1999R0800 — EN — 01.01.2003 — 006.002 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSIONREGULATION(EC)No800/1999
of15April1999
layingdowncommondetailedrulesfortheapplicationofthesystemofexportrefundsonagricul-
turalproducts
(OJ L 102, 17.4.1999, p. 11)
Amended by:
Official Journal
No page date
►M1Commission Regulation (EC) No 1557/2000 of 17 July 2000 L 179 6 18.7.2000
►M2Commission Regulation (EC) No 90/2001 of 17 January 2001 L 14 22 18.1.2001
►M3Commission Regulation (EC) No 2299/2001 of 26 November 2001 L 308 19 27.11.2001
►M4Commission Regulation (EC) No 1253/2002 of 11 July 2002 L 183 12 12.7.2002
Corrected by:
►C1Corrigendum, OJ L 106, 23.4.1999, p. 28 (800/1999)
►C2Corrigendum, OJ L 180, 15.7.1999, p. 53 (800/1999)
►C3Corrigendum, OJ L 272, 10.10.2002, p. 35 (1557/2000)
►C4Corrigendum, OJ L 59, 4.3.2003, p. 34 (1253/2002)
▼B
COMMISSIONREGULATION(EC)No800/1999
of15April1999
laying down common detailed rules for the application of the
systemofexportrefundsonagricultural products
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 1766/92 of 30 June
1992 on the common organisation of the market of cereals (1), as last
amended by Commission Regulation (EC) No 923/96 (2), and in parti-
cular Articles 13 and 21 thereof, and to the corresponding provisions ofthe other regulations on the common organisation of the markets in
agricultural products,
Having regard to Council Regulation (EC) No 2799/98 of 15 December
1998 establishing agrimonetary arrangements for the euro (
3), and in
particular Articles 3 and 9 thereof,
(1)Whereas Commission Regulation (EEC) No 3665/87 of 27November 1987 laying down common detailed rules for theapplication of the system of exports refunds on agricultural
products (
4), as last amended by Regulation (EC) No 604/98 (5),
has been repeatedly and substantially amended; whereas, on theoccasion of fresh amendments, it should be recast for the sake ofclarity;
(2)Whereas the general rules laid down by the Council provide for
the refund to be paid upon proof being furnished that the
products have been exported from the Community; whereas enti-tlement to the refund is acquired as soon as the products haveleft the Community market, when a single refund rate appliesfor all third countries; whereas, where the rate of refund is
differentiated according to the destination of the products, enti-
tlement to the refund is conditional on importation into a thirdcountry;
(3)Whereas the implementation of the Uruguay Round Agreementon Agriculture makes the grant of a refund subject, as a general
rule, to the requirement of an export licence comprising the
advance fixing of the refund; whereas, however, deliveries inthe Community for international organisations and for the armedforces, deliveries for victualling and exports of small quantitiesare special cases and of minor economic importance; whereas,for those reasons, provision has been made for a special system
without an export licence, in the interests of simplifying such
export operations and avoiding an excessive administrativeburden on economic operators and the competent authorities;
(4)Whereas, within the meaning of this Regulation, the day ofexport is that during which the customs authorities accept the
act by which the declarant shows his willingness to carry out
the export of the products for which he seeks the benefit of anexport refund; whereas such act is intended to draw the attention,and in particular the attention of the customs authorities, to thefact that the operation under consideration is being carried out
with the aid of Community funds, in order that those customs
authorities shall carry out suitable checks; whereas at the timeof acceptance, products are placed under customs supervisionuntil their actual export; whereas the date serves as a referencefor establishing the quantity, nature and characteristics of theproduct exported;1999R0800 — EN — 01.01.2003 — 006.002 — 2
(1) OJ L 181, 1.7.1992, p. 21.
(2) OJ L 126, 24.5.1996, p. 37.
(3) OJ L 349, 24.12.1998, p. 1.
(4) OJ L 351, 14.12.1987, p. 1.
(5) OJ L 80, 18.3.1998, p. 19.
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(5)Whereas, in the case of consignments in bulk or in non-standard
units, it is recognised that the exact net mass of the products can
be known only after loading onto the means of transport;whereas, in order to deal with that situation, provision shouldbe made for stating a provisional mass on the export declaration;
(6)Whereas, for the sake of the proper application of Council Regu-lation (EEC) No 386/90 of 12 February 1990 on the monitoring
carried out at the time of the export of agricultural products
receiving refunds or other amounts (
1), as last amended by Regu-
lation (EC) No 163/94 (2), provision should be made so that
verification of whether the export declaration matches the agri-cultural products is carried out at the time of loading of the
container, lorry, vessel or other similar container;
(7)Whereas, where exports involve frequent consignments of small
quantities, provision should be made for a simplified procedureas regards the relevant day to be used for the determination ofthe rate of refunds;
(8)Whereas, in order that the concept of ‘exportation from the
Community’ may be interpreted consistently, it should be speci-
fied that a product is to be regarded as having been exportedwhen it leaves the customs territory of the Community;
(9)Whereas it may be necessary for the exporter or transporter totake steps in order to prevent deterioration in the productsintended for export during the 60-day period following accep-
tance of the export declaration and before departure from the
customs territory of the Community or before arrival at destina-tion; whereas freezing is such a step, making it possible to leavethe products intact; whereas, in order to comply with thisrequirement, it should be permissible for freezing to be carried
out during the said period;
(10)Whereas the competent authorities should ensure that products
leaving the Community or in transit to a particular destinationare in fact those which have undergone the customs export form-alities; whereas, to this end, when a product crosses the territoryof other Member States before leaving the customs territory of
the Community or reaching a particular destination, use should
be made of the T5 control copy referred to in Articles 471 to495 of Commission Regulation (EEC) No 2454/93 of 2 July1993 laying down provisions for the implementation of CouncilRegulation (EEC) No 2913/92 establishing the Community
Customs Code (
3), as last amended by Regulation (EC) No 502/
1999(4); whereas, however, it seems desirable, in order to
simplify administrative procedure, to provide more flexiblearrangements than the use of the T5 control copy, in the caseof transactions under the simplified Community transit proce-dures for carriage by rail or large containers under Articles 412
to 442 of Regulation (EEC) No 2454/93, which provides that
when a transport operation begins within the Community and isto end outside it, no formalities need to be carried out at thecustoms office of the frontier station;
(11)Whereas in some instance a refund may be claimed in respect of
products which have been exported and which have left the
customs territory of the Community, but which are returned forthe purposes of transhipment or a transit operation beforereaching a final destination outside that territory; whereas suchreturns may conceivably also occur for reasons other than trans-port requirements, and more particularly for the purpose of
speculation; whereas in such cases compliance with the 60-day
time-limit for leaving the customs territory of the Community isundermined; whereas, in order to avoid such situations, there is a1999R0800 — EN — 01.01.2003 — 006.002 — 3
(1) OJ L 42, 16.2.1990, p. 6.
(2) OJ L 24, 29.1.1994, p. 2.
(3) OJ L 253, 11.10.1993, p. 1.
(4) OJ L 65, 12.3.1999, p. 1.
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need to define clearly the conditions under which such returns
may take place;
(12)Whereas the arrangements provided for in this Regulation may
be accorded only to products which are in free circulation and
which are, if appropriate, of Community origin; whereas in thecase of certain compound products the refund is fixed not onthe basis of the product itself but by reference to the basicproducts of which they are composed; whereas in cases where
the refund is thus fixed on the basis of one or more components,
it is sufficient for the grant of the refund or the relevant partthereof that the component or components in question them-selves should meet the requirements, or no longer do so solelybecause they have been incorporated in other products; whereas,in order to take into account the particular status of certain
components, a list should be drawn up of products for which
the refunds are fixed on the basis of one component;
(13)Whereas Articles 23 to 26 of Council Regulation (EC) No 2913/92 of 12 October 1992 establishing the Community CustomsCode (
1), as last amended by Regulation (EC) No 82/97 of the
European Parliament and of the Council (2), define the non-
preferential origin of goods; whereas for the grant of export
refunds; only products wholly obtained or substantiallyprocessed in the Community are deemed to be of Communityorigin; whereas it is appropriate to clarify, in order to reachuniform application throughout the Member States, that certain
mixtures of products do not qualify for refund;
(14)Whereas the rate of refund is determined by the tariff classifica-
tion of a product; whereas the classification may, for certainmixtures, goods put up in sets and composite goods, result inthe grant of a higher refund than is economically justified;whereas it is therefore necessary to adopt special provisions for
determining the refund applicable to mixtures, goods put up in
sets and composite goods;
(15)Whereas, where the rate of the refund varies according to thedestination of the product, provision should be made for verifica-tion that the product has been imported into the third country orcountries for which the refund was fixed; whereas such a
measure can be relaxed without difficulty in respect of exports
where the refund involved is small and the transaction is suchas to offer adequate assurances that the products concernedarrive at their destination, whereas the purpose of the provisionis to simplify the administrative work involved in the submission
of evidence;
(16)Whereas, where a single rate of refund applies to all destinations
on the day on which the refund is fixed in advance, there is incertain cases a compulsory destination clause; whereas this situa-tion should be treated as a variation of the refund where the rateof the refund applicable on the day on which export takes place
is lower than the rate, of the refund applicable on the day of
advance fixing, adjusted where appropriate to the day on whichexport takes place;
(17)Whereas, where the rate of refund is differentiated according tothe destination of the exported products, proof should be furn-ished that the product concerned has been imported into a third
country; whereas completion of customs import formalities
consists notably in the payment of import duties applicable inorder that the product may be marketed in the third countryconcerned; whereas considering the diversity of situationsprevailing in the importing third countries, it is advisable to
accept the production of customs import documents which give
assurances that the products exported have arrived at their desti-nation, whilst hindering trade as little as possible;1999R0800 — EN — 01.01.2003 — 006.002 — 4
(1) OJ L 302, 19.10.1992, p. 1.
(2) OJ L 17, 21.1.1997, p. 1.
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(18)Whereas, in order to assist the Community exporters in obtaining
proof of arrival at destination, it should be provided that interna-
tional control and supervisory agencies approved by MemberStates are to deliver arrival certificates for exported agriculturalproducts of the Community benefiting from a differentiatedrefund; whereas the approval of these agencies is the responsi-bility of the Member States which give their approval on a
case-by-case basis, in accordance withcertain existing guide-
lines; whereas it is appropriate to clarify the situation and tointegrate the principal guidelines in this Regulation;
(19)Whereas, in order to put exports of products enjoying a variablerefund, according to destination, on an equal footing withoth erexports, provision should be made for part of the refund, calcu-lated on the basis of the lowest rate of refund applicable on the
day on which export takes place, to be paid as soon as the
exporter has furnished proof that the product has left the customsterritory of the Community;
(20)Whereas in the case of differentiated refunds, if there has been achange of destination, the refund applicable to the actual destina-tion is payable, subject to a ceiling of the level of the amount
applicable to the destination fixed in advance; whereas to
prevent abuse whereby destinations with the highest rates ofrefund are selected systematically, a system of penalties shouldbe introduced for changing the destination where the actual rateof refund is less than the rate for the destination fixed inadvance; whereas this new provision has consequences for the
calculation of the part of the refund payable once the exporter
furnishes proof that the product has left the customs territory ofthe Community;
(21)Whereas Articles 23 to 26 of Regulation (EEC) No 2913/92define the non-preferential origin of goods; whereas it is appro-priate in certain cases to apply the criterion covering substantial
processing or working laid down in Article 24 to assess whether
products have actually reached their destination;
(22)Whereas certain export transactions can lead to deflection oftrade; whereas, in order to prevent such deflections, payment ofthe refund should be subject to the condition that the product hasnot only left the customs territory of the Community but has alsobeen imported into a third country or has undergone substantial
processing or working; whereas, moreover, payment of the
refund may, in some cases, be subject to the product's havingactually been placed on the market in the importing third countryor to its having undergone substantial processing or working;
(23)Whereas if a product has been destroyed or damaged beforebeing placed on the market in a third country or undergoingsubstantial processing the refund is considered not to be due;
whereas in such cases the exporter should have the opportunity
of submitting evidence showing that the export operation wascarried out in sucheconomic conditions as would h ave allowedthe transaction to be carried out in the normal course of events;
(24)Whereas Community financing of export operations is unjusti-fied where the operation is not a normal commercial
transaction, since it has no real economic purpose and is effected
solely to obtain a payment from the Community;
(25)Whereas steps should be taken to prevent Community fundsfrom being allocated for transactions which do not correspondto any objective of the system of export refunds; whereas thisrisk exists for products attracting export refunds which aresubsequently reimported into the Community without having
undergone substantial processing or working in a third country
and on which reduced or zero duty is paid on reimport ratherthan the normal rate, pursuant to a preferential agreement or aCouncil decision; whereas it is appropriate, in order to limitconstraints on exporters, to apply suchmeasures to th e mostsensitive products;1999R0800 — EN — 01.01.2003 — 006.002 — 5
▼B
(26)Whereas it is appropriate, in order to limit the exporters' uncer-
tainty, to remove the requirement as to repayment of refunds,
whenever the product is reimported into the Community morethan two years after exportation;
(27)Whereas, on the one hand, the Member States should be
permitted to refuse to grant refunds, or should be able to recover
them; in flagrant cases where they note that the transaction is notin line with the aim of the system of export refunds and, on theother hand, no excessive burden should be placed on the nationalauthorities through an ►
C2obligation to verify systematically
all imports; ◄
(28)Whereas products should be of a quality such that they can be
marketed on normal terms in the Community; whereas it isappropriate, however, to take account of the specific obligations
arising from the standards in force in the third countries of desti-
nation;
(29)Whereas certain products can lose the entitlement to the refundwhen they cease to be of sound and fair marketable quality;
(30)Whereas no export levy applies where an export refund has beenfixed in advance or determined by tender, since exportation mustbe effected under the conditions thus fixed in advance or deter-mined by tender; whereas, by the same token, it should be
provided that where an export is subject to an export levy fixed
in advance or determined by tender, exportation is to be effectedunder the conditions laid down and therefore cannot qualify foran export refund;
(31)Whereas, to enable exporters to finance their transactions moreeasily, Member States should be authorised to advance all orpart of the amount of the refund as soon as the export declara-tion or payment declaration is accepted, subject to the provisionof security to guarantee repayment of the amount advanced if it
should later be found that the refund ought not to have been
paid;
(32)Whereas reimbursement of the amount paid in advance of exportmust be made if there proves to be no right to the export refund
or if there was a right to a smaller refund; whereas the reimbur-
sement must include an additional amount to avoid abuses;whereas in case of force majeure the additional amount is not
reimbursed;
(33)Whereas Council Regulation (EEC) No 565/80 (1), as amended
by Regulation (EEC) No 2026/83 (2), lays down general rules
for paying, in advance of export, an amount equal to the exportrefund;
(34)Whereas Article 4(5) and (6) of Regulation (EEC) No 565/80provides that the day on which basic products are brought undercustoms control is to be used to determine the rate of refundapplicable or, the adjustments to be made to that rate;
(35)Whereas the operative date should accordingly be the day onwhich the customs authorities accept the declaration from theperson concerned, in which he declares his intention to placethe products or goods concerned under the arrangementsprovided for in Articles 4 and 5 of Regulation (EEC) No 565/
80, and to export them, with a refund, after processing or
storage; whereas that declaration must include the necessaryparticulars for the calculation of refunds;
(36)Whereas the purpose of paying the refund before processing
takes place is to put Community products on an equal footing
withproducts imported from non-member countries for proces-sing and re-exporting;1999R0800 — EN — 01.01.2003 — 006.002 — 6
(1) OJ L 62, 7.3.1980, p. 5.
(2) OJ L 199, 22.7.1983, p. 12.
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(37)Whereas the production methods for processed products and
their control procedures require a degree of flexibility; whereas
Article 115 of Regulation (EEC) No 2913/92 provides for asystem of equivalence under the inward processing arrange-ments;
(38)Whereas to permit more efficient use of existing storage capa-city, it is appropriate to provide for a system by whichequivalence can be authorised for products stored in bulk and
which are to be exported after processing;
(39)Whereas products which are not eligible for refunds may not be
equivalent products;
(40)Whereas it is clear from Commission Regulation (EEC) No3002/92 of 16 October 1992 laying down common detailed rulesfor verifying the use and/or destination of products from inter-vention (
1), as last amended by Regulation (EEC) No 770/96 (2),
that intervention products must reach the prescribed destination;
whereas, as a result, such products may not be replaced by
equivalent products;
(41)Whereas a time limit should be set for the export of the productsconcerned; whereas that time limit must be set taking intoconsideration the system of export licences and advance fixingcertificates;
(42)Whereas, in cases where export is preceded by storage, itappears appropriate to restrict this Regulation to those forms of
handling intended to ensure preservation of the goods in ques-
tion; whereas, in order to clarify the situation, it should be laiddown that such forms of handling do not in any way affect therefund to be applied;
(43)Whereas Article 5 of Regulation (EEC) No 565/80 lays downthat an amount equal to the export refund is to be paid as soon
as the products or goods have been brought under the customs
warehousing or free zone procedure; whereas once the paymentdeclaration has been accepted, it should be possible to transportsuch products or goods to a Member State other than that inwhich payment is made, for storage and subsequent export;whereas provision should be made for a T5 control copy to
accompany the products or goods in order to furnish proof of
departure from the Community; whereas, in order to preventrisks of duplicated payment, the export declaration should beendorsed withcertain entries informing th e paying agency ofthe Member State where the export declaration is accepted that
the procedure for payment of the refund has already been
commenced;
(44)Whereas no refund is granted if the time limit for export or forsubmitting the proof required for obtaining payment of therefund is not complied with; whereas measures should beadopted similar to those contained in Commission Regulation(EEC) No 2220/85 of 22 July 1985 laying down common
detailed rules for the application of the system of securities for
agricultural products (
3), as last amended by Regulation (EEC)
No 3403/93 (4);
(45)Whereas in the Member States products imported from non-member countries for certain uses are exempt from duties;whereas, in so far as those outlets are substantial, Communityproducts should be placed on an equal footing with such
products from non-member countries; whereas this situation
arises particularly in the case of products used in supplying shipsand aircraft;1999R0800 — EN — 01.01.2003 — 006.002 — 7
(1) OJ L 301, 17.10.1992, p. 17.
