used for the manufacture of beverages:
3302 10 — Of a kind used in the food or drink industries:
3302 1029 ————— Other X X X
Chapter 35 Albuminoidal substances; modified starches; glues; enzymes:3501 Casein, caseinates and other casein derivatives; casein glues:3501 10 — Casein C
3501 90 — Other:▼B2000R1520 — EN — 01.01.2004 — 007.001 — 36
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3501 9010 — — Casein glues X
3501 9090 — — Other: C
3502 Albumins, (including concentrates of two or more whey proteins,
containing by weight more than 80 % whey proteins, calculated on
the dry matter), albuminates and other albumin derivatives:
— Egg albumin:
3502 1190 — — — Other C
3502 1990 — — — Other C
3502 2091 and
3502 2099— — Other C
ex 3505 Dextrins and other modified starches (for example, pregelatinised or
esterified starches); glues based on starches, or on dextrins or other
modified starches, excluding starches of heading No 3505 1050XX
3505 1050 — — — 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 products and preparations (for example, dressings
and mordants), of a kind used in the textile, paper, leather or like
industries, not elsewhere specified or included:
3809 10 — With a basis of amylaceous substances X X
3824 60 — Sorbitol other than that of subheading 290544 C C
(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 — 01.01.2004 — 007.001 — 37
ANNEX C
CN code DescriptionCommon
wheatDurum
wheatMaize
(corn)Wholly
milled
long-
grain riceWholly
milled
round-
grain riceBarleyWhite
sugarWhey
(PG1)Skimme-
d-milk
powder
(PG2)Eggs in
shell
1 2 34567891 0 1 1 1 2
0710 Vegetables (uncooked or cooked by steaming or boiling in water),
frozen:
0710 4000 — Sweet corn
— — In grain form 100(1)
0711 Vegetables provisionally preserved (for example, by sulphur dioxide
gas, in brine, in sulphur water or in other preservative solutions), but
unsuitable in that state for immediate consumption:
0711 9030 — Sweet corn
— — In grain form 100(1)
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:
— 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 dry matter (2):
— — — —Not exceeding 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:
— — — —Containing 80 % or more by weight of durum wheat,
with an ash content (by weight) in the dry matter (2):
————N o t 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)▼B2000R1520 — EN — 01.01.2004 — 007.001 — 38
1 2 34567891 0 1 1 1 2
————— Exceeding 1,15 % 0 0
— — — — Containing less than 80 % by weight of durum wheat,
with an ash content (by weight) in the dry matter (2):
—————N o t 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 :
————N o t 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 the dry matter:
—————N o t 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 the dry matter:
—————N o t 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:▼B2000R1520 — EN — 01.01.2004 — 007.001 — 39
1 2 34567891 0 1 1 1 2
— — Other:
1902 2091 — — — Cooked: see Annex B
1902 2099 — — — Other: see Annex B
1902 30 — Other pasta (cooked or otherwise prepared, but not stuffed): see
Annex B
1902 40 — Couscous:1902 4010 — — 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 dry matter (
2):
————N o t 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 (other than of durum wheat): see Annex B
1902 4090 — — 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 in the form of flakes or other worked grains
(except flour and meal), pre-cooked, or otherwise prepared, not else-
where specified or included:
1904 10 — Prepared foods obtained by the swelling or roasting of cereals or
cereal products:
ex 19041030 — — 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 19042095 — — Obtained from rice:
— — — Unsweetened puffed rice 165
1904 90 — Other:
ex 19049010 — — Rice:▼B2000R1520 — EN — 01.01.2004 — 007.001 — 40
1 2 34567891 0 1 1 1 2
— — — Pre-cooked rice (5) 120
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or
preserved by vinegar or acetic acid:
ex 20019030 — Sweet corn (Zea mays var. saccharata)
— — In grain form 100(1)
2004 Other vegetables prepared or preserved otherwise than by vinegar or
acetic acid, frozen, other than products of heading No 2006:
ex 20049010 — 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 8000 — 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 containing added sugar or other sweetening
matter or spirit, not elsewhere specified or included:
ex 20089985 – – – – Maize (corn), in grain form, other than sweet corn ( Zeamays
var.Saccharata ):60(1)