(2) OJ L 104, 27.4.1996, p. 13.
(3) OJ L 205, 3.8.1985, p. 5.
(4) OJ L 310, 14.12.1993, p. 4.
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(46)Whereas in the case of ship and aircraft supplies and deliveries
to the armed forces it is possible to lay down special rules for
determining the amount of the refund;
(47)Whereas products taken on board ship as supplies are used forconsumption on board; whereas, these products, consumed asthey are or used in the preparation of food on board, qualify forthe refund applicable to unprocessed products; whereas, in view
of the limited space available on aircraft, food has to be prepared
before it is taken on board; whereas, with a view to harmonisa-tion, rules should be adopted so as to enable the same refund tobe given on agricultural products consumed on board aircraft asare given to those consumed after preparation on board ship;
(48)Whereas the business of delivering ship and aircraft supplies is avery specialised trade, warranting special arrangements for theadvance of refunds; whereas products and goods delivered tovictualling warehouses must subsequently be delivered forvictualling; whereas deliveries to such warehouses cannot be
treated as final export for the purposes of entitlement to refund;
(49)Whereas, if use is made of these facilities and it is later found
that the refund should not have been paid, the exporters will ineffect have had the unjustified benefit of an interest-free loan;whereas measures should therefore be taken to preclude thisunwarranted benefit;
(50)Whereas in order to maintain the competitiveness of Communitygoods supplied to platforms in certain areas close to MemberStates, refunds should be made available at the rate applicableto victualling within the Community; whereas the payment of arefund rate above the lowest in respect of deliveries to a parti-
cular destination cannot in any event be justified unless there is
no doubt that the goods have reached that destination; whereasthe delivery of supplies to platforms in isolated sea areas isnecessarily a specialised operation suchth at it would appearpossible to exercise sufficient control over deliveries; whereas
subject to adequate control measures being specified it would
appear reasonable to apply to deliveries the rate of refund forvictualling within the Community; whereas it is possible toprovide for a simplified procedure for deliveries of lesser impor-tance: whereas, since the extent of territorial waters variesaccording to the Member States between 3 and 12 miles, it
would also be reasonable to regard as exports deliveries to all
such platforms beyond the three-mile limit;
(51)Whereas, when a naval vessel belonging to a Member State isvictualled on the high seas by a naval supply vessel operatingfrom a Community port, it is possible to obtain certification of
that delivery from a competent authority; whereas it would be
reasonable to apply to suchdeliveries th e same rate of refundas applies to victualling in a Community port;
(52)Whereas it is desirable that agricultural products used insupplying ships and aircraft should qualify for an identical
refund whether they are taken on board a ship or an aircraft
within the Community or outside it;
(53)Whereas deliveries of such supplies in third countries may bedirect or indirect; whereas methods of supervision appropriateto eachtype of delivery sh ould be introduced;
(54)Whereas under the provisions of Article 161(3) of Regulation(EEC) No 2913/92 the island of Heligoland does not qualify asa destination for which refunds are payable; whereas theconsumption of agricultural products from the Community inthe island of Heligoland should be encouraged; whereas thenecessary provisions should be adopted for that purpose;1999R0800 — EN — 01.01.2003 — 006.002 — 8
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(55)Whereas since the entry into force of the Interim Agreement on
trade and customs union between the Community and San
Marino (1) the territory of that State no longer forms part of the
customs territory of the Community; whereas it follows fromArticles 1, 5 and 7 of that Agreement that prices for agriculturalproducts are at the same level within the customs union and thatthere is, therefore, no economic justification for granting export
refunds on Community agricultural products consigned to San
Marino;
(56)Whereas, if an application for repayment or remission of dutiesis subsequently refused, the products concerned may be eligible
for an export refund or will be subject, as the case may be, to an
export levy or export charge; whereas consequently, it is neces-sary to lay down special provisions;
(57)Whereas, generally, armed forces stationed in a non-member
country which do not come under the command of that country,
international organisations and diplomatic bodies established in athird country obtain their supplies free of import duty; whereas itappears possible to take specific measures — in respect of armedforces which are under the command either of a Member State
or an international organisation of which at least one of the
Member States is a member, in respect of international organisa-tions of which at least one Member State is a member and inrespect of diplomatic bodies — which provide that the proof ofimport shall be furnished by a special document;
(58)Whereas a provision should be introduced whereby the refund isto be paid by the Member State on whose territory the exportdeclaration was accepted;
(59)Whereas it may happen that by reason of circumstances beyondthe control of the exporter the T5 control copy cannot beproduced even though the product has left the customs territoryof the Community or has reached a particular destination;whereas such a situation may impede trade; whereas in such
circumstances other documents should be recognised as equiva-
lent;
(60)Whereas in the interests of sound administrative practice, appli-cations for payment of the refund, accompanied by all relevant
documents, should be required within a reasonable period, save
in cases offorce majeure and in particular when it has not been
possible to comply withth e time limit because of administrativedelays beyond the control of the exporter;
(61)Whereas the period in which the payment of the export refundsis carried out varies from one Member State to the other;whereas it is advisable, in order to avoid distortions to competi-tion, to introduce a maximum uniform period for the payment ofthese refunds by the paying agencies;
(62)Whereas exports of very small quantities of products are of noeconomic significance and are liable to overburden the compe-tent authorities unnecessarily; whereas the competent servicesof the Member States should be given the option of refusing to
pay refunds in respect of suchexports;
(63)Whereas the Community rules provide for the granting of export
refunds on the sole basis of objective criteria, in particular as tothe quantity, nature and characteristics of the product exported,
and its geographical destination; whereas, in the light of experi-
ence, measures to combat irregularities and notably fraudharmful to the Community budget should be intensified;whereas, to that end, provision should be made for the recoveryof amounts over-paid and sanctions to encourage exporters tocomply withCommunity rules;1999R0800 — EN — 01.01.2003 — 006.002 — 9
(1) OJ L 359, 9.12.1992, p. 13.
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(64)Whereas, to ensure the correct functioning of the system of
export refunds, sanctions should be applied regardless of any
subjectivity of the fault; whereas it is nevertheless appropriateto waive sanctions in certain cases, and notably where there isan obvious error recognised by the competent authority, and toprovide harsher sanctions in cases of intent; whereas thosemeasures are necessary, and should be proportionate, sufficiently
dissuasive, and uniformly applied throughout the Member States;
(65)Whereas, in order to ensure equal treatment for exporters in
Member States, explicit provision should be made, as far asexport refunds are concerned, for any amount over-paid to bereimbursed with interest by the beneficiary, and the procedurefor payment should be laid down; whereas, in order better to
protect the Community's financial interest, provision should be
made, where the right to a refund is transferred, for that obliga-tion to be extended to the transferee; whereas sums and interestrecovered, and sanctions collected, should be credited to theEuropean Agricultural Guidance and Guarantee Fund (EAGGF)in accordance withth e principles laid down in Article 8(2) of
Council Regulation (EEC) No 729/70 of 21 April 1970 on the
financing of the common agricultural policy (
1), as last amended
by Regulation (EC) No 1287/95 (2);
(66)Whereas, in order to ensure uniform application throughout theCoummunity of the principle of legitimate expectation whereamounts over-paid are recovered, the conditions under which
that principle may be invoked should be laid down without
prejudice to the treatment of irregular expenditure as providedfor, in particular, in Articles 5 and 8 of Regulation (EEC) No729/70;
(67)Whereas the exporter should be responsible in particular for theacts of any third party which could make it possible to obtainimproperly the documents needed for payment of the refund;
(68)Whereas the relevant management committees have not deliv-ered opinions within the time limits set down by their chairmen,
HAS ADOPTED THIS REGULATION:
TITLE I
SCOPEANDDEFINITIONS
Article 1
Without prejudice to derogations provided for in Community regula-
tions specific to certain products, this Regulation lays down common
detailed rules for the application of the system of export refunds, here-inafter referred to as ‘refunds’, provided for in:
— Article 3 of Council Regulation No 136/66/EEC (
3) (oils and fats),
— Article 17 of Council Regulation (EEC) No 804/68 (4) (milk and
milk products),
— Article 13 of Council Regulation (EEC) No 805/68 (5) (beef and
veal),
— Article 13 of Council Regulation (EEC) No 2759/75 (6) (pigmeat),
— Article 8 of Council Regulation (EEC) No 2771/75 (7) (eggs),
— Article 8 of Council Regulation (EEC) No 2777/75 (8) (poultry-
meat),1999R0800 — EN — 01.01.2003 — 006.002 — 10
(1) OJ L 94, 28.4.1970, p. 13.
(2) OJ L 125, 8.6.1995, p. 1.
(3) OJ L172, 30. 09. 1996, p. 3025/66
(4) OJ L 148, 28.6.1968, p. 13.
(5) OJ L 148, 28.6.1968, p. 24.
(6) OJ L 282, 1.11.1975, p. 1.
(7) OJ L 282, 1.11.1975, p. 49.
(8) OJ L 282, 1.11.1975, p. 77.
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— Article 17 of Council Regulation (EEC) No 1785/81(1) (sugar,
isoglucose and inulin syrup),
— Articles 55 and 56 of Council Regulation (EEC) No 822/87 (2)
(wine),
— Article 13 of Regulation (EEC) No 1766/92 (cereals),
— Article 13 of Council Regulation (EEC) No 3072/95 (3) (rice),
— Article 35 of Council Regulation (EC) No 2200/96(4) (fruit and
vegetables),
— Articles 16, 17 and 18 of Council Regulation (EC) No 2201/96 (5),
(products processed from fruit and vegetables).
Article 2
1. For the purposes of this Regulation:
(a) — ‘products’ means the products listed in Article 1, and goods,
— ‘basic products’ means products intended for export after
processing into processed products or into goods; goods
intended for export after processing shall also be regarded asbasic products,
— ‘processed products’ means products obtained from the proces-
sing of basic products and on which refunds are payable,
— ‘goods’ means the goods listed in Annex B to Commission
Regulation (EC) No 1222/94 (
6);
(b) ‘import duties’ means customs duties, charges having equivalent
effect and other import charges provided for under the commonagricultural policy or under specific trade arrangements applicable
to certain goods resulting from the processing of agricultural
products;
(c) ‘Member State of export’ means the Member State in which the
export declaration is accepted;
(d) ‘advance fixing of the refund’ means the fixing of the refund on
the day of submission of the application for an export licence oradvance-fixing certificate, the rate being adjusted by any increaseor corrective amount applicable to the refund;
(e) ‘differentiated refund’ means:
— more than one rate of refund is fixed on the same product
depending on the third country of destination, or
— one or more rates of refund are fixed on the same product
according to the third country of destination, no rate beingfixed for one or more third countries;
(f) ‘differentiated part of the refund’ means the part of the refund
obtained by deducting from the total amount of the refund applic-able the refund paid or to be paid on the basis of proof of exit
from the customs territory of the Community, calculated in accor-
dance withArticle 18;
(g) ‘export’ means the completing of customs export formalities
followed by the exit of the products from the customs territory ofthe Community;
(h) ‘T5 control copy’ means the document referred to in Articles 471
to 495 of Regulation (EEC) No 2454/93;
(i) ‘exporter’ means the natural or legal person who is entitled to the
refund. Where an export licence with advance fixing of the refund
must or may be used, the holder or, where appropriate, the trans-
feree of the licence shall be entitled to the refund. The exporter forcustoms purposes may be different from the exporter within the1999R0800 — EN — 01.01.2003 — 006.002 — 11
(1) OJ L 177, 1.7.1987, p. 1.
(2) OJ L 84, 27.3.1987, p. 1.
(3) OJ L 329, 30.12.1995, p. 18.
(4) OJ L 297, 21.11.1996, p. 1.
(5) OJ L 297, 21.11.1996, p. 29.
(6) OJ L 136, 31.5.1994, p. 5.
▼B
meaning of this Regulation, given the relationship between
economic operators under private law, except where otherwisestated in special provisions adopted under certain common market
organisations;
(j) ‘advance on refund’ means an amount equal at most to the refund
paid from the time of acceptation of the export declaration;
(k) ‘prefinancing of the refund’ means advances on refunds where
goods are processed or stored prior to export, pursuant to Regula-tion (EEC) No 565/80;
(l) ‘rate of refund determined by invitation to tender’ means the
refund quoted by the exporter and accepted by tender;
(m) ‘customs territory of the Community’ means the territories referred
to in Article 3 of Regulation (EEC) No 2913/92;
(n) ‘refund nomenclature’ means the agricultural product nomencla-
ture for export refunds in accordance withCommissionRegulation (EEC) No 3846/87(
1);
(o) ‘export licence’ means the document referred to in Article 1 of
Commission Regulation (EEC) No 3719/88 (2).
2. For the purposes of this Regulation, refunds determined by invita-
tion to tender shall rank as refunds fixed in advance.
3. Where an export declaration covers several different refund
nomenclature codes or Combined Nomenclature codes, the entriesrelating to eachcode sh all be deemed to be separate declarations.
TITLE II
EXPORTSTOTHIRDCOUNTRIES
CHAPTER 1
Entitlementtorefunds
Section 1
General provisions
Article 3
Without prejudice to Articles 18, 20, 21 of this Regulation and Article
4(3) of Council Regulation (EC) No 2988/95 (3), entitlement to the
refund is acquired:
— on leaving the customs territory of the Community, when a single
refund rate applies for all third countries,
— on importation into a specific third country, when a differentiated
refund applies for that third country.
Article 4
1.►M3Entitlement to the refund shall be conditional upon the
presentation of an export licence withadvance fixing of th e refund,except in the case of exports of goods.
However, no licence shall be required to obtain a refund:
— where the quantities exported per export declaration are less than or
equal to the quantities set out in Annex III to Regulation (EC) No1291/2000,
— in cases covered by Articles 6, 36, 40, 44, 45 and Article 46(1),
— for deliveries to Member States' armed forces stationed in non-
member countries. ◄1999R0800 — EN — 01.01.2003 — 006.002 — 12
(1) OJ L 366, 24.12.1987, p. 1.
(2) OJ L 331, 2.12.1988, p. 1.
(3) OJ L 312, 23.12.1995, p. 1.
▼B
2. Notwithstanding paragraph 1, an export licence with advance
fixing of the refund shall also be valid for the exportation of a productcovered by a 12 -digit product code other than that indicated in box 16
of the licence if both products belong:
— to the same category as referred to in the second paragraph of
Article 13a of Regulation (EEC) No 3719/88, or
— to the same product group, provided that such product groups have
been defined for this purpose in accordance with the procedure laid
down in Article 23 of Regulation (EEC) No 1766/92 or the corre-
sponding articles of the other regulations governing ►
C2the
common organisations of the markets. ◄
In the cases set out in the first subparagraph, the following further
conditions shall apply:
— if the rate of refund corresponding to the actual product is equal to
or higher than the rate applicable to the product shown in box 16 ofthe licence, the latter rate shall apply,
— if the rate of refund corresponding to the actual product is lower
than the rate applicable to the product indicated in box 16 of thelicence, the refund to be paid shall be that obtained by the applica-tion of the rate corresponding to the actual product, less, save incases offorce majeure , 20 % of the difference between the refund
corresponding to the product indicated in box 16 of the licence and
the refund for the actual product.
Where the second indent of the second subparagraph and point (b) of
Article 18(3) apply, the reduction to be applied to the refund corre-
sponding to the actual product and the actual destination shall becalculated on the difference between the refund corresponding to theproduct and destination indicated on the licence and the refund corre-sponding to the actual product and destination.
For the purpose of applying this paragraph, the rates of refund to be
taken into consideration shall be those valid on the day on which thelicence application is lodged. Where necessary those rates shall beadjusted on the day of acceptance of the export declaration or payment
declaration.
3. Where paragraph 1 or 2 and Article 51 apply to the same export
operation, the amount resulting from paragraph 1 or 2 shall be reduced
by the amount of the penalty referred to in Article 51.
Article 5
1. ‘Day of export’ means the day on which the customs authorities
accept the export declaration stating that a refund is to be applied for.
2. The date of acceptance of the export declaration shall determine:
(a) the rate of refund applicable where the refund is not fixed in
advance;
(b) any adjustments to be made to the rate of refund where it is so
fixed in advance;
(c) the quantity, nature and characteristics of the product exported.
3. Any other act having the same effect in law as acceptance of the
export declaration shall be deemed equivalent to such acceptance.
4. The document used on export to qualify for a refund shall include
all information necessary to calculate the refund, and in particular:
(a) for products:
— a description, simplified where appropriate, of the products in
accordance with the export refund nomenclature, together withthe refund nomenclature code and, where necessary to calculatethe refund, the composition of the products concerned or a
reference thereto,
— the net mass of the products or, where applicable, the quantity
expressed in the unit of measurement to be used when calcu-lating the refund;1999R0800 — EN — 01.01.2003 — 006.002 — 13
▼B
(b) in the case of goods, the provisions of Regulation (EC) No 1222/94
shall apply.
5. At the time of acceptance or of the act envisaged in paragraph 3,
the products shall be placed under customs control in accordance withArticle 4(13) and (14) of Regulation (EEC) No 2913/92 until they
leave the customs territory of the Community.
6. By way of derogation from Article 282(2) of Regulation (EEC)
No 2454/93, the authorisation to make the export declaration in a
simplified form may stipulate that the simplified declaration shallcontain an estimate of the net mass of products exported in bulk or innon-standard units, where the exact quantity can only be establishedonce loading onto the means of transport is completed.
The additional declaration indicating the exact net mass must be lodged
once loading is completed. It must be accompanied by documentaryevidence of the exact net mass loaded.
No refund shall be granted for quantities exceeding 110 % of the esti-
mated net mass. Where the mass actually loaded is less than 90 % ofthe estimated net mass, the refund for the net mass actually loaded willbe reduced by 10 % of the difference between the refund corresponding
to 90 % of the estimated net mass and the refund corresponding to the
mass actually loaded. However, where export occurs by sea or navig-able inland waterway, if the exporter can supply signed proof from theperson responsible for the means of transport that constraints peculiarto this type of transport or alternatively overloading on the part of other
exporters have prevented the loading of all his goods, the refund shall
be paid for the net mass actually loaded. This subparagraph shall applyif the exporter has used the local clearance procedure provided for inArticle 283 of Regulation (EEC) No 2454/93, provided that thecustoms authorities have authorised the correction of the records inwhich the exported products were entered.
The following shall be considered non-standard units: live animals,
(half-) carcases, quarters, fore-ends, legs, shoulders, bellies and loins.
Notwithstanding point (d) of Article 278(3) of Regulation (EEC) No
2454/93, the provisions of this paragraph shall apply to products placedunder the prefinancing arrangements under Article 26 of this Regula-
tion.
7. All persons exporting products for which they claim a refund
shall be required to:
(a) lodge the export declaration with the competent customs office in
the place where the products are to be loaded for export transport;
(b) inform that customs office at least 24 hours prior to starting the
loading operations and indicate the anticipated duration of loading.
The competent authorities may stipulate a time limit other than 24hours.
The following may be considered as the place of loading for the trans-
port of products intended for export:
— in the case of products exported in containers, the place where they
are loaded into the containers,
— in the case of products exported in bulk, sacks, cartons, boxes,
bottles, etc. and not loaded into containers, the place where themeans of transport, in which they will leave the customs territoryof the Community, is loaded.
The competent customs office may authorise the loading operations
after having accepted the export declaration, before expiry of the timelimit referred to in point (b).
The competent customs office must be able to make physical checks
and identify the goods for transport to the office of exit from thecustoms territory of the Community.1999R0800 — EN — 01.01.2003 — 006.002 — 14
▼M2
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▼M2
▼M2
If the first subparagraph cannot be applied for administrative or other
duly justified reasons, the export declaration may be lodged only witha competent customs office in the Member State concerned and, where
a physical check is carried out in accordance with Regulation (EEC)
No 386/90, any goods presented must be fully unloaded. However, thegoods do not have to be unloaded completely if the competent authori-ties can perform a thorough physical check.
Article 6
By way of derogation from Article 5(2), where the quantities exported
do not exceed 5 000 kilograms of product per refund nomenclaturecode in the case of cereals or 500 kilograms per refund nomenclatureor Combined Nomenclature code in the case of other products andwhere such exports involve frequent consignments, the Member State
may allow the last day of the month to be used to determine the refund
applicable or, if the refund is fixed in advance, any adjustments to bemade thereto.
Where the refund is fixed in advance or is determined by invitation to
tender, the licence shall be valid on the last day of the month of export.
Exporters authorised to make use of this option shall not apply the
normal procedure for the quantities set out in the first paragraph.
In the case of Member States not participating in economic and mone-
tary union, the last day of the month shall also be used to. determinethe euro exchange rate into national currency applicable to the amountof the refunds.
Article 7
1. Without prejudice to Articles 14 and 20, payment of the refund
shall be conditional upon proof being furnished that the products
covered by accepted export declarations have left the customs territory
of the Community in their unaltered state within 60 days of suchacceptance.
However, the quantities of products taken as samples at the time of
completion of customs export formalities and not returned subsequently
shall be regarded as not having been removed from the products' netmass from which they were actually taken.
2. For the purposes of this Regulation, catering supplies delivered to
drilling or extraction rigs as defined in point (a) of Article 44(1) shallbe deemed to have left the customs territory of the Community.
3. Freezing shall be without prejudice to compliance with paragraph
1.
This shall also apply to repackaging, provided that such repackaging
does not result in a change in the subheading of the product in therefund nomenclature or the subheading of the goods in the Combined
Nomenclature. Repackaging may take place only after the customs
authorities have given their agreement.
Where repackaging takes place, the T5 control copy shall be completed
accordingly.
The affixing or changing of labels may be authorised under the same
conditions as repackaging under the second and third subparagraphs.
4. Where for reasons of force majeure an exporter cannot comply
with the time limit laid down in paragraph 1, that time limit may, atthe exporter's request, be extended for such period as the competentauthorities of the Member State of export deem necessary in thecircumstances.
Article 8
If, before leaving the customs territory of the Community, a product
covered by an accepted customs declaration crosses Community terri-1999R0800 — EN — 01.01.2003 — 006.002 — 15
▼B
▼B
tory other than that of the Member State of export, proof that the
product has left the customs territory of the Community shall be furn-ished by means of the duly endorsed original of the T5 control copy.
Boxes 33, 103, 104 and, where appropriate, 105 of the ►
C2control
copy shall be completed. ◄The appropriate entry shall be, made in
Box 104.
Article 9
1. For the purpose of granting refunds in the case of export by sea,
the following special provisions shall apply:
(a) Where the T5 control copy or the national document proving that
the products have left the customs territory of the Community hasbeen endorsed by the competent authorities, the products may not,except in cases of forcemajeure , remain for more than 28 days for
the purposes of transhipment in any other port(s) located in the
same or another Member State. That time limit shall not applywhere the products have left the final port in the customs territoryof the Community within the original 60-day time limit.
(b) Refunds shall be paid subject to presentation to the paying agency
of:
— a declaration by the exporter that the products are not to be
transhipped in another Community port,
or
— proof of compliance with(a). Suchproof sh all consist in parti-
cular of the transport document(s), or a copy or photocopythereof, covering the products from departure from the firstport at which the documents referred to in (a) were endorsed,
to arrival in the third country in which they are to be unloaded.
Declarations as referred to in the first indent shall be subject to
suitable spot checks by the paying agency. The proof referred toin the second indent shall be required for that purpose.
In cases of export by vessels operating a direct shipping service to
a third country port without calling at any other Community port,
Member States may apply a simplified procedure for the purpose
of the first indent.
(c) As an alternative to the conditions set out in point (b), the Member
State of destination of the T5 control copy or the Member Statewhere a national document is used as proof may stipulate that theT5 control copy or the national document proving that the productshave left the customs territory of the Community is to be endorsed
only on presentation of a transport document specifying a final
destination outside the customs territory of the Community.
In such cases, one of the following entries shall be added by the
competent authorities of the Member State of destination of theT5 control copy or the Member State where a national document
is used as proof under the heading ‘Remarks’ in the section headed
‘Control of use and/or destination’ on the T5 control copy or underthe corresponding heading of the national document:
— Documento de transporte con destino fuera de la CE presen-
tado,
— Transportdokument med destination uden for EF forelagt,
— Beförderungspapier mit Bestimmung außerhalb der EG wurde
vorgelegt,
—Υποβαλλόµενο έγγραφο µεταφοράς µε προορισµό εκτός
ΕΚ,
— Transport document indicating a destination outside the customs
territory of the Community has been presented,
— Document de transport avec destination hors CE présenté,
— Documento di trasporto con destinazione fuori CE presentato,
— Vervoerdocument voor bestemming buiten EG voorgelegd,1999R0800 — EN — 01.01.2003 — 006.002 — 16
▼M4
▼M4
— Documento de transporte com destino fora da CE apresentado,
— Kuljetusasiakirja, jossa ilmoitetaan yhteisön tullialueen ulko-
puolinen määräpaikka, on esitetty,
— Transportdokument med slutlig destination, utanför gemenska-
pens tullområde har lagts fram.
Compliance with this point shall be verified by suitable spot checks
conducted by the paying agency.
(d) Where it is found that the conditions set out in point (a) have not
been complied with, for the purposes of Articles 35 and 50 the day,or days, by which the 28-day time limit is exceeded shall bedeemed to be days by which the time limit laid down in Articles
7 and 34 is exceeded.
If both the 60-day time limit laid down in Article 7(1} and the 28-
day time limit laid down in point (a) are exceeded, the amount bywhich the refund is to be reduced or the part of the security to beforfeited shall be equal to that due to the greater of the two over-runs.
2. For the purpose of granting refunds in the case of export by road,
by inland waterway or by rail, the following special provisions shallapply:
(a) Where the T5 control copy or the national document proving that
the products have left the customs territory of the Community hasbeen endorsed by the competent authorities, the products concernedmay not, except in cases of force majeure , return to suchterritory
other than for the purpose of a transit operation and for not more
than 28 days. That time limit shall not apply where the products
concerned have left the customs territory of the Community defini-tively within the original 60-day time limit.
(b) Compliance with point (a) shall be verified by suitable spot checks
conducted by the paying agency. In such cases the transport docu-ments covering the products up to their arrival in the third countryin which they are to be unloaded, shall be required.
In cases where it is found that the conditions set out in (a) have not
been complied with, for the purposes of Articles 35 and 50 the day,
or days, by which the 28-day time limit is exceeded shall bedeemed to be days by which the time limit laid down in Articles7 and 34 is exceeded.
If both the 60-day time limit laid down in Article 7(1) and the 28-
day time limit laid down in (a) are exceeded, the amount by whichthe refund is to be reduced or the part of the security to be forfeited
shall be equal to that due to the greater of the two overruns.
3. For the purpose of granting refunds in the case of export by air,
the following special provisions shall apply:
(a) The T5 control copy or the national document proving that the
products have left the customs territory of the Community may beendorsed by the competent authorities only on presentation of atransport document indicating a final destination outside the
customs territory of the Community.
(b) In cases where it is found that, after completion of the formalities
referred to in point (a), the products have remained, except in casesofforce majeure , for more than 28 days for the purpose of trans-
hipment in one or more other airports in the customs territory ofthe Community, the day, or days, by which the 28-day time limitis exceeded shall, for the purposes of Articles 35 and 50, be
deemed days by which the time limit laid down in Articles 7 and
34 is exceeded.
If both the 60-day time limit stipulated in Article 7(1) and the 28-
day time limit stipulated in this point are exceeded, the amount bywhich the refund is to be reduced or the part of the security to beforfeited shall be equal to that due to the greater of the two over-runs.1999R0800 — EN — 01.01.2003 — 006.002 — 17
▼B
▼B
(c) Compliance with this paragraph shall be verified by suitable spot
checks conducted by the paying agency.
(d) The 28-day time limit laid down in (b) shall not apply where the
products concerned have left the customs territory of the Commu-nity definitively within the original 60-day time limit.
Article 10
1. Where the product is placed, in the Member State of export,
under one of the simplified Community transit procedures for carriage
by rail or large containers provided for in Articles 412 to 442 of Regu-
lation (EEC) No 2454/93, for carriage to a station of destination or fordelivery to a consignee outside the customs territory of the Commu-nity, payment of the refund shall not be conditional on production ofthe T5 control copy.
2. For the purposes of paragraph 1, the competent customs office
shall ensure that the words ‘Departure from the customs territory of
the Community under the simplified Community transit procedure for
carriage by rail or large containers’ are entered on the document issuedwitha view to payment of th e refund.
3. The customs office where the products are placed under a proce-
dure as referred to in paragraph1 may not permit th e contract ofcarriage to be amended so that carriage ends within the Communityunless it is established that:
— where the refund has been paid, such refund has been reimbursed,
or
— the necessary steps have been taken by the authorities concerned to
ensure that the refund is not paid.
However, where the refund has been paid pursuant to paragraph 1 and
the product has not left the customs territory of the Community withinthe time limit laid down, the competent customs office shall so informthe agency responsible for paying the refund and shall provide it assoon as possible with all the necessary particulars. In such cases therefund shall be regarded as over-paid.
4. Where a product circulating under the external Community transit
procedure or the common transit procedure is placed in a Member
State other than that of export under a procedure as provided for in
paragraph1 for carriage to a station of destination or delivery to aconsignee outside the customs territory of the Community, the customsoffice at which the product has been placed under a procedure asreferred to above shall insert one of the following entries under
‘Remarks’ in the section headed ‘Control of use and/or destination’ on
the back of the original of the T5 control copy:
— Salida del territorio aduaneiro de la Comunidad bajo el régimen de
tránsito comunitario simplificado por ferrocarril o en grandes conte-nedores:
1999R0800 — EN — 01.01.2003 — 006.002 — 18
▼B
— Udgang af Fællesskabets toldområde i henhold til ordningen for den
forenklede procedure for fællesskabsforsendelse med jernbane/storecontainers:
— Ausgang aus dem Zollgebiet der Gemeinschaft im Rahmen des
vereinfachten gemeinschaftlichen Versandverfahrens mit der Eisen-bahn oder in Großbehältern:
—Έξοδος από το τελωνειακό έδαφος της Κοινότητας υπό το
απλοποιηµένο καθεστώς της κοινοτικής διαµετακόµισης µεσιδηρόδροµο ήµεγάλα εµπορευµατοκιβώτια:
— Exit from the customs territory of the Community under the simpli-
fied Community transit procedure for carriage by rail or large
containers:
— Sorte du territoire douanier de la Communauté sous le régime du
transit communautaire simplifié par chemin de fer ou par grandsconteneurs:
1999R0800 — EN — 01.01.2003 — 006.002 — 19
▼B
— Uscita dal territorio doganale della Comunità in regime di transito
comunitario semplificato per ferrovia o grandi contenitori:
— Uitgang uit het douanegebied van de Gemeenschap de regeling
vereenvoudigd communautair douanevervoer per spoor of in grote
containers:
— Saída do território aduaneiro da Comunidade aø abrigo do regime
do trânsito comunitário simplificado por caminho-de-ferro ou em
grandes contentores:
— Viety yhteisön tullialueelta yksinkertaistetussa yhteisön passitusme-
nettelyssä rautateitse tai suurissa konteissa
— Utförsel från gemenskapens tullområde enligt det förenklade transi-
teringsförfarandet för järnvägstransporter eller transporter i stora
containrar:
Where the contract of carriage is amended so that carriage terminateswithin the Community, paragraph 3 shall apply mutatismutandis .
5. Where a product is taken over by the railways in the Member
State of export or another Member State and circulates under theexternal Community transit procedure or the common transit procedureunder a contract of carriage for combined road-rail transport by rail toa destination outside the customs territory of the Community, the1999R0800 — EN — 01.01.2003 — 006.002 — 20
▼B
customs office competent for or nearest to the rail terminal at which
the product is taken over by the railways shall insert one of thefollowing entries under ‘Remarks’ in the section headed ‘Control of
use and/or destination’ on the back of the original of the T5 control
copy:
— Salida del territorio aduanero de la Comunidad por ferrocarril en
transporte combinado por ferrocarril carretera:
— Udgang af Fællesskabets toldområde ad jernbane ved kombineret
jernbane-/landevejstransport:
— Ausgang aus dem Zollgebiet der Gemeinschaft mit der Eisenbahn
zur Beförderung im kombinierten Straßen- und Schienenverkehr:
—Έξοδος από το τελωνειακό έδαφος της Κοινότητας
σιδηροδροµικώς µε συνδυασµένη µεταφορά σιδηροδροµικώς -
οδικώς:
— Exit from the customs territory of the Community by rail under
combined transport by road and by rail:
1999R0800 — EN — 01.01.2003 — 006.002 — 21
▼B
— Sorte du territoire douanier de la Communauté par chemin de fer,
en transport combiné rail-route:
— Uscita dal territorio doganale della Comunità per ferrovia nell'am-
bito di un trasporto combinato strada-ferrovia:
— Uitgang uit het douanegebied van de Gemeenschap per spoor, bij
gecombineerd rail-wegvervoer:
— Saída do território aduaneiro da Comunidade por caminho-de-ferro,
em transporte combinado rodo-ferroviário:
— Viety yhteisön tullialueelta rautateitse yhdistetyssä rautatie- ja
maantiekuljetuksessa:
— Utförsel från gemenskapens tullområde på järnväg vid kombinerad
järnvägs- ochlandsvägstransport:
A contract of carriage for combined road-rail transport which is
amended so that carriage terminates within the Community instead ofoutside may not be performed by the railway authorities without prior1999R0800 — EN — 01.01.2003 — 006.002 — 22
▼B
authorisation from the office of departure. In such cases, paragraph 3
shall applymutatismutandis .
Article 11
1. Refunds shall be granted only on products which, irrespective of
the customs situation regarding the packaging:
— are of Community origin and are in free circulation within the
Community, or
— are in free circulation within the Community, or— are in free circulation within the Community, the refund in this case
being limited in amount to the import charge collected at the time
of import.
The legislative provisions on the common organisation of the market in
the product concerned shall determine the conditions applicable to the
product having regard to the first subparagraph.
2. Where the refund is granted on condition that the product is of
Community origin, exporters shall declare the origin as defined in the
second and third subparagraphs in accordance with the Communityrules in force.
For the grant of the refund, products are of Community origin if they
are wholly obtained in the Community or if they underwent their lastsubstantial processing or working in the Community in accordancewithth e provisions of Article 23 or 24 of Regulation (EEC) No 2913/92.
Without prejudice to paragraph 5, products obtained from the following
shall not qualify for refund:
— materials originating in the Community, and
— agricultural materials covered by the regulations referred to in
Article 1 imported from third countries which did not undergo a
substantial processing in the Community.