ex 22029010 Beer made from malt, of an actual alcoholic strength by volume not
exceeding 0,5 % vol:
— Made from barley malt or wheat malt, not containing added
unmalted cereals, rice (or products resulting 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 4300 — — Mannitol:
— — — Obtained from sucrose covered by Regulation (EC) No
2038/1999102
— — — Obtained from amylaceous products covered by Regulation
(EEC) No 1766/92242▼B2000R1520 — EN — 01.01.2004 — 007.001 — 41 ▼M4
▼B
1 2 34567891 0 1 1 1 2
2905 44 — — D-glucitol (sorbitol)
———I n aqueous solution:
2905 4411 — — — — Containing 2 % or less by weight of D-mannitol, calcu-
lated on the D-glucitol content
————— Obtained from amylaceous products 169(7)
———— Obtained from sucrose 71(7)
2905 4419 ———— Other:
————— Obtained from amylaceous products 148(7)
———— Obtained from sucrose 71(7)
— — — Other:
2905 4491 — — — — Containing 2 % or less by weight of D-mannitol, calcu-
lated on the D-glucitol content
————— Obtained from amylaceous products 242
———— Obtained from sucrose 102
2905 4499 ———— 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 9090 — — Other3502 Albumins, albuminates and other albumin derivatives:
— Egg albumin:
3502 11 — — Dried:
3502 1190 — — — Other 406
3502 19 — — Other:
3502 1990 — — — Other 55
3502 20 — Milk albumin: (Lactalbumin)
3502 2091 — — — Dried (for example, in sheets, scales, flakes, powder) 900
3502 2099 — — — Other 127
3824 Prepared binders for foundry moulds or cores; chemical products and▼B2000R1520 — EN — 01.01.2004 — 007.001 — 42
1 2 34567891 0 1 1 1 2
preparations of the chemical or allied industries (including those
consisting of mixtures of natural products), not elsewhere specified
or included: residual products of the chemical or allied industries,
not elsewhere specified or included:
3824 60 Sorbitol other than of CN code 290544:
— — In aqueous solution:
3824 6011 — — — 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 6019 — — — Other:
———— Obtained from of amylaceous products 148(7)
———— Obtained from sucrose 71(7)
— — Other:
3824 6091 — — — 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
3824 6099 — — — 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 therein, 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 to 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 11º Plato and not more than 12º Plato. For beer of less than 11º Plato, this quantity shall be reduced by 9 % p er degree Plato, the actual content being rounded down to the nearest
degree Plato. For beer of more than 12º Plato, this quantity shall be increased by 9 % per degree Plato, the actual strength being rounded up to the neares t 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 aqueou s 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 — 01.01.2004 — 007.001 — 43
ANNEX D
CN code DescriptionData 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 3 4 5
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 9030 to
1704 9099— 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
sweetening 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, of a 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
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)▼B2000R1520 — EN — 01.01.2004 — 007.001 — 44
12 3 4 5
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 % by weight of cocoa powder, not else-
where specified; food preparations of goods of CN
code Nos 0401 to 0404, not containing cocoa powder
or containing less than 10 % by weight of cocoa
powder, not elsewhere specified or included;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 190211 and
ex 190219— 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 anhy-
drous starch (or dextrin) of wheat
1902 20 — Stuffed pasta, whether or not cooked or otherwise
prepared:
1902 2091 to
1902 2099— — Other Common wheat starch (or dextrin) Common wheat 1,75 kg per 1 % by weight of anhy-
drous (or dextrin) of wheat
1902 30 — — Other pasta Common wheat starch (or dextrin) Common wheat 1,75 kg per 1 % by weight of anhy-
drous (or dextrin) of wheat
1902 4090 — — (Couscous) Other Common wheat starch (or dextrin) Common wheat 1,75 kg per 1 % by weight of anhy-
drous (or dextrin) of wheat
1903 Tapioca and substitutes thereof prepared from starch, Starch (or dextrin) Maize (corn) 1,83 kg per 1 % by weight of anhy-▼B2000R1520 — EN — 01.01.2004 — 007.001 — 45
12 3 4 5
in the form of flakes, grains, pearls, siftings or similar
forms.drous 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 pharmaceuticaluse, sealing wafers, rice paper and similar products.