3. For the purposes of Article 17(12) of Regulation (EEC) No 1785/
81, exporters shall declare that the sugar meets one of the conditions
laid down in that Regulation and shall specify the condition in ques-tion.
4. Declarations under paragraphs 2 and 3 shall be verified in the
same way as the other information in export declarations.
5. Where compound products qualifying for a refund on one or more
of their ingredients are exported, the refund on the latter shall be
granted subject to its or their compliance with the condition set out in
paragraph1.
The refund shall also be granted where the ingredient, or ingredients, in
respect of which the refund is claimed came originally within the terms
set out in paragraphI and are no longer in ►
C2free circulation ◄on
account solely of their incorporation in other products.
6. For the purposes of paragraph 5, refunds on the following shall be
deemed to be refunds fixed on the basis of an ingredient:
— basic products of the cereals, eggs, rice, sugar, milk and milk
products sectors, exported in the form of goods referred to in AnnexB to Regulation (EC) No 1222/94,
— white sugar and raw sugar falling within CN code 1701, glucose
and glucose syrup falling within CN codes 1702 3051, 1702 3059,
1702 3091, 1702 3099, 1702 4090 and 1702 9050, isoglucosefalling within CN codes 1702 30 10, 1702 4010, 1702 60 10 and1702 9030 and beet and cane syrups falling within CN codes1702 6095 and 1702 9099, used in products listed in Article 1(2)
of Regulation (EC) No 2201/96,
— milk and milk products and sugar exported in the form of products
falling within CN codes 0402 1091 to 99, 0402 29, 0402 99,0403 1031 to 39, 0403 90 31 to 39, 0403 9061 to 69, 0404 10 26to 38, 0404 10 72 to 84 and 0404 90 81 to 89 and exported in the1999R0800 — EN — 01.01.2003 — 006.002 — 23
▼B
form of goods falling within ►C2CN code 0406 30 ◄which are
not in either of the situations referred to in Article 9(2) of theTreaty,
— cereals exported in the form of products falling within CN codes
2309 1011 to 70 and 2309 90 31 to 70 and listed in Annex A toRegulation (EEC) No 1766/92,
— milk and milk products exported in the form of products falling
within CN codes 2309 1011 to 70 and 2309 9031 to 70 and listedin Article 1 of Regulation (EEC) No 804/68.
Article 12
1. The rate of refund applicable to mixtures falling within Chapters
2, 10 and 11 of the Combined Nomenclature shall be that applicable:
(a) in the case of mixtures one ingredient of which accounts for at
least 90 % by weight, to that ingredient;
(b) in the case of other mixtures, to the ingredient to which the lowest
refund rate applies. In cases where one or more of the ingredientsdoes not qualify for a refund, no refund shall be payable on such
mixtures.
2. For the purposes of calculating the refunds applicable to goods
put up in sets and composite goods, eachcomponent sh all be consid-
ered to be a separate product.
3. Paragraphs 1 and 2 shall not apply to mixtures, goods put up in
sets and composite goods for which special rules of calculation are laiddown.
Article 13
The provisions relating to the advance fixing of refunds and to adjust-
ments to be made thereto shall apply only to products for which a rate
of refund equal to or greater than zero is fixed
Section 2
Differentiated refunds
Article 14
1. Where the rate of refund varies according to destination, refunds
shall be paid subject to the additional conditions laid down under Arti-cles 15 and 16.
Article 15
1. The products shall be imported in their unaltered state into the
third country or one of the third countries for which the refund applies
within 12 months of the date of acceptance of the export declaration;
however, an extension of this limit may be granted in accordance withArticle 49.
2. Products shall be considered to have been imported in their unal-
tered state if there is no evidence whatsoever of processing.
However:
— operations as referred to in Article 29(4) conducted witha view to
the safekeeping of the products may be carried out prior to importand shall be without prejudice to compliance with paragraph 1,
— products processed prior to import shall be considered to have been
imported in their unaltered state provided that processing takesplace in the third country into which all the products resultingfrom suchprocessing are imported.1999R0800 — EN — 01.01.2003 — 006.002 — 24
▼M1
▼B
▼B
3. A product shall be considered to have been imported when the
customs import formalities, in particular those concerning the collec-tion of import duties in the third country have been completed.
4. The differentiated part of the refund shall be paid on the mass of
the products which underwent the customs formalities for import in thethird country; however, no account shall be taken of any variations inmass that might occur in the course of transport as a result of naturalcauses and which are recognised by the competent authorities or due to
samples taken in accordance with the provisions of the second subpar-
agraphof Article 7(1).
Article 16
1. Proof that customs formalities for importation have been
completed shall, as the exporter chooses, be furnished by one of thefollowing documents:
(a) the customs document or a copy or photocopy thereof; such copy
or photocopy shall be certified as being a true copy by the bodywhich endorsed the original document, an official agency of thethird country concerned, an official agency of a Member State inthe third country concerned or an agency responsible for paying
the refund;
(b) a certificate of unloading and importation drawn up by an approved
international control and supervisory agency (hereinafter referred to
as SA) in accordance with the rules set out in Annex VI, ChapterIII, using the model set out in Annex VII. The date and number ofthe customs document of import must appear on the certificateconcerned.
2.►
M4Where the exporter cannot obtain the document chosen in
accordance withpoints (a) or (b) of paragraph1 even after taking th eappropriate steps, or where there are doubts as to the authenticity of thedocument furnished, or its accuracy in all respects, proof of completionof customs formalities for importation may be furnished by one ormore of the following documents: ◄
(a) a copy of the unloading document issued or endorsed in the third
country for which a refund is payable;
(b) a certificate of unloading issued by an official agency of a Member
State established in, or competent for, the country of destination, inaccordance withth e requirements and in conformity withth e modelset out in Annex VIII, certifying in addition that the product has
left the place of unloading or at least that, to its knowledge, the
product has not subsequently been loaded for re-exportation;
(c) a certificate of unloading drawn up by an approved SA in accor-
dance with the rules set out in Annex VI, Chapter III, using the
model set out in Annex IX, certifying in addition that the producthas left the place of unloading or at least that, to its knowledge, theproduct has not subsequently been loaded for re-exportation;
(d) a bank document issued by approved intermediaries established in
the Community, certifying, in the case of the third countries listedin Annex II, that payment for the exports in question has been
credited to the exporter's account with them;
(e) a certificate of acceptance of delivery issued by an official agency
of the third country concerned, where the goods are purchased by
that country or by an official agency of that country or where the
goods constitute food aid;
(f) a statement of acceptance of delivery issued either by an interna-
tional organisation or a humanitarian organisation approved by the
Member State of exportation, where the goods constitute food aid;
(g) a statement of acceptance of delivery issued by a body in a third
country whose invitations to tender are acceptable under Article1999R0800 — EN — 01.01.2003 — 006.002 — 25
▼M4
▼B
▼M4
▼B
▼B
44 of Regulation (EEC) No 3719/88 where the goods are purchased
by that body.
3. Exporters shall in all cases produce a copy or photocopy of the
transport documents.
4. The Commission may, in accordance with the procedure laid
down in Article 38 of Regulation No 136/66/EEC and in the corre-sponding articles of the other regulations on the common organisation
of the markets, provide, in certain specific cases to be determined, for
proof of import as referred to in paragraphs 1 and 2 to be furnished bya specific document or in any other way.
Article 16a
1. An SA wishing to issue certificates as referred to in Article
16(1)(b) and (2)(c) has to be approved by the competent authority ofthe Member State where it has its registered office.
2. The SA shall be approved at its request for a renewable period of
three years, if it fulfils the conditions set out in Annex VI, Chapter I.The approval shall be valid for all Member States.
3. The approval shall specify whether the authorisation to issue
certificates as referred to in Article 16(1)(b) and (2)(c) shall be on a
worldwide basis or limited to a certain number of third countries.
Article 16b
1. The SA shall act in accordance with the rules set out in Annex
VI, Chapter II, point 1.
If one or more of the conditions set out in those rules are not respected,
the Member State which has approved the SA shall suspend the
approval for sucha period as is required to remedy th e situation.
2. The Member State which has approved the SA shall control the
performance and behaviour of the SA in accordance with the require-ments set out in Annex VI, Chapter II, point 2.
Article 16c
Member States which have approved SAs shall provide for an effective
system of sanctions for cases where an approved SA has issued a falsecertificate.
Article 16d
1. The Member State which has approved the SA shall immediately
withdraw the approval:
— if the SA does no longer comply with the conditions for approval
set out in Annex VI, Chapter I, or
— if the SA has repeatedly and systematically issued false certificates.
In this case the sanction provided for in Article 16(c) shall notapply.
2. The withdrawal shall be total or limited to certain parts or activ-
ities of the SA according to the nature of the shortcomings detected.
3. Whenever an approval is withdrawn by a Member State from an
SA belonging to a group of companies, Member States which haveapproved SAs belonging to the same group, shall suspend the approvalsof these SAs for a period not exceeding three months in order to carryout the necessary investigations to verify whether the SAs also featurethe shortcomings detected in relation to the SA whose approval has
been withdrawn.
For the application of the previous subparagraph, a group of companies
shall comprise all companies whose capital is owned, directly or indir-ectly, for more than 50 % by one single parent company, as well as theparent company itself.1999R0800 — EN — 01.01.2003 — 006.002 — 26
▼M4
▼M4
Article 16e
1. Member States shall notify the approval of SAs to the Commis-
sion.
2. A Member State that withdraws or suspends the approval shall
immediately notify the other Member States and the Commission, indi-cating the shortcomings that led to the withdrawal or suspension.
The notification to Member States shall be sent to the Member States
central bodies listed in Annex X.
3. The Commission shall periodically publish for information an
updated list of the SAs approved by Member States.
Article 16f
1. Certificates as referred to in Article 16(1)(b) and (2)(c) issued
after the date of withdrawal or suspension of the approval shall not be
valid.
2. Member States shall refuse to accept certificates as referred to in
Article 16(1)(b) and (2)(c) if they detect irregularities or deficiencies inthe certificates. When such certificates have been issued by an SAapproved by another Member State, the Member State which detectsthe irregularities shall notify these circumstances to the Member Statewhich gave the approval.
Article 17
Member States may exempt exporters from furnishing proof required
under Article 16 other than the transport document, in case of an exportdeclaration giving entitlement to a refund the differentiated part of
which is less than or equal to:
(a) EUR 2 400 where the third country or territory of destination is
listed in Annex IV;
(b) EUR 12 000 where the third country or territory of destination is
not listed in Annex IV.
If the exporter artificially divides the export operation with the aim of
circumventing the obligation to furnish the proof of arrival at destina-tion, the entitlement to the export refund shall no longer exist and the
refund shall be reimbursed, except where the exporter provides the
proof required under Article 16 for the products concerned.
Article 18
1. By way of derogation from Article 14 and without prejudice to
Article 20, part of the refund shall be paid on application by the
exporter once proof is furnished that the product has left the customsterritory of the Community.
2. The part of the refund referred to in paragraph 1 shall be calcu-
lated using the lowest rate for the refund, less 20 % of the differencebetween►
C2the rate fixed in advance and the lowest rate, the non-
fixing of a rate being regarded as the lowest rate. ◄
Where the amount to be paid does not exceed EUR 2 000, Member
States may defer payment of that amount until the full refund
concerned is paid, except in cases where the exporter declares that hewill not apply for payment of any further amount in respect of theexports concerned.
3. Where the destination marked in box 7 of licences issued with
advance fixing of the refund is not observed:
(a) if the rate of refund corresponding to the actual destination is equal
to or higher than the rate for the destination marked in box 7, therefund for the destination marked in box 7 shall apply;1999R0800 — EN — 01.01.2003 — 006.002 — 27
▼B
▼B
(b) if the rate of refund corresponding to the actual destination is lower
than the rate for the destination marked in box 7, the refund to bepaid shall be:
— that obtained by the application of the rate corresponding to the
actual destination,
— less, except in cases of force majeure , 20 % of the difference
between the refund for the destination marked in box 7 andthe refund for the actual destination.
For the purposes of this Article, the rates of refund to be taken into
consideration shall be those applying on the day the licence applicationis submitted. Such rates shall be adjusted, where applicable, on the dateof acceptance of the export declaration or the payment declaration.
Where the first and second subparagraphs of this paragraph and Article
51 apply to the same export operation, the amount obtained by theapplication of the first subparagraph shall be reduced by the penaltyprovided for in Article 51.
4. Where a rate of refund is determined by invitation to tender and
the relevant contract stipulates a compulsory destination, any periodicrefund fixed or the fact that no such refund is fixed for that destinationon the date of submission of the licence application or the date ofacceptance of the export declaration shall not be taken into account
for the purposes of determining the lowest rate of refund.
Article 19
1. Paragraphs 2 to 5 shall apply where a product is exported under
an export licence or advance-fixing certificate stipulating a compulsory
destination.
2. Where the product does not arrive at the compulsory destination,
only that part of the refund resulting from the application of Article
18(2) shall be paid.
3. Where, for reasons of forcemajeure , the product is delivered to a
destination other than that for which the licence was issued, a refundshall be paid on application by the exporter if he furnishes proof of
force majeure and proof of arrival of the product at destination; proof
of arrival at destination shall be furnished in accordance with Articles15 and 16.
4. Where paragraph 3 applies, the refund applicable shall be equal to
that fixed for the actual destination, but may not be higher than that
applicable for the destination marked in box 7 of licences issued withadvance fixing of the refund.
The rates of refund shall be adjusted, where applicable, on the date of
acceptance of the export declaration or the payment declaration.
5. To qualify for a refund fixed in advance, where a product is
exported under a licence issued pursuant to Article 44 of Regulation
(EEC) No 3719/88 and the refund varies according to destination, the
exporter shall provide proof, in addition to that required under Article16, that the product has been delivered in the third country of import tothe body specified in the invitation to tender to which the licencerefers.
Section 3
Specific measures of protection of the Community's finan-
cial interests
Article 20
1. Where:
(a) there are serious doubts as to the real destination of the product;
or
(b) by reason of a difference between the amount of the refund on the
exported product and the amount of the non-preferential import1999R0800 — EN — 01.01.2003 — 006.002 — 28
▼B
duty applicable to an identical product on the date of acceptance of
the export declaration, the product is liable to be reimported intothe Community,
or
(c) there are definite suspicions that the product, in its unaltered state
or after having been processed in a third country, will be reim-ported into the Community duty free or at a reduced rate ofimport duty;
the single-rate refund or the part of the refund referred to in Article
18(2) shall be paid only if the product has left the customs territory of
the Community in accordance with Article 7, and,
(i) in the case of a non-differentiated refund, the product has been
imported into a third country during the 12 months following thedate of acceptance of the export declaration or has undergonesubstantial processing or working in this period within the meaning
of Article 24 of Regulation (EEC) No 2913/92;
(ii) in the case of a refund differentiated according to destination, the
product has been imported in its unaltered state into a specific third
country within 12 months of the date of acceptance of the export
declaration.
Articles 15 and 16 shall apply to imports into third countries.
In addition, the competent authorities of the Member States may
require additional evidence for all refunds proving to their satisfaction
that the product has actually been placed on the market in theimporting third country or has undergone substantial processing orworking within the meaning of Article 24 of Regulation (EEC) No2913/92.
Additional time may be granted under the terms of Article 49.2. Member States shall apply paragraph 1 on their own initiative and
also at the request of the Commission.
The provisions governing the case envisaged in point (b) of paragraph
1 shall not apply if the concrete circumstances of the transaction inquestion — taking account in particular of transport costs — probably
exclude the risk of reimportation. Moreover, Member States may not
apply them when the amount of the refund is equal to or less thanEUR 500 for the export declaration concerned.
3. Where paragraph 1 applies and the product, after leaving the
customs territory of the Community, has perished in transit as a resultofforcemajeure ;
— in the case of a non-differentiated refund, the total refund shall be
paid,
— in the case of a differentiated refund, the part of the refund defined
in accordance withArticle 18 sh all be paid.
4. Paragraph 1 shall apply before the refund has been paid.However, the refund shall be deemed to be unwarranted and shall be
reimbursed if the competent authorities find, even after the refund hasbeen paid:
(a) that the product has been destroyed or damaged before being
placed on the market in a third country or before undergoing
substantial working or processing within the meaning of Article
24 of Regulation (EEC) No 2913/92 in a third country, unless theexporter can prove to the satisfaction of the competent authoritiesthat exportation was carried out in economic conditions such thatthe product could reasonably have been marketed in a third
country, without prejudice to the second subparagraph of Article
21(2);
(b) that the product is placed under a duty-suspension arrangement in a
third country, 12 months after the date of export from the Commu-nity, without having undergone in a third country any substantialprocessing or working within the meaning of Article 24 of Regula-1999R0800 — EN — 01.01.2003 — 006.002 — 29
▼B
tion (EEC) No 2913/92 and that export was not carried out as a
normal commercial transaction;
(c) that the product exported is reimported into the Community
without having undergone any substantial processing or workingwithin the meaning of Article 24 of Regulation (EEC) No 2913/
92, that the non-preferential duty on import is less than the refund
granted, and that export was not carried out as a normal commer-cial transaction;
(d) that the products listed in Annex V are reimported into the
Community:
— after undergoing working or processing in a third country
without having attained the level of processing provided for inArticle 24 of Regulation (EEC) No 2913/92, and
— attract a reduced or zero rate of import duty rather than the non-
preferential rate.
Member States shall notify the Commission without delay if they
find that products other than those included in Annex V are likelyto cause a deflection of trade.
Points (c) and (d) shall not apply in cases where Chapter 2 ( ‘Returned
goods’) of Title VI of Regulation (EEC) No 2913/92 applies, or wherethe products are reimported at least two years after the day of export.
Article 51 shall not apply to the cases referred to in points (b), (c) and
(d).
Section 4
C a s e sw he r en or e f u n di sg r a n t e d
Article 21
1. No refund shall be granted on products which are not of sound
and fair marketable quality on the date on which the export declarationis accepted.
Products shall be deemed to meet the requirement laid down in the first
subparagraph if they can be marketed on the Community's territory in
normal conditions under the description appearing in the refund appli-
cation and if, where such products are intended for humanconsumption, their use for that purpose is not excluded or substantiallyimpaired by reason of their characteristics or condition.
The conformity of the products with the requirements laid down in the
first subparagraph shall be examined in accordance with the standardsor practices in force in the Community.
However, the refund shall also be granted where, in the country of
destination, the exported products are subject to specific obligatory
conditions, in particular health and hygiene conditions, which do not
correspond to the standards or practices in force within the Community.It shall be the responsibility of the exporter, at the request of thecompetent authority, to prove that the products comply with such obli-gatory conditions in force in the country of destination.
In addition, specific provisions may be adopted for certain products.
2. Where the product was of sound and fair marketable quality on
leaving the Community, it shall be entitled to that part of the refundcalculated in accordance withArticle 18(2), except wh ere Article 20
applies. Nevertheless, it shall lose this entitlement if there is evidence
that:
— it is no longer of sound and fair marketable quality because of a
latent defect which appears later,
— it could not be sold to the end consumer because its final consump-
tion date was too close to the date of exportation.
If there is evidence that the product is no longer of sound and fair
marketable quality before completion of the customs formalities for1999R0800 — EN — 01.01.2003 — 006.002 — 30
▼B
importation in a third country, it shall not be entitled to the differen-
tiated part of the refund.
3. No refund shall be granted on products which exceed the
maximum levels of radioactivity permitted under Community legisla-tion. The levels applicable to products, irrespective of their origin,
shall be those set out in Article 3 of Council Regulation (EEC) No
737/90 (
1).
Article 22
1. No refund shall be granted on exports subject to an export levy or
other export charge fixed in advance or determined by tender.
2. Where, in the case of a compound product, an export levy or
other export charge is fixed in advance on the basis of one or more
ingredients of the product, no refund shall be granted on that ingredient
or those ingredients.
Article 23
No refund shall be granted on products which are sold or distributed on
board vessels and which are liable to be reintroduced subsequently into
the Community free of duty pursuant to Council Regulation (EEC) No
918/83 (2).
CHAPTER 2
Advancesonrefunds
Article 24
1. On application by the exporter, Member States shall pay the
refund in advance, in full or in part, once the export declaration hasbeen accepted, on condition that a security equal to the advance, plus10 %, is lodged.
Member States may lay down the conditions covering applications for
an advance on part of the refund.
2. The amount to be paid in advance shall be calculated using the
rate of refund applying to the declared destination, adjusted, whereapplicable, by the other amounts provided for in the Community regu-lations.
3. Member States may choose not to apply paragraph 1 if the
amount to be paid does not exceed EUR 2000.
Article 25
1. Where the amount paid in advance is higher than that actually
►
C2payable on the relevant export operation or an equivalent export
operation, ◄the competent authority shall initiate without delay the
procedure provided for in Article 29 of Regulation (EEC) No 2220/85with a view to repayment by the exporter of the difference between
those two sums, increased by 10 %.
Where, however, for reasons of force majeure :
— the proof to be furnished under this Regulation in order to qualify
for the refund cannot be produced,
or
— the product arrives at a destination other than that for which the
advance was calculated,
the additional 10 % shall not be recovered.2. Where the product does not arrive at the destination for which the
advance was calculated because of an irregularity committed by a third1999R0800 — EN — 01.01.2003 — 006.002 — 31
(1) OJ L 82, 29.3.1990, p. 1.
(2) OJ L 105, 23.4.1983, p. 1.
▼B
party to the detriment of the exporter, and where he immediately
informs the competent authorities thereof on his own initiative and inwriting, and reimburses the refund paid in advance, the increase
referred to in paragraph 1 shall be limited to the interest payable for
the period elapsed between receipt of the advance and its reimburse-ment, calculated in accordance withth e fourthsubparagraphof Article52(1).
This provision shall not apply where the competent authorities have
already notified the exporter of their intention to carry out a check or
if the exporter has become aware in some other way of this intention.
3. The exportation, after reimportation under the returned-goods
system, of equivalent products falling within the same subheading ofthe Combined Nomenclature shall be considered an equivalent exporta-tion where the conditions laid down in Article 40(2)(a) and (b) of
Regulation (EEC) No 3719/88 are fulfilled.
This provision shall apply only where the returned-goods system is
used in the Member State in which the export declaration covering theoriginal export was accepted or in the Member State of origin in accor-
dance withArticle 15 of Council Directive 97/78/EC (
1) laying down
the principles governing the organisation of veterinary checks onproducts entering the Community from third countries.
CHAPTER 3
Prefinancing oftherefund
Article 26
1. Where the exporter states his intention to export products after
processing or storage and to apply for a refund in accordance with
Articles 4 and 5 of Regulation (EEC) No 565/80, eligibility under thoseprovisions shall be conditional on the presentation to the customsauthorities of a declaration, hereinafter referred to as the ‘paymentdeclaration’.
Member States may designate the payment declaration by another title.
2. Payment declarations shall include all particulars necessary for
determining the refund on the products to be exported, and in parti-cular:
(a) for products:
— a description, simplified where appropriate, of the products in
accordance with the export refund nomenclature, together withthe refund nomenclature code and, where necessary to calculatethe refund, the composition of the products concerned or areference thereto,
—►
C2the net mass ◄of the products or, where applicable, the
quantity expressed in the unit of measurement to be used when
calculating the refund;
(b) the provisions of Regulation (EC) No 1222/94 shall apply to goods.
Furthermore, in cases where basic products are to be processed,
payment declarations shall include:
— a description of the basic products,
— the quantity of basic products,— the rate of yield or similar information.
3. Notwithstanding paragraph 2, a provisional description of the
goods to be obtained from the basic products may, where circum-stances so warrant and at the request of the exporter, be included inthe payment declaration. In such cases the exporter shall declare the1999R0800 — EN — 01.01.2003 — 006.002 — 32
(1) OJ L 24, 30.1.1998, p. 9.▼M2
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definitive description to the competent authorities once processing is
completed.
4. The payment declaration shall also state the use or destination of
the products:
(a) where the exporter applies for payment of an amount equal to the
refund applicable for the use or destination for which the productsare intended;
(b) where the use or destination is necessary for determining the period
during which the products can remain under customs control forprocessing or under a customs warehousing or free-zone procedure.
5. The use or destination shall be indicated by:
— a specific use or a specific country of destination, or
— a group of countries of destination to which the same rate of refund
is applicable.
6. In order to ensure that physical checks can be carried out on the
products, payment declarations shall also include all particulars neces-
sary to identify the exact locations where the products are to be
processed or stored prior to export. Any change in the place of storageor processing shall either be notified by the exporter beforehand orduly entered in registers kept for this purpose, as the competent autho-rities choose.
Article 27
1. At the time of acceptance of payment declarations, the products
shall be placed under customs control in accordance with Article
4(13) and (14) of Regulation (EEC) No 2913/92 until they leave thecustoms territory of the Community or until they arrive at their destina-tion.
2. The date of acceptance of payment declarations shall determine:
(a) the rate of refund applicable, where the refund is not fixed in
advance,
(b) any adjustments to be made to the rate of refund, where it is so
fixed in advance,
(c) the operative event for the euro exchange rate, for the refund.
Article 28
1. In the case of processed products or goods obtained from basic
products, the results of the scrutiny of the payment declaration andany inspection of the basic products shall be used to determine the
refund witha view to payment of th e advance.
2. Paragraph 1 shall not preclude any subsequent verification by the
competent authorities of the Member State concerned or any conse-quences of suchverification under th e provisions in force.
3. Basic products shall make up all or part of processed products or
goods exported under these arrangements.
However, basic products stored in bulk may, where the competent
authorities so authorise, be replaced wholly or partly by equivalentbasic products falling within the same eight-digit subheading of theCombined Nomenclature, of the same commercial quality, having thesame technical characteristics and meeting the requirements for the
granting of a refund provided that the equivalent basic products are
placed under customs control.
The competent authorities of the Member States shall grant such
authorisation only where they are satisfied that the whole operation isconducted in accordance withth e following conditions:
— the exporter shall notify beforehand the competent customs office
with which the payment declaration was lodged of his intention toapply to carry out such replacement and shall specify the preciseplaces of storage and processing involved,1999R0800 — EN — 01.01.2003 — 006.002 — 33
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— the exporter's stock records must be updated daily and permit
comprehensive monitoring, both administrative and physical, of thetotal quantity of the basic products or processed products physically
present at these places and of their particular status. For the
purposes of this Article, the status of the products shall mean theirsituation, whether they are in free circulation, under a customsprocedure, under the prefinancing arrangements referred to inArticle 26 or under the export arrangements referred to in Articles
5 and 32,
— guarantees shall be provided that the commercial quality and tech-
nical characteristics of the basic products will be effectivelymonitored from the date of acceptance of the payment declarationthroughout the period referred to in Article 34(1).
Where the equivalent basic products are stored in places for which
another customs office is responsible, the customs office with whichthe payment declaration was lodged shall write to the competentcustoms office responsible for the place in which the equivalentproducts are located withall relevant information, in particular th e
quantity of products processed, their commercial quality and technical
characteristics, and the processing operations(s) to be carried out.
4. The provisions of paragraph 3, regarding basic products, may also
be applied to intermediate products stored in bulk, replaced by equiva-lent intermediate products.
5. Replacement with equivalent products shall not be authorised in
the case of intervention products intended for export under the systemof control provided for in Article 2 of Regulation (EEC) No 3002/92.
6. Basic products may remain under customs control witha view to
processing for six months from the date of acceptance of the paymentdeclaration.
However, where export takes place under cover of an export licence or
advance-fixing certificate, the time limit shall be equal to the unexpired
term of validity of the licence or certificate.
Where export takes place under cover of a licence or advance-fixing
certificate withan unexpired term of validity of:
— less than three months, the time limit shall be three months,
— more than one year, the time limit shall be one year.
Article 29
1. Where products under a customs-warehousing or free-zone proce-
dure are to be exported, the results of the scrutiny of the paymentdeclaration and any inspection of the products shall be used to deter-mine the refund.
2. Paragraph 1 shall not preclude any subsequent verification by the
competent authorities of the Member State concerned or any conse-quences of suchverification under provisions in force.
3.►
C2mass◄-loss due to natural causes, occurring during
storage under a customs-warehousing or free-zone procedure, shall not
result in the forfeiture of securities as provided for in Article 35.
Damage to products shall not be deemed a loss of ►C2mass◄due
to natural causes.
4. Products under a customs warehousing or free-zone procedure
may undergo the following operations therein in accordance with the
conditions laid down by the competent authorities:
(a) stocktaking;
(b) the affixing of marks, seals, labels or other similar distinguishing
signs to the products or goods or to their packaging, provided thatthis entails no risk of implying that the products originate else-where;1999R0800 — EN — 01.01.2003 — 006.002 — 34
▼B
(c) altering the marks and numbers on packages or changing of labels,
provided that this entails no risk of implying that the productsoriginate elsewhere;
(d) packaging, unpacking, changing packaging or repairing packaging,
provided that this entails no risk of implying that the productsoriginate elsewhere;
(e) airing;
(f) chilling;
(g) freezing.
Any refund on products which have undergone operations as referred to
above shall be determined on the basis of the quantity,►
C2nature◄, and characteristics of the products at the date used
to calculate the refund, in accordance with Article 27.
5. Products may remain under a customs-warehousing or free-zone
procedure for six months from the date of acceptance of the payment
declaration.
Article 30
1. Products placed under the customs warehousing procedure in the
Member State where the payment declaration is accepted may be trans-
ported to another Member State for storage under the customs
warehousing procedure and shall be subject in particular to the provi-sions of this Article.
In order to identify products on dispatchfrom one Member State to
another, the means of transport or the packages used for transport shallbe sealed in accordance withArticle 349 of Regulation (EEC) No2454/93.
2. In the cases referred to in paragraph 1, proof that the products
have left the customs territory of the Community or reached the desti-
nation laid down shall be furnished by presentation of the T5 control
copy.
(a) Box 104 of the control copy shall be completed with one of the
following entries under the heading ‘Other’:
— Prefinanciación de la restitución — Artículo 30 del Reglamento
(CE) n
o800/1999. Declaración de exportación que debe ser
presentada, a más tardar, el… (fecha límite establecida para el
plazo contemplado en el apartado 5 del artículo 29),
— Forudbetaling af restitutionen — Artikel 30 i forordning (EF)
nr. 800/1999. Udførselsangivelsen skal indgives senest den…
(dato fastsat i overensstemmelse med den i artikel 29, stk. 5,
omhandlede frist),
— Vorfinanzierung der Erstattung — Artikel 30 der Verordnung
(EG) Nr. 800/1999. Die Ausfuhranmeldung ist bis spätestens…
vorzulegen (durchdie Frist gemäß Artikel 29 Absatz 5 festge-legter Schlußtermin),
—Εκ των προτέρων πληρωµήτης επιστροφή ς —κανονισµός
(ΕΚ) Αριθ. 800 /1999,άρθρο 30. Η δήλωση εξαγωγής
πρέπει να κατατεθεί το αργότερο µέχρι …(ηµεροµηνία
λήξεως της προθεσµίας που αναφέρεται στο άρθρο 29παράγραφος 5)
— Prefinancing of the refund — Regulation (EC) No 800/1999,
Article 30. Export declaration to be lodged by… (deadline setby the time limit referred to in Article 29(5)),
— Préfinancement de la restitution — règlement (CE) n
o800/1999,
article 30. Déclaration d'exportation à déposer au plus tard le…(date limite fixée par le délai visé à l'article 29, paragraphe 5),
— Prefinanziamento della restituzione — Regolamento (CE) n.
800/1999, articolo 30. Dichiarazione d'esportazione da presen-tare entro il… (data limite fissata in base ai termini indicati al
paragrafo 5 dell'articolo 29),
— Voorfinanciering van de restitutie — Verordening (EG) nr. 800/
1999, artikel 30. Aangifte ten uitvoer moet uiterlijk worden1999R0800 — EN — 01.01.2003 — 006.002 — 35
▼B
ingediend op… (uiterste datum vastgesteld op basis van de in
artikel 29, lid 5 bedoelde termijn),
— Pré-financiamento da restituição — Regulamento (CE) no800/
1999, artigo 30o. Apresentação da declaração de exportação o
mais tardar em… (data-limite fixada pelo prazo referido no no
5 do artigo 29o),
— Ennakolta maksettu tuki — asetuksen (EY) N:o 800/1999 30
artiklane, vienti-ilmoitus annettava viimeistään… (määräpäivä
vahvistetaan 29 artiklan 5 kohdassa mainitun aikarajoituksen
mukaisesti),
— Förfinansiering av exportbidrag - artikel 30 i förordning (EG) nr
800/1999. Exportdeklaration skall ges in senast den…
(tidspunkt fastställd enligt den i artikel 29.5 angivna tidsfristen).
(b) The supervising office of the warehouse of storage shall keep the
T5 control copy and shall enter under the heading ‘Remarks’ inthe section headed ‘Control of use and/or destination’ on the back
the following entries:
— La fecha de aceptación de la declaración de exportación:…
— La fecha de salida del territorio aduanero o la de llegada al
destino correspondiente:…
— Datoen for antagelsen af udførselsangivelsen:…
— Datoen for udgangen af toldområdet eller ankomsten til destina-
tionen:…
— Zeitpunkt der Annahme der Ausfuhranmeldung:…— Zeitpunkt des Verlassens des Zollgebiets oder des Erreichens
der Bestimmung:…
—την ηµεροµηνία αποδοχής της διασάφησης εξαγωγής: …
—την ηµεροµηνία εξόδου από το τελωνειακό έδαφος ή
αφίξεως στον προορισµό: …
— Date of acceptance of the export declaration:…— Date of exit from the customs territory or arrival at destina-
tion:…
— La date d'acceptation de la déclaration d'exportation:…
— La date de sortie du territoire douanier ou de l'arrivée à destina-
tion:…
— La data di accettazione della dichiarazione d'esportazione:…— La data di uscita dal territorio doganale o dell'arrivo a destina-
zione:…
— De datum van aanvaarding van de aangifte ten uitvoer:…
— De datum waarop de producten of goederen het douanegebied
hebben verlaten of ter bestemming zijn aangekomen:…
— Data de aceitação da declaração de exportação:…— Data de saída do território aduaneiro ou da chegada ao
destino:…
— Vienti-ilmoituksen vastaanottopäivämäärä:…
— Päivä, jona viety tullialueelta tai saapunut määräpaikkaan:…
— Mottagningsdag for exportdeklaration:…— Utförseldag från tullområdet eller ankomstdag till destina-
tionen:…
(c) Where, on their removal from storage, the products cross the terri-
tory of another Member State for the purpose of exportation or toreach the specified destination, the first customs office of destina-
tion shall act as customs office of departure and shall compile or
have compiled under its responsibility one or more new T5 controlcopies.
Box 104 of the new T5 control copy or copies shall be marked
accordingly. In addition, the number of the initial T5 control copy
shall be entered in box 106, together with the name of the customs
office issuing that copy and the date of issue.
Where the entry to be made in the section headed ‘Control of use
and/or destination’ on the initial T5 control copy is based on infor-mation from control copies received by customs authorities of other1999R0800 — EN — 01.01.2003 — 006.002 — 36
▼B
Member States or national documents received by other national
authorities, the customs office of destination referred to in the firstsubparagraph shall mark under ‘Remark’ the number(s) of the rele-
vant T5 control copies or national documents.