1905 10 — Crispbread Starch (or dextrin) Rye 2,09 kg per 1 % by weight of anhy-
drous starch (or dextrin) of wheat
1905 30
►
M4190531
1905 32◄►M4— Sweet biscuits; waffles and wafers:
— — 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 anhy-
drous 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 anhy-
drous starch (or dextrin) of wheat
1905 90 — Other:1905 9020 — — Communion wafers, empty cachets of a kind
suitable for pharmaceutical use, sealing wafers, rice
paper and similar productsStarch (or dextrin) Maize (corn) 1,83 kg per 1 % by weight of anhy-
drous starch (or dextrin) of wheat
1905 9030 — — 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 anhy-
drous starch (or dextrin) of wheat
1905 9040 to
1905 90901. 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 anhy-
drous starch (or dextrin) of wheat
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)▼B2000R1520 — EN — 01.01.2004 — 007.001 — 46
12 3 4 5
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 9098 — — — 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 or
flavoured, and other non-alcoholic beverages, not
including 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 or
flavoured1. 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 9010 — — Not containing products of heading Nos 0401 to
0404 or fat obtained from products of heading Nos
0401 to 0404:1. 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)
2202 9091 to
2202 9099— — 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 fructose 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 calculati on 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 — 01.01.2004 — 007.001 — 47
▼B
ANNEX E
COEFFICIENTS FOR CONVERSION INTO BASIC PRODUCTS FOR THE PRODUCTS
REFERREDTOINARTICLE3(1)(b)
CN code Processed agricultural product Coefficient Basic product
11010011 Durum wheat flour with an ash content
per 100 g of:
— 0 to 900 mg 1,33 Durum wheat
— 901 to 1 900 mg 1,09 Durum wheat
11010015 and
11010090Common wheat and meslin flour with
an ash content per 100 g of:
— 0 to 900 mg 1,33 Common wheat
— 901 to 1 900 mg 1,09 Common wheat
110210 Rye flour with an ash content per 100 g
of:
— 0 to 1 400 mg 1,37 Rye
— 1 401 to 2 000 mg 1,08 Rye
11022010 Maize (corn) flour of a fat content not
exceeding 1,5 % by weight1,20 Maize (corn)
11022090 Maize (corn) flour of a fat content
exceeding 1,5 % by weight1,10 Maize (corn)
110230 Rice flour 1,00 Broken rice
11029010 Barley flour 1,20 Barley
11029030 Oat flour 1,20 Oats
11031110 Groats and meal of durum wheat 1,42 Durum wheat
11031190 Groats and meal of common wheat with
an ash content not exceeding 600 mg
per 100 g1,37 Common wheat
11031200 Groats and meal of oats 1,80 Oats
11031310 Groats and meal of maize (corn) flour
of a fat content not exceeding 1,5 %
by weight1,20 Maize (corn)
11031390 Groats and meal of maize (corn) of a
fat content exceeding 1,5 % by weight1,20 Maize (corn)
11031400 Groats and meal of rice 1,00 Broken rice
11031910 Groats and meal of rye 1,00 Rye
11031930 Groats and meal of barley 1,55 Barley
11032100 Pellets of wheat 1,02 Common wheat
11032910 Pellets of rye 1,00 Rye
11032920 Pellets of barley 1,02 Barley
11032930 Pellets of oats 1,00 Oats
11032940 Pellets of maize (corn) 1,00 Maize (corn)
11032950 Pellets of rice 1,00 Broken rice
11041190 Flaked grains of barley 1,40 Barley
11041290 Flaked grains of oats 1,80 Oats
11041910 Rolled or flaked grains of wheat 1,02 Common wheat
11041930 Rolled or flaked grains of rye 1,40 Rye11041950 Rolled or flaked grains of maize (corn) 1,44 Maize (corn)
11041991 Flaked rice 1,00 Broken rice
11042110 Hulled (shelled or husked) grains of
barley1,50 Barley
11042130 Hulled and sliced or kibbled grains of
barley (‘Grütze’ or ‘grutten’)1,50 Barley2000R1520 — EN — 01.01.2004 — 007.001 — 48
▼B
CN code Processed agricultural product Coefficient Basic product
11042150 Pearled grains of barley 1,60 Barley
11042220 Hulled (shelled or husked) grains of
oats1,60 Oats
11042230 Hulled and sliced or kibbled grains of
oats (‘Grütze’ or ‘grutten’)1,70 Oats
11042310 Hulled (shelled or husked) grains of
maize (corn), whether or not sliced or
kibbled1,30 Maize (corn)
11042911 Hulled (shelled or husked) grains of
wheat, whether or not sliced or kibbled1,02 Common wheat
11042951 Grains of wheat, not otherwise worked
than kibbled1,00 Common wheat
11042955 Grains of rye, not otherwise worked
than kibbled1,00 Rye
11043010 Germ of wheat, whole, rolled, flaked or
ground0,25 Common wheat
11043090 Germ of other cereals, whole, rolled,
flaked or ground0,25 Maize (corn)
11071011 Malt, not roasted, of wheat, in the form
of flour1,78 Common wheat
11071019 Malt, not roasted, of wheat, in another
form1,27 Common wheat
11071091 Malt, not roasted, of other cereals, in
the form of flour1,78 Barley
11071099 Malt, not roasted, of other cereals, in
another form1,27 Barley
11072000 Roasted malt 1,49 Barley
11081100 Wheat starch 2,00 Common wheat
11081200 Maize (corn) starch 1,60 Maize (corn)11081300 Potato starch 1,60 Maize (corn)11081910 Rice starch 1,52 Broken rice
ex 11081990 Barley or oat starch 1,60 Maize (corn)
17023051 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 by weight of glucose, in
the form of white crystalline powder,
whether of not agglomerated2,09 Maize (corn)
17023059 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 by weight of glucose,
other1,60 Maize (corn)
17023091 Glucose and glucose syrup(1), not
containing fructose or containing in the
dry state less than 20 % by weight of
fructose, other, in the form of white
crystalline powder, whether or not
agglomerated2,09 Maize (corn)
17023099 Glucose and glucose syrup(1), not
containing fructose or containing in the
dry state less than 20 % by weight of
fructose, other1,60 Maize (corn)
17024090 Glucose and glucose syrup(1),
containing in the dry state at least 20 %but less than 50 % by weight of fruc-
tose1,60 Maize (corn)2000R1520 — EN — 01.01.2004 — 007.001 — 49
▼B
CN code Processed agricultural product Coefficient Basic product
ex 17029050 Maltodextrine, in the form of white
crystalline powder, whether or not
agglomerated2,09 Maize (corn)
ex 17029050 Maltodextrine and maltodextrine syrup,
other1,60 Maize (corn)
17029075 Caramel, in the form of powder,
whether or not agglomerated2,19 Maize (corn)
17029079 Caramel, other 1,52 Maize (corn)
21069055 Flavoured or coloured glucose syrup
and maltodextrine syrup1,60 Maize (corn)
(1) Excluding isoglucose.2000R1520 — EN — 01.01.2004 — 007.001 — 50
▼B
ANNEX F
I.Applicationforrefundcertificate
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, the
application may be made electronically in accordance with the condi-
tions laid down by the Member State.