Where only part of the products covered by the T5 control copy
meets the conditions laid down, the customs office of destination
shall enter the quantity of products meeting those conditions inthe section headed ‘Control of use and/or destination’ on thecontrol copy.
3. In cases as referred to in paragraph1, boxes 37 and 40 of th e
export declaration shall be completed accordingly. The date of accep-
tance of the COM 7 declaration shall also be indicated in box 40.
Article 31
1. Advances on refunds shall only be paid at the specific request of
the exporter and by the Member State in which the payment declara-
tion is accepted.
Refund applications shall be made:
(a) in writing; Member States may make provision for a special form
to that end; or
(b) by computer transmission in accordance withth e rules laid down
by the competent authorities.
For the purposes of this paragraph, Article 199(2) and (3) and Articles
222, 223 and 224 of Regulation (EEC) No 2454/93 shall apply mutatis
mutandis.
2. The amount of the advance shall be calculated on the basis of the
rate applicable for any use or destination specified. In other cases, the
amount calculated in accordance withArticle 18(2) sh all apply.
Article 32
1. Export declarations shall be lodged by the last day of the time
limits laid down in Articles 28(6) and 29(5) in the Member State in
which the payment declaration is accepted or, where Article 30 applies,
in the Member State of storage.
2. For the purposes of this Article, Belgium, and Luxembourg shall
rank as a single Member State for the application of Article 5 of Regu-
lation (EEC) No 565/80.
Article 33
1. A security equal to the amount calculated in accordance with
Article 31(2), plus 15 %, shall be lodged prior to acceptance of thepayment declaration.
2. Member States may allow securities as provided for in paragraph
1 to be lodged after the payment declaration is accepted, provided thatnational provisions:
— require the exporter to lodge the security within 30 days of such
acceptance and before the advance is paid,
— ensure payment of an amount equal to the increase referred to in
paragraph l where the security is not lodged within the time limit,except in cases of force majeure ; however, further time may be
allowed if the exporter has taken all necessary precautions.
Article 34
1. Within 60 days of the day on which any procedure as provided
for in Article 4 or 5 of Regulation (EEC) No 565/80 ceases to applyto the products, they shall:
— leave the customs territory of the Community in their unaltered
state,
or1999R0800 — EN — 01.01.2003 — 006.002 — 37
▼B
— in the cases referred to in Article 36(1), of this Regulation, arrive at
their destination in their unaltered state.
2. Articles 7(3) and (4), 9 and 10 shall apply in cases covered by
paragraph1.
Article 35
1. Where proof of entitlement to a refund is provided in respect of
products eligible under this chapter, the advance and the sum payableshall be set off against each other. Where the sum due on the quantity
exported is higher than that paid in advance, the difference shall be
paid to the person concerned.
Where the sum due on the quantity exported is lower than that paid in
advance, and in particular where paragraph 2 applies, the competent
authority shall initiate without delay the procedure provided for in
Article 29 of Regulation (EEC) No 2220/85 witha view to repaymentby the operator of the difference between those two sums, increased by15 %.
2. By way of derogation from Article 50 and without prejudice to
the second subparagraph of paragraph 1 of this Article, where one ormore of the time limits laid down in this Regulation have not beenobserved the refund payable on the exports in question shall, exceptin cases offorce majeure , be adjusted as follows:
— it shall first be reduced by 15 % where one or more of the time
limits laid down in Articles 15(1), 28(6), 29(5) and 34(1) are
exceeded; this reduced refund shall be reduced by 2 % for eachday by which the time limits laid down in Articles 15(1), 28(6)and 29(5) are exceeded and by 5 % for each day by which thetime limit laid down in Article 34(1) is exceeded,
— where the documents referred to in Article 49(2) are presented
within six months of the time limit laid down, the refund adjustedwhere applicable in accordance with the first indent, shall bereduced by an amount equal to 15 % of the refund which wouldhave been paid had all the time limits been observed.
Article 50(4) and (6) shall apply mutatismutandis .
3. Where, for reasons of force majeure , sum due is lower than the
sum paid in advance, the 15 % increase shall not apply.
4. Where the product does not arrive at the destination for which the
advance was calculated because of an irregularity committed by a thirdparty to the detriment of the exporter, and where he immediately
informs the competent authorities thereof on his own initiative and in
writing, and reimburses the refund paid in advance, the increasereferred to in paragraph 1 shall be limited to the interest payable forthe period elapsed between receipt of the advance and its reimburse-ment, calculated in accordance withth e fourthsubparagraphof Article
52(1).
This provision shall not apply where the competent authorities have
already notified the exporter of their intention to carry out a check orif the exporter has become aware in some other way of this intention.1999R0800 — EN — 01.01.2003 — 006.002 — 38
▼B
TITLE III
OTHERTYPESOFEXPORTANDSPECIALCASES
CHAPTER 1
Destinations treated as exports from the Community, and victual-
ling
Article 36
1. For the purposes of this Regulation, the following shall be treated
as exports from the customs territory of the Community:
(a) supplies within the Community for victualling to:
— seagoing vessels,
— aircraft on international flights, including intra-Community
flights;
(b) supplies to international organisations established in the Commu-
nity;
(c) supplies to armed forces stationed in the territory of a Member
State, but not serving under its command.
2. Paragraph 1 shall apply only where imports of products of the
same type from third countries and intended for such uses are exemptfrom import duties in the Member State in question.
3. Deliveries of products to warehouses situated within the Commu-
nity and belonging to international organisations specialising inhumanitarian aid with a view to food-aid operations in third countries
shall rank as exports from the customs territory of the Community.
Authorisation to apply the first subparagraph shall be granted by the
competent authorities of the Member State of storage, who shall deter-
mine the customs status of the warehouse and shall take the measures
necessary to ensure that the products concerned reach their destination.
4. The provisions of Article 5(7) shall not apply to deliveries
covered by this Article. However, the Member States may take appro-
priate action to allow checks on the products.
Article 37
1. In the case of the supplies referred to in Articles 36 and 44,
Member States may, notwithstanding Article 5, authorise the followingprocedure to be followed for payment of refunds. Exporters authorisedto follow this procedure may not at the same time follow the normalprocedure in respect of the same products.
Authorisation may be restricted to certain places of loading in the
Member State of export. Authorisation may cover loading in otherMember States, in which case Article 8 shall apply.
2.►
M1For products loaded eachmonthas provided for in th is
Article, the last day of the month shall be used to determine the rateof refund applicable. ◄
In the case of Member States not participating in economic and mone-
tary union, the last day of the month shall also be used to determine the
euro exchange rate into national currency applicable to the amount of
the refunds.
3. Where the refund is determined by invitation to tender, the
licence must be valid on the last day of the month.1999R0800 — EN — 01.01.2003 — 006.002 — 39
▼C3
▼B
▼M1
▼B
4. Exporters must keep a register containing the following informa-
tion:
(a) the particulars needed to identify the products in accordance with
Article 5(4);
(b) the name or registration number of the vessels(s) or aircraft onto
which the products are loaded;
(c) the date of loading.
The particulars referred to in the first subparagraph shall be entered in
the register not later than the first working day following that ofloading. However, where loading is carried out in another MemberState, the abovementioned particulars shall be entered in the register
not later than the first working day following that on which the
exporter must have been notified that the products have been loaded.
Exporters shall also cooperate in any checks which Member States may
deem necessary and shall keep the registers for at least three yearsfrom the end of the current calendar year.
5. Member States may decide that registers may be replaced by the
documents used for deliveries, on which the customs authorities havecertified the date of loading.
6. Paragraphs 2 to 5 shall apply mutatis mutandis to deliveries as
referred to in Article 36(1)(b) and (c).
Article 38
1. For the purposes of Article 36(1)(a), products intended for
consumption on board aircraft or passenger vessels, including ferry-
boats, and prepared before loading shall be deemed to have been
prepared on board suchcraft.
2. This Article shall apply only on condition that, prior to their
preparation, the exporter furnishes sufficient evidence of the quantity,►
C2nature◄and characteristics of the basic products in respect of
which the refund is claimed.
3. The victualling warehouse arrangements provided for in Article
40 may apply to prepared products as referred to in paragraphs l and 2.
Article 39
1. Refunds shall not be paid unless the products for which the export
declarations have been accepted have arrived at a destination coveredby Article 36 in the unaltered state within 60 days of such acceptance.
2. Article 7(3) and (4) shall apply in the cases provided for in para-
graph1.
3. If, before they arrive at a destination covered by Article 36, a
product covered by an export declaration which has been acceptedcrosses Community territory other than that of the Member State inwhose territory such acceptance took place, proof that the product has
arrived at the specified destination shall be furnished by means of the
T5 control copy.
Boxes 33, 103, 104 and, where appropriate, 105 of the ►
C2T5
control copy shall be completed. ◄Box 104 shall be endorsed accord-
ingly.
4. Form 302, which accompanies products delivered to the armed
forces under Article 36(1)(c), shall rank as the T5 control copy referredto in paragraph 3, provided that the receipt of the products is certifiedon the form by the competent military authorities.
Article 40
1. Member States may pay exporters the refund in advance under
the special conditions set out below where evidence is furnished thatthe products have been placed, within 30 days of acceptance of theexport declaration and except in cases of force majeure , in premises1999R0800 — EN — 01.01.2003 — 006.002 — 40
▼B
subject to customs control with a view to victualling within the
Community of:
— seagoing vessels,
or
— aircraft on international flights, including intra-Community flights,
or
— drilling or extraction rigs as referred to in Article 44.
Premises subject to customs control, hereinafter referred to as ‘victual-
ling warehouses’, and warehousekeepers shall be specially approved for
the purposes of this Article.
2. Member States on whose territory victualling warehouses are
located shall grant approval only to warehousekeepers and victuallingwarehouses offering the necessary guarantees. Approval may be with-
drawn.
Approval shall be granted only to warehousekeepers who undertake in
writing:
(a) to place the products in the unaltered state or frozen and/or after
packaging for victualling within the Community on board:
— seagoing vessels,
or
— aircraft on international flights, including intra-Community
flights,
or
— drilling or extraction rigs as referred to in Article 44;
(b) to keep a register enabling the competent authorities to carry out
any checks necessary and stating in particular:
— the date of entry into the victualling warehouse,
— the serial numbers of the customs documents accompanying the
products ►
C2and◄the particulars of the customs office
concerned,
— the information required to identify the products pursuant to
Article 5(4),
— the date on which the products leave the victualling warehouse,
— the registration numbers and names (if any) of the vessels or
aircraft onto which the products are loaded or the name of anywarehouse to which they are transferred,
— the date on which they are placed on board;
(c) to keep the register for at least three years from the end of the
current calendar year;
(d) to cooperate in any checks, and in particular periodical checks,
which the competent authorities consider appropriate to verifycompliance with this paragraph;
(e) to pay any sums claimed by way of reimbursement of the refund
where Article 42 is applied:
3. Amounts paid to exporters pursuant to paragraph1 sh all be
entered as payments in the accounts of the body making the advance.
Article 41
1. Where an export declaration is accepted in the Member State in
which the victualling warehouse is located, the competent customsauthorities shall, on the entry of the goods into the victualling ware-house, endorse the national document used to obtain advance paymentof the refund with a statement to the effect that the products complywithArticle 40.
2. Where export declarations are accepted in Member States other
than that in which the victualling warehouse is located, proof that theproducts have been placed in a victualling warehouse shall be furnishedby means of the T5 control copy.1999R0800 — EN — 01.01.2003 — 006.002 — 41
▼B
Boxes 33, 103, 104 and, where appropriate, 105 of the ►C2T5
control copy shall be completed. ◄Box 104 of the T5 control copy
shall be completed with one of the following entries under the heading
‘Other’:
— Depositado con entrega obligatoria para el abastecimiento — Apli-
cación del artículo 40 del Reglamento (CE) no800/1999,
— Anbringelse på oplag med obligatorisk levering til proviantering —
anvendelse af artikel 40 i forordning (EF) nr. 800/1999,
— Einlagerung ins Vorratslager mit Lieferpflicht zur Bevorratung —
Artikel 40 der Verordnung (EG) Nr. 800/1999,
—Εναποθήκευση µε υποχρεωτική παράδοση για τον ανεφο-
διασµό —εφαρµογήτου άρθρου 40 του κανονισµού ΕΚ
Αριθ. 800 /1999
— Compulsory entry into warehouse for delivery for victualling —
Article 40 of Regulation (EC) No 800/1999,
— Mise en entrepôt avec livraison obligatoire pour l'avitaillement —
application de l'article 40 du règlement (CE) no800/1999,
— Deposito con consegna obbligatoria per l'approvvigionamento —
applicazione dell'articolo 40 del regolamento (CE) n. 800/1999,
— Opslag in depot onder verplichting van levering voor de bevoor-
rading van zeeschepen of luchtvaartuigen — toepassing van artikel40 van Verordening (EG) nr. 800/1999,
— Colocado em entreposto com destino obrigatório para abasteci-
mento — aplicação do artigo 40
odo Regulamento (CE) no800/
1999,
— Siirto varastoon sekä pakollinen toimittaminen muonitustarkoituk-
siin — asetuksen (EY) N:o 40 artiklan soveltaminen,
— Placering i lager med skyldighet at leverera för proviantering -
artikel 40 i förordning (EG) nr 800/1999.
The competent customs office of the Member State of destination shall
endorse the control copy with a statement to the effect that the productshave been placed in the warehouse after checking that the productshave been entered in the register provided for in Article 40(2).
Article 42
1. Where a product placed in a victualling warehouse is found not to
have arrived at, or not to be in a condition to be sent to, the destination
specified, the warehousekeeper shall pay a fixed sum to the competent
authority in the Member State of storage.
2. The fixed sum referred to in paragraph 1 shall be calculated as
follows:
(a) the total import duties applicable to an identical product on release
for free circulation in the Member State of storage shall be deter-
mined;
(b) the amount obtained pursuant to (a) shall then be increased by
20 %.
The rate to be used to calculate the import duties shall be:
— that applying on the day on which the product arrived at a destina-
tion other than that specified or the day from which it was nolonger in a condition to be sent to the specified destination,
or
— where that day cannot be determined, the rate applying on the day
on which it was found that the compulsory destination was notobserved.
3. Where the warehousekeeper can show that the amount paid in
advance on the product in question is lower than the fixed sum calcu-
lated pursuant to paragraph 2, he shall pay that amount only, plus 20 %.
However, where the amount is paid in advance in another Member
State, it shall be increased by 40 %. In such cases, as far as theMember States of storage which do not belong to the European Mone-tary Union are concerned, the amount shall be converted into the1999R0800 — EN — 01.01.2003 — 006.002 — 42
▼B
national currency of the Member State of storage using the euro
exchange rate prevailing on the day used to calculate the dutiesreferred to in point (a) of paragraph2.
4. The payment provided for in this Article shall not cover losses
occurring during storage in a victualling warehouse due to naturaldecrease or to packaging.
Article 43
1. At least once every 12 months the competent authorities of the
Member States in which victualling warehouses are located shallconduct a physical check of the quantity of products stored therein.
However, if the entry of products into, and their removal from, the
victualling warehouses are subject to permanent physical checks by
the customs authorities, the competent authorities may confine verifica-tion to documentary checks of products stored.
2. The competent authorities of the Member States of storage may
authorise the transfer of the products to another victualling warehouse.
In such cases, the particulars of the second victualling warehouse shall
be entered in the register of the first. The second victualling warehouseand warehousekeeper shall also be specially approved for the purposesof the victualling warehouse procedure.
Once the products have been placed under supervision in the second
victualling warehouse, the second warehousekeeper shall be liable forany sums payable pursuant to Article 42.
3. Where the second victualling warehouse is not located in the
same Member State as the first, proof that the products have been
placed in the second warehouse shall be furnished by means of theoriginal of the T5 control copy, which shall bear one of the entries setout in Article 41(2).
The competent customs office of the Member State of destination shall
endorse the T5 control copy with a statement to the effect that the
products have entered the warehouse after checking that they areentered in the register provided for in Article 40(2).
4. Where the products are removed from the victualling warehouse
and placed on board craft in a Member State other than the Member
State of storage, proof that they have been so placed shall be furnishedin accordance withArticle 39(3).
5. Proof of placing under supervision in another victualling ware-
house, proof of delivery on board a craft in the Community and proof
of delivery as referred to in Articles 44 and 45(3)(a) shall be furnished,
except in cases of force majeure , within 12 months of the date of
removal of the products from the victualling warehouse, Article 49(3),(4) and (5) applying mutatismutandis .
CHAPTER 2
Specialcases
Article 44
1. Deliveries of catering supplies:
(a) to drilling or extraction rigs, including ancillary facilities providing
support services for such operations, located within the Europeancontinental shelf or the continental shelf of the non-European partof the Community but outside a three-mile zone from the base lineused to determine a Member State's territorial sea;
and
(b) on the high seas, to naval and auxiliary vessels flying the flag of a
Member State;
shall, for the purpose of establishing the rate of refund payable, rank as
deliveries of supplies within the meaning of Article 36(1)(a).1999R0800 — EN — 01.01.2003 — 006.002 — 43
▼B
‘Catering supplies’ means products intended solely for consumption on
board.
2. Paragraph 1 shall apply only where the rate of refund is higher
than the lowest rate.
Member States may apply these provisions to all deliveries of catering
supplies, provided that:
(a) a certificate of delivery on board is furnished;
and
(b) in the case of rigs:
— the delivery takes place under supply operations recognised as
normal by the competent authorities of the Member State from
which shipment to the rig takes place. In this connection, theports or places of loading, the type of vessel — where supplyis by sea — and the type of packaging and containers shall,except in cases of forcemajeure , be those normally used,
— the supply vessel or helicopter is operated by a natural or legal
person who keeps records in the Community which are avail-able for consultation and which provide sufficient details ofthe voyage or flight.
3. Certificates of delivery on board as provided for in point (a) of
paragraph 2 shall give full details of the products and the name and/orother details identifying the rig or naval or auxiliary vessel to which
they were delivered and the date of delivery. Member States may
require further information to be given.
Suchcertificates sh all be signed:
(a) in the case of rigs: by a person whom the operators of the rig
consider responsible for catering supplies. The competent authori-
ties shall take the measures necessary to ensure that thetransactions are genuine. Member States shall notify the Commis-sion of the measures taken;
(b) in the case of naval or auxiliary vessels: by the naval authorities.
By way of derogation from paragraph2, in th e case of supplies to rigs
Member States may release exporters from the obligation to presentcertificates of delivery on board in the case of deliveries:
— qualifying for a refund not exceeding EUR 3 000 per export,
— providing adequate guarantees to the satisfaction of the Member
State regarding the arrival at destination of the products, and
— where the transport document and proof of payment are presented.
4. The competent authorities of the Member State granting the
refund shall carry out checks of quantities declared as delivered to
rigs by verifying the records of the exporter and of the operator of thesupply vessel or helicopter. They shall also ensure that the quantities ofsupplies for victualling delivered pursuant to this Article do not exceedthe requirements of the crew.
For the purposes of the first subparagraph, the assistance of the compe-
tent authorities of other Member States may, where necessary, berequested.
5. Where Article 8 applies to deliveries to a rig, one of the
following shall be entered under ‘Other’ in box 104 of the T5 control
copy:
— Suministro para el abastecimiento de las plataformas — Regla-
mento (CE) n
o800/1999,
— Proviant til platforme — forordning (EF) nr. 800/1999,
— Bevorratungslieferung für Plattformen — Verordnung (EG) Nr.
800/1999,
—Προµήθειες τροφοδοσίας για εξέδρες —κανονισµός (ΕΚ)
Αριθ. 800 /1999,
— Catering supplies for rigs — Regulation (EC) No 800/1999,1999R0800 — EN — 01.01.2003 — 006.002 — 44
▼B
— Livraison pour l'avitaillement des plates-formes — règlement (CE)
no800/1999,
— Provviste di bordo per piattaforma — Regolamento (CE) n. 800/
1999,
— Leverantie van boordproviand aan platform — Verordening (EG)
nr. 800/1999,
— Fornecimentos para abastecimento de plataformas — Regulamento
(CE) no800/1999,
— Muonitustoimitukset lautoille — asetus (EY) N:o 800/1999,
— Proviant till plattformar — förordning (EG) nr 800/1999.
6. Where Article 40 is applied, the warehousekeeper shall undertake
to record details of the rig to which each consignment is sent, the
name/number of the supply vessel/helicopter and the date of delivery
on board, in the register provided for in point (b) of Article 40(2).Certificates of delivery on board as provided for in point (a) of para-graph 3 of this Article shall be deemed to form part of such registers.
7. Member States shall arrange for a record to be kept of the quan-
tities of products, broken down by sector, delivered to rigs andqualifying under this Article.
Article 45
1. Witha view to determining th e level of refund to be granted,
supplies for victualling outside the Community shall be regarded assupplies under point (a) of Article 36(1).
2. Where the rate of refund varies according to destination, para-
graph 1 shall apply on condition that proof is furnished that the
products actually placed on board are the same as these leaving thecustoms territory of the Community to that end.
3. The proof referred to in paragraph 2 shall be provided in the
following manner:
(a) Proof of direct delivery on board for victualling shall be furnished
by a customs document or a document countersigned by thecustoms authorities of the third country of delivery on board; suchdocuments may be drawn up in accordance withth e model set out
in Annex III.
They must be completed in one or more official languages of the
Community and a language used in the third country concerned.
‘Direct delivery’ means the delivery of a container or an undivided
consignment of products placed on board a vessel.
(b) Where the exported products do not constitute a direct delivery and
are placed under customs supervision in the third country of desti-
nation before delivery on board for victualling, proof of suchdelivery on board shall be furnished by the following documents:
— a customs document or a document countersigned by the
customs authorities of the third country certifying that thecontents of a container or an undivided consignment of productshas been placed in a victualling warehouse and that theproducts making up the latter are to be used solely for victual-
ling; suchdocuments may be drawn up in accordance withth e
model set out in Annex III, and
— a customs document or a document countersigned by the
customs authorities of the third country of delivery on boardcertifying that all the products in a container or an undivided
consignment have definitively left the victualling warehouse
and been delivered on board and specifying the number ofpartial deliveries; suchdocuments may be drawn up in accor-dance withth e model set out in Annex III.
(c) Where the documents referred to in (a) and the second indent of (b)
cannot be produced, the Member State may accept evidence in theform of an acceptance certificate signed by the master or anotherduty officer and bearing the vessel's stamp.1999R0800 — EN — 01.01.2003 — 006.002 — 45
▼B
Where the documents referred to in the second indent of (b) cannot
be produced, the Member State may accept evidence in the form ofan acceptance certificate signed by an airline employee and bearing
the airline's stamp.
(d) Documents as referred to in (a) and the second indent of (b) shall
not be accepted by Member States unless they provide full detailsof the products delivered on board and state the date of deliveryand the registration number and name (if any) of the vessel(s) or
aircraft. To ascertain whether the quantities of supplies delivered
for victualling correspond to the normal requirements of the crewand passengers of the vessel or aircraft in question, Member Statesmay require additional information or documents to be provided.
4. In all cases, a copy or photocopy of the transport document and
the document providing evidence of payment for the supplies forvictualling must be presented in support of applications for payment.
5. Products placed under the arrangements referred to in Article 40
may not be used for deliveries in accordance withpoint (b) of para-
graph3.
6. Article 17 shall apply mutatismutandis .
7. Article 37 shall not apply to cases covered by this Article.
Article 46
1. By way of derogation from Article 161(3) of Regulation (EEC)
No 2913/92, agricultural products consigned to ►
C2the Island of
Heligoland ◄shall be deemed to be exported for the purposes of the
provisions on the payment of refunds.
2. Products consigned to San Marino shall not be deemed to be
exported for the purposes of the provisions on the payment of refunds.
Article 47
1. Refunds may not be granted on products re-exported pursuant to
Article 883 of Regulation (EEC) No 2454/93 except where applicationsfor repayment or remission of the import duties are subsequently
rejected and where the other conditions on the granting of refunds are
fulfilled.
2. Where products are re-exported under the procedure referred to in
paragraph 1, a reference to that procedure shall be made on documentsas referred to in Article 5(4).
Article 48
In the case of exports consigned to:
— armed forces stationed in a third country, under the command of a
Member State or of an international organisation of which at leastone Member State is a member,
— international organisations established in a third country, of which
at least one Member State is a member,
— diplomatic bodies established in a third country,
in respect of which the exporter cannot furnish the proof provided for
in Article 16(1) or (2), the products shall be deemed to have been
imported into the third country where such armed forces are stationedor suchinternational organisations or diplomatic bodies are establish ed,upon presentation of proof of payment for the products, and anacknowledgment of delivery issued by the armed forces, internationalorganisation or diplomatic body in the third country in question.1999R0800 — EN — 01.01.2003 — 006.002 — 46
▼B
TITLE IV
PROCEDUREFORPAYMENTOFREFUNDS
CHAPTER 1
General
Article 49
1. Refunds shall be paid only on a specific application by the
exporter and by the Member State in whose territory the exportdeclaration is accepted.
Refund applications shall be made:
(a) in writing, for which purpose Member States may lay down a
special form; or
(b) by computer transmission, in accordance withrules to be laid down
by the competent authorities.
For the purposes of this paragraph, Articles 199(2) and (3), 222, 223
and 224 of Regulation (EEC) No 2454/93 shall apply mutatismutandis .
2. Except in cases of force majeure , the documents relating to
payment of the refund or release of the security must be submittedwithin 12 months of the date on which the export declaration isaccepted.
Where the export licence used for the export transaction granting enti-
tlement to payment of the refund is issued by a Member State other
than the Member State of exportation, the documents relating to
payment of the refund shall contain a photocopy of both sides of thatlicence, duly annotated.
3. Where the T5 control copy or, where appropriate, the national
document proving exit from the customs territory of the Communityis not returned to the office of departure or the central body withinthree months of issue owing to circumstances beyond the control ofthe exporter, the latter may submit to the competent agency a reasoned
request that other documents be deemed equivalent.
The documents to be submitted in support of such requests shall
include the following:
(a) where the control copy or the national document has been issued
by way of proof that the products have left the customs territory
of the Community:
— a copy or photocopy of the transport document,
and
— a document which shows that the product has been presented at
a customs office in a third country or one or more of the docu-ments referred to in Article 16(1), (2) and (4).
The requirement covering the documents referred to in the second
indent may be waived in the case of exports on which the refunddoes not exceed EUR 1 200; in such cases, however, the exportershall submit proof of payment.
In the case of exports to third countries which are signatories to the
Convention on a Common Transit Procedure, return copy 5 of the
common transit document, duly stamped by suchcountries, a
photocopy thereof certified as a true copy or a notification fromthe customs office of departure shall count as supporting docu-ments;
(b) where Articles 36, 40 or 44 apply, confirmation by the customs
office responsible for checking the destination in question that the
conditions for endorsement of the relevant T5 control copy by thesaid office have been fulfilled; or
(c) where Article 36(1)(a) or 40 applies, the acceptance certificate
provided for in Article 45(3)(c) and a document proving paymentfor the supplies for victualling.1999R0800 — EN — 01.01.2003 — 006.002 — 47
▼B
For the purposes of this paragraph, a certificate from the customs office
of exit to the effect that the T5 control copy has been duly presentedand stating the serial number and the office of issue of the control copy
and the date on which the product left the customs territory of the
Community shall be equivalent to the T5 control copy.
Paragraph 4 shall apply as regards the presentation of equivalent proof.
4. Where, despite having acted with all due diligence, the exporter
has been unable to obtain and forward the documents required underArticle 16 within the time limit laid down in paragraph 2, he may begranted, on his application, further time in which to present them.
5. Applications for other documents to be deemed equivalent
pursuant to paragraph 3, whether or not accompanied by supportingdocuments, and applications for further time as provided for in para-graph 4 shall be submitted within the time limit laid down in
paragraph 2. However, if those applications are submitted within six
months following this time-limit, the provisions of the first subpara-graphof Article 50(2) sh all apply.
6. Where Article 37 is applied, applications for payment of the
refund must be submitted, except in cases of forcemajeure , within the
12 months following the month of delivery on board; however, author-isations as provided for in Article 37(1) may require exporters to lodgeapplications for payment within shorter time limits.
7. The competent authorities of the Member States may require
translations of all documents relating to applications for payment ofrefunds into the official language or one of the official languages ofthe Member State concerned.
8. Payments as referred to in paragraph 1 shall be made by the
competent authorities within three months of the day on which theyare in possession of all documents and information required to settlethe claim, except in the following cases:
(a)forcemajeure ;
or
(b) where a special administrative inquiry into entitlement to the
refund has been opened. In such cases, payment shall only bemade after entitlement to the refund has been recognised;
or
(c) for the application of the compensation provided for in the second
subparagraphof Article 52(2).
9. Member States may decide not to grant refunds where the amount
is less than or equal to EUR 100 per export declaration.
Article 50
1. In circumstances where all requirements laid down by Commu-
nity rules for showing entitlement to a refund other than compliancewithone of th e time limits laid down in Articles 7(1), 15(1) and 40(1)have been met, the following rules shall apply:
(a) the refund shall first be reduced by 15 %;
(b) the remainder of the refund, hereinafter referred to as the ‘reduced
refund’, shall be further reduced as follows:
(i) 2 % of the reduced refund shall be lost for each day by which
the time limit laid down in Article 15(1) is exceeded;
(ii) 5 % of the reduced refund shall be lost for each day by which
the time limit laid down in Article 7(1) is exceeded; or
(iii) 10 % of the reduced refund shall be lost for each day by
which the time limit laid down in Article 40(1) is exceeded.
2. Where proof that all the requirements laid down by Community
regulations have been fulfilled is provided within six months of expiry1999R0800 — EN — 01.01.2003 — 006.002 — 48
▼M4
▼B
▼B
of the time limits laid down in Article 49(2) and (4), the refund paid
shall be 85 % of the sum that would have been paid had all the require-ments been fulfilled.
Where proof that all the requirements laid down by Community regula-
tions have been fulfilled is provided within six months of expiry of the
time limits laid down in Article 49(2) and (4) but the time limits laid
down in Articles 7(1), 15(1) or 40(1) are exceeded, the refund paidshall be equal to the refund reduced in accordance with paragraph 1,less 15 % of the sum that would have been paid had all the time limitsbeen met.
3. Where a refund has been paid in advance in accordance with
Article 24 and one or more of the time limits laid down in Articles7(1) and 15(1) have not been met, the part of the security forfeitedshall be equal to:
— the reduction calculated pursuant to paragraph 1,
— plus 10 %.
The balance of the security shall be released.
Where a refund has been paid in advance in accordance with Article 24
and proof that all the requirements laid down by Community regula-
tions have been fulfilled is furnished within six months of expiry of
the time limits laid down in Article 49(2) and (4), the amount to bereimbursed shall be equal to 85 % of the security.
Where, in cases covered by the third subparagraph, one or more of the
time limits laid down in Articles 7(1) and 15(1) have in addition notbeen met, the amount to be reimbursed shall be equal to:
— the amount reimbursed pursuant to the third subparagraph,
— less the part of the security forfeited pursuant to the first subpara-
graph.
4. The total refund lost may not exceed the full refund that would
have been paid had all the requirements been fulfilled.
5. For the purposes of this Article, failure to meet the time limit laid
down in Article 39(1) shall rank as failure to meet the time limit laiddown in Article 7(1).
6. Where Article 4(2) and/or Article 18(3) and/or Article 51 apply:
— the reductions provided for in this Article shall be calculated on the
basis of the refund payable pursuant to Article 4(2) and/or Article
18(3) and/or Article 51,
— refunds lost pursuant to this Article shall not exceed those payable
pursuant to Article 4(2) and/or Article 18(3) and/or Article 51.
CHAPTER 2
Penalties andrecovery ofamountsover-paid
Article 51
1. Where it is found that an exporter with a view to the grant of an
export refund has applied for a refund exceeding that applicable, the
refund due for the relevant exportation shall be that applicable to theproducts actually exported, reduced by:
(a) half the difference between the refund applied for and that applic-
able to the actual export;
(b) twice the difference between the refund applied for and that applic-
able where the exporter intentionally provides false information.
2. The refund applied for shall be deemed to be the amount calcu-
lated from the information provided pursuant to Articles 5 or 26(2).Where the refund varies according to destination, the differentiatedpart of the refund applied for shall be calculated using the particularsof quantity, weight, and destination provided pursuant to Article 49.1999R0800 — EN — 01.01.2003 — 006.002 — 49
▼B
3. The penalty provided for in point (a) of paragraph 1 shall not
apply:
(a) in cases of forcemajeure ,
(b) in exceptional cases where the exporter, on his own initiative,
immediately after becoming aware that the refund applied for isexcessive, notifies the competent authority thereof in writing,unless the competent authority has informed the exporter that itintends to examine the request or the exporter has otherwise
become aware of this intention, or the competent authority has
already established that the refund requested was incorrect;
(c) in cases of obvious error as to the refund applied for, recognised by
the competent authorities;
(d) in cases where the refund sought is in accordance with Regulation
(EC) No 1222/94, and in particular Article 3(2) thereof, and iscalculated on the basis of the average quantities used over a speci-fied period;
(e) in cases of weight adjustment in so far as the difference in weight
is due to a difference in the weighing method applied.
4. Where the reduction provided for in points (a) and (b) of para-
graph 1 results in a negative amount, the exporter shall pay thatnegative amount.
5. Where the competent authorities establish that the refund applied
for is incorrect and that export has not taken place and consequentlythe refund cannot be reduced, the exporter shall pay the penalty underpoint (a) or (b) of paragraph 1 which would apply if the export hadtaken place. Where the rate of refund varies according to destination,
the lowest positive rate or, if higher, the rate resulting from the indica-
tions as to the destination pursuant to Article 24(2) or 26(4) shall beused to calculate the refund applied for and the refund applicable,except where a compulsory destination is stipulated.
6. Payment under paragraphs 4 and 5 shall be made within 30 days
of receipt of the application for payment. Where that time limit is notmet, the exporter shall pay interest at the rate referred to in Article52(1) on the period commencing 30 days from the date of receipt ofthe payment demand and ending on the day preceding that of payment
of the amount demanded.
7. The penalties shall not apply simply where the refund applied for
is higher than the refund applicable pursuant to Articles 4(2), 18(3),35(2) and/or 50.
8. Penalties shall apply without prejudice to additional penalties laid
down at national level.
9. Member States may waive the imposition of penalties of EUR 60
or less per export declaration.
10. Where the product indicated on the export declaration or
payment declaration is not covered by the licence, no refund shall be
due and paragraph1 sh all not apply.
11. Where the refund has been fixed in advance, the calculation of
the penalty shall be based on the refund rates valid on the day onwhich the licence application is lodged and without taking account of
the loss of refund pursuant to Article 4(1) or the reduction of the
refund pursuant to Article 4(2) or Article 18(3). Where necessary, thoserates shall be adjusted on the day of acceptance of the export declara-tion or payment declaration.