2. The ‘Export licence or advance fixing certificate’ shall be stamped
‘Refund certificate non-Annex I’. This information may be compu-
terised.
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 only in the Member State which issued it or whether they
require a refund certificate which is valid throughout the Community.
Applicants must enter in box 20 the words ‘Article 8-1’, or other words
to the satisfaction of the competent authority, if the application refers to
a certificate provided for under Article 8(1) or the words ‘Article 8-8’, or
other words to the satisfaction of the competent authority, if it refers to a
certificate provided for under Article 8(8) to (10).
Applicants must enter the place and date of application and sign the
application.
II.Applicationforadvancefixing—requestforextractsofrefundcertifi-
cates
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 certi-
ficate for which advance fixing is requested and the number of the
certificate;
— in box 4, the name of the holder of the certificate;
— in box 8, ‘yes’ must be ticked.
3. Application for an extract from a refund certificate
Any holder of a refund certificate may request an extract from the certi-
ficate for an amount not exceeding the amount not yet recorded on the
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 recorded on the
original certificate and an extract shall be issued, based on an application
drawn upon the form set out in Annex I to Regulation (EC) No 1291/
2000 and containing the following information:
— in boxes 1 and 2, the name of the agency 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 euro.2000R1520 — EN — 01.01.2004 — 007.001 — 51
▼M2
▼M3
▼B
▼M2
▼B
III.Issue of refund certificates with advance fixing for use throughout the
Communityandofextractsfromcertificates
Copies 1 and 2 must be issued based on the models in Annex I to Regula-
tion (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.
(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 accordance with 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)►M4Box 22 must contain the words: ‘for use from …’, 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
theCommunity
These refund certificates shall be completed in the same way as the certifi-
cates referred to in Section III.
Box 21 shall be deleted.
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], fixed in advance on
[date]’ shall be entered and completed in box 22 of the certificate.
V.Registeredcertificates validinasingleMember 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 State shall inform the applicant that his request has been registered
and provide him with the information set out on copy 1.
Copy 2 (copy for the issuing body) shall not be issued. Instead, the compe-
tent authority shall record all the information from the refund certificates
referred to in Sections III and IV and the amounts claimed under the certi-
ficate.
VI.Useofcertificates
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 refund applica-
tion 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 registration
of the certificate(s) within the meaning of section V.2000R1520 — EN — 01.01.2004 — 007.001 — 52
▼M2
▼B
▼B
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 specific application
by the body responsible for payment referred to in paragraph 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 indi-
cated 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 the specific
application.
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 the quantity.
The preceding subparagraph shall mutatismutandis 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 at
the 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 this
case, the applicant need only top up the security accordingly.2000R1520 — EN — 01.01.2004 — 007.001 — 53
▼B
ANNEX G
TABLEOFEQUIVALENCE
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 4
Article 5 Article 5
Article 6 Article 6
Article 6 A Article 7
Article 6 B Article 8Article 6 C Article 9
Article 6 D Article 10
Article 6 E Article 11
Article 6 F Article 12
Article 6 G Article 13
Article 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 17
Article 8 Article 18
Article 8(a) Article 19
— Article 20— Article 21
Annex A Annex A
Annex B Annex B
Annex C Annex C
Annex D Annex D
Annex E Annex E
Annex F Annex F2000R1520 — EN — 01.01.2004 — 007.001 — 54