Article 52
1. Without prejudice to the obligation to pay the negative amount
pursuant to Article 51(4), the beneficiary shall reimburse refundsunduly received, which includes any penalty applicable pursuant to1999R0800 — EN — 01.01.2003 — 006.002 — 50
▼B
Article 51(1) and interest calculated on the time elapsing between
payment and reimbursement. However,
(a) where reimbursement is covered by an unreleased security, seizure
of that security in accordance with Article 25(1) or 35(1) shallconstitute recovery of the amounts due;
(b) where the security has been released, the beneficiary shall pay that
part of the security which would have been forfeited, plus interest
calculated from the date of release to the day preceding that of
payment.
Payment shall be made within 30 days of receipt of the demand for
payment.
Where beneficiaries are asked to reimburse funds, for the purposes of
calculating interest the Member State may consider payment to bemade on the 20th day following the date of the request for reimburse-
ment.
The rate of interest applicable shall be calculated in accordance with
national law; it may not, however, be lower than the rate applicable
for the recovery of amounts under national provisions.
Where payment is made unduly as a result of an error by the competent
authorities, no interest or at most an amount corresponding to the profitrealised unduly, to be determined by the Member State, shall be
collected.
Where the refund is paid to an assignee, he and the exporter shall be
jointly and severally liable for reimbursement of amounts over-paid,
securities unduly released and interest relating to the exports
concerned. The assignee's liability shall, however, be limited to theamount paid to him, plus interest.
2. Amounts recovered, amounts pursuant to Articles 51 (4) and (5)
and interest collected shall be paid to the paying agencies, which shalldeduct the amounts concerned from European Agricultural Guidanceand Guarantee Fund (EAGGF) expenditure, without prejudice toArticle 7 of Council Regulation (EEC) No 595/91 (
1).
Where the time limit for payment is not met, Member States may
decide that, in place of reimbursement, any amounts over-paid, securi-ties unduly released and compensatory interest shall be deducted fromsubsequent payments to the exporter concerned.
The second subparagraph shall also apply to amounts to be paid
pursuant to Article 51(4) and (5).
3. Without prejudice to the possibility provided for in Article 51(9)
of waiving the application of penalties in the case of small amounts,Member States may waive the reimbursement of refunds over-paid,securities unduly released, interest and amounts as provided for inArticle 51(4) where such reimbursement per export declaration does
not exceed EUR 60, on condition that national law lays down similar
rules providing for non-recovery in suchcases.
4. The reimbursement obligation referred to in paragraph 1 shall not
apply:
(a) if the payment was made by error of the competent authorities
itself of the Member States or of another authority concerned andthe error could not reasonably be detected by the beneficiary and
the beneficiary for his part acted in good faith; or
(b) if the period which passed between the day of the notification to
the beneficiary of the final decision on the granting of the refundand that of the first information of the beneficiary by a national orCommunity authority concerning the undue nature of the paymentconcerned is more than four years. This provision shall apply onlyif the beneficiary has acted in good faith.1999R0800 — EN — 01.01.2003 — 006.002 — 51
(1) OJ L 67, 14.3.1991, p. 11.
▼B
The acts of any third party relating directly or indirectly to the formal-
ities necessary for the payment of the refund, including the acts of theinternational control and supervisory agencies, shall be attributable to
the beneficiary.
The provisions of this paragraph shall not apply to advances on
refunds. In case of non-reimbursement due to the application of thisparagraph, the administrative sanction pursuant to point (a) of Article51(1) shall not apply.
TITLE V
FINALPROVISIONS
Article 53
Member States shall notify the Commission:
— without delay, of cases where Article 20(1) applies; the Commis-
sion shall notify the other Member States,
— for each12-digit code, of th e quantities of exported products not
covered by export licences withadvance fixing of th e refund forthe cases referred to in the first indent of the second subparagraphof Article 4(1), Article 6 and Article 45. Member States shall takethe measures required to ensure that such information is notified by
no later than the second month following that of completion of
customs export formalities.
Article 54
1. Regulation (EEC) No 3665/87 is hereby repealed.However, that Regulation shall continue to apply:
— to exports covered by export declarations accepted ►
C1prior to
the application of this ◄Regulation,
and
— where Regulation (EEC) No 565/80 applies to exports covered by
payment declarations accepted ►C1prior to the application of
this◄Regulation.
2. References in all Community instruments to Regulations (EEC)
No 1041/67, (EEC) No 192/75, (EEC) No 2730/79, (EEC) No 798/80,
(EEC) No 2570/84, (EEC) No 2158/87 and (EEC) No 3665/87 or to
their specific articles shall be construed as referring to this Regulationor to the corresponding Articles thereof.
A correlation table, relative to the Articles of Regulation (EEC) No
3665/87, is set out in Annex I.
Article 55
This Regulation shall enter into force on the seventh day following its
publication in the Official JournaloftheEuropeanCommunities .
It shall apply from 1 July 1999.On application by the interested parties, the provisions of the second
subparagraphof Article 7(1) and Article 15(4) sh all apply to exports
for which the customs export formalities were completed on or after
19 January 1998.
This Regulation shall be binding in its entirety and directly applicable
in all Member States.1999R0800 — EN — 01.01.2003 — 006.002 — 52
▼B
ANNEX
CorrelationTable
This Regulation Regulation (EEC) No 3665/87
Article 1 Article 1
Article 2 Article 2
Article 3 —Article 4 Article 2aArticle 5 Article 3Article 6 Article 3aArticle 7 Article 4Article 8 Article 6Article 9 Article 6a
Article 10 Article 7
Article 11(1), (5) and (6) Article 8Article 11(2), (3) and (4) Article 10Article 12 Article 9Article 13 Article 12Article 14 Article 16Article 15 Article 17Article 16 Article 18
Article 17 Article 19
Article 18 Article 20Article 19 Article 21Article 20(1), (2) and (3) Article 5Article 20(4) Article 15(2)Article 21 Article 13Article 22 Article 14Article 23 Article 15(1)
Article 24 Article 22
Article 25 Article 23Article 26 Article 25Article 27 Article 26Article 28(1), (2), (3), (5) and (6) Article 27Article 29 Article 28Article 30 Article 28aArticle 31 Article 29
Article 32 Article 30
Article 33 Article 31Article 34 Article 32Article 35 Article 33Article 36 Article 34Article 37 Article 35Article 38 Article 36Article 39 Article 37
Article 40 Article 38
Article 41 Article 39Article 42 Article 40Article 43 Article 411999R0800 — EN — 01.01.2003 — 006.002 — 53
▼B
This Regulation Regulation (EEC) No 3665/87
Article 44 Article 42
Article 45 Article 43
Article 46 Article 44
Article 47 Article 45
Article 48 Article 46
Article 49(1) to (7) Article 47
Article 49(9) Article 11(2)
Article 50 Article 48
Article 51 Article 11(1)
Article 52 Article 11(3) to (6)
Article 53 Article 49
Article 54 Article 50
Article 55 Article 51
Annex I Annex I
Annex II Annex III
Annex III Annex IV
Annex IV
Annex V1999R0800 — EN — 01.01.2003 — 006.002 — 54
▼B
ANNEX II
List of third countries referred to in Article 16(2)(d) which require the
productstobeimportedbeforethefundscanbetransferredinpayment
Algeria
Burundi
Equatorial Guinea
KenyaLesothoMalawi
Malta
St LuciaSenegalTanzania1999R0800 — EN — 01.01.2003 — 006.002 — 55
▼B
ANNEX III
1999R0800 — EN — 01.01.2003 — 006.002 — 56
▼B
ANNEX IV
Listofthirdcountriesandterritories referred toinArticle17(b)and(c)
Iceland
Norway
LiechtensteinSwitzerland
Heligoland
AndorraGibraltarCeuta and Melilla
Vatican City
MaltaCyprus
Morocco
TurkeyEstoniaLatvia
Lithuania
PolandCzechRepublic
Slovakia
HungaryRomaniaBulgaria
Albania
UkraineBelarusMoldova
Russia
GeorgiaArmenia
Azerbaijan
SloveniaCroatiaBosnia-Herzegovina
Serbia and Montenegro
Former Yugoslav Republic of Macedonia1999R0800 — EN — 01.01.2003 — 006.002 — 57
▼B
ANNEX V
ListofproductstowhichArticle 20(4)(d)applies
I. Products listed in Article 1 of Regulation (EC) No 3072/95 (rice)
II. Products listed in Article 1 of Regulation (EEC) No 1785/81 (sugar and
isoglucose)
III. Products listed in Article 1 of Regulation (EEC) No 1766/92 (cereals)
IV.
CN code Beef/veal
0102 Live bovine animals
0201 Meat of bovine animals, freshor ch illed
0202 Meat of bovine animals, frozen
02061095 Thick skirt and thin skirt, fresh or chilled
02062991 Thick skirt and thin skirt, frozen
V.
CN code Milk and milk products
0402 Milk and cream, concentrated or containing added
sugar or other sweetening matter
04039011 to
04039039Buttermilk powder
04049021 to
04049089Milk constituents
0405 Butter and other fats and oils derived from milk
040620 Grated or powdered cheese
040630 Processed cheese
04069013 to
04069027
Other cheese/C148/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C149/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C15004069061 to
04069081
04069086 to
04069088
VI.
CN code Wine
22042962
Table wine in bulk/C148/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C149/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C15022042964
22042965
22042971
22042972
22042975
22042983
22042984
22042994
220429981999R0800 — EN — 01.01.2003 — 006.002 — 58
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VII.
CN codeAgricultural products exported in the form of goods not
covered by Annex II to the Treaty
19019091 - - - Containing no milk fats, sucrose, isoglucose,
glucose or starch or containing by weight less than
1,5 % milk fat, 5 % sucrose (including invert sugar)
or isoglucose, 5 % glucose or starch, excluding food
preparations in powder form of goods of heading Nos
0401 to 0404
21011292 - - - Preparations witha basis of th ese extracts,
essences or concentrates of coffee
21012092 - - - Preparations witha basis of extracts, essences or
concentrates of tea or maté
35051010 to
35051090Dextrines and other modified starches
38091010 to
38091090Finishing agents, dye carriers to accelerate the dyeing
or fixing of dyestuffs and other products and prepara-
tions witha basis of amylaceous substances1999R0800 — EN — 01.01.2003 — 006.002 — 59
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ANNEX VI
RequirementsforapprovalandcontrolofSAsbyMember States
ChapterI
Approvalrequirements
(a) The SA must be an entity having legal capacity and has to be registered in
the Register of companies of the responsible Member State.
(b) The SA's constituting articles must stipulate that one of its declared aims is
control and supervision of agricultural products at international level.
(c) The SA must have international coverage in order to be able to carry out
certification on a world-wide basis, either by implantation through subsidi-
aries in a number of third countries and/or by way of directly attending the
discharge operations with their own salaried inspectors from the nearest
regional office or from the national office in the Community or with local
agents that are subjected to proper supervision by the SA.
The subsidiaries referred to in the previous paragraph must be owned by
more than half of the capital by the SA. However, if national legislation in
the third country concerned limits foreign ownership of the capital to 50 %or less, effective control of the subsidiary shall be sufficient for the purpose
of the preceding subparagraph. This control shall be proved by appropriate
means, suchas, in particular, th e existence of a management agreement,
composition of its board of directors and senior management or similar
arrangements.
(d) The SA must have proved experience in control and supervision in agricul-
tural and food products. This experience shall be established by submitting
evidence relating to the inspections carried out over the previous three
years, or currently in progress. These references must include information
on the type of checks carried out (nature, quantity of products, place of
inspection, etc.) and names and addresses of bodies or entities which can
provide information about the applicant.
(e) The SA must fulfil the requirements laid down in the standard norm EN
45011, points 4.1.1, 4.1.2, 4.1.4, 4.2a) to p), 4.4, 4.5, 4.7, 4.8.1b) to f),
4.8.2, 4.9.1, 4.10, 5, 7, 9.4.
(f) The SA's financial situation (capital, turnover, etc.) must be sound. Proofs of
the financial soundness, as well as its annual accounts for the past three
years, containing the balance sheet, the profit and loss account, and, if
required by law the auditors' report and the directors' report, shall be
presented.
(g) The administrative organisation of the SA must have an ‘internal audit unit’,
which will be responsible for assisting the national authorities in the activ-
ities of control and inspection that they will undertake on the approved SAs.
ChapterII1.Performance'sengagementsofSAs
Approved SAs must engage at all time their responsibility and professional
competence when delivering the certificates of arrival.
Approved SAs must conform in the course of their activities to the
following criteria:
(a) they must execute all possible controls to determine the identity and
weight of the products covered by the certificates;
(b) the management of the SA must properly oversee the controls under-
taken by the staff of the company in the third countries of destination;
(c) SAs must keep a file on eachcertificate delivered, in wh ichevidence
of the survey work carried out in order to support the conclusions
stated in the certificate is recorded (quantitative controls and documen-
tary checks effected, etc.). Files on the certificates issued must be kept
for 5 years.
(d) The approved SAs shall verify the unloading operations with their own
suitably qualified, permanent personnel or withlocal agents based or
active in the country of destination, or by sending their own personnel
from regional offices or a national office in the Community. Interven-
tion of local agents must be regularly supervised by suitably qualified,
permanent employees of the SAs.1999R0800 — EN — 01.01.2003 — 006.002 — 60
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2.ControllingtheperformanceofSAs
2.1. Member States will have the responsibility for checking the soundness and
appropriateness of the certification functions carried out by the SAs.
Prior to the three-year renewal period, national authorities shall carry out
an inspection visit to the registered office of the SA.
Whenever there are reasonable doubts about the quality and accuracy of the
certificates drawn up by a particular SA, the competent authority shall
make an on the spot inspection to the registered office of the company in
order to verify that the rules contained in this Annex are applied correctly.
The Member States shall pay particular attention while inspecting the SA,
to the working methods and operational procedures of the SA in carrying
out its functions, as well as examining at random, files concerning certifi-
cates presented to the paying agency in the procedure for payment of
refunds.
Member States may employ external and independent auditors to carry out
the task of controlling the SAs in the framework of the procedure set up in
this Annex.
Member States may take any other measures they consider necessary for a
proper control of the SAs.
2.2. Member States authorities must pay particular attention, when checking the
claims for export refunds supported by certificates from SAs, to the
following aspects of the certification:
(a) requiring that the work done is described in the certificates and satis-
fying itself that the work as described was sufficient to support the
conclusions drawn in the certificate;
(b) inquiring into all discrepancies of the certificates submitted;
(c) requiring the certificates to be issued within a reasonable time limit,
depending of the case at hand.
ChapterIII
1. Certification issued by approved SAs shall include not only the appropriate
information necessary to identify the goods and consignment in question as
well as details of means of transport, dates of arrival and unloading, but
also a description of the controls and methods applied to verify the identity
and weight of the certified products.
The controls and verifications undertaken by the SAs must be carried out at
the time the unloading, which can take place during completion of customs
formalities for importation or after. However, in exceptional and duly justi-
fied cases, the controls and verification for issuing the certificates may take
place within six months following the date on which the goods were
unloaded and the certification must describe the steps taken for the verifi-
cation of facts.
2. In the case of certificates of unloading and importation (Article 16(1)(b)),
the certification shall include also verification that the goods have been
cleared through customs for definitive importation. This check has to estab-
lisha clear link between th e relevant customs import document or customs
clearing procedure and the operation concerned.
3. The approved SAs shall be independent of the parties involved in the trans-
action under scrutiny. In particular, neither the SA carrying out the controls
for a particular transaction, nor any subsidiary company belonging to the
same group, may take part in the operation as exporter, customs agent,
carrier, consignee, warehousekeeper or in any other capacity likely to give
rise to a conflict of interest.1999R0800 — EN — 01.01.2003 — 006.002 — 61
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ANNEX VII
1999R0800 — EN — 01.01.2003 — 006.002 — 62
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ANNEXVIII
Requirements to be observed by official agencies of Member States estab-
lishedinthirdcountriesfortheapplicationofArticle16(2)(b)
1. The official agency decides to issue the certificate of unloading on the basis
of one or more of the following documents:
— customs import documents, including computer print-outs if approved as
such,
— national port documents and other documents issued by an official entity,— declaration by the captain or the transport company,— other forms of receipt provided by the importer,
2. The official agencies of Member States issued certificates of unloading in
accordance withth e following wording:
It is hereby certified that … (description of goods, quantity and packaging
identification) have been unloaded … (place of unloading/name of the
town) on … (date of unloading).
It is certified in addition that the product has left the place of unloading or at
least that, to its knowledge, the product has not subsequently been loaded for
re-exportation.
The certificate is issued on the basis of the following documents:
(list of the documents presented which give the basis for the agency issuing
the certificate)
Date and place of signature, signature and stamp of official agency
3. The official agency issuing certificates of unloading shall keep a register and
files on all the certificates issued, in which it shall be recorded on the basis
of which documentary evidence the certificates were delivered.1999R0800 — EN — 01.01.2003 — 006.002 — 63
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ANNEX IX
1999R0800 — EN — 01.01.2003 — 006.002 — 64
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ANNEX X
Listofcentral bodiesinMember Statesreferred toinArticle16e
Member State Central body
Belgium Bureau d'Intervention et de Restitution Belge (BIRB)
BelgischInterventie- en Restitutiebureau (BIRB)
France Commission interministérielle d'agrément (CIA) des sociétés de
contrôle et de surveillance — Direction générale des douanes et
droits indirects (DGDDI)
Luxembourg Ministère de l'Agriculture, de la Viticulture et du Développement
rural
Greece Ministère de l'Agriculture — OPEKEPESpain Ministerio de Agricultura, Pesca y Alimentación — Fondo Español
de Garantía Agraria (FEGA)
Portugal Ministério da Agricultura, do Desenvolvimento Rural e das PescasItaly Agenzia delle Dogane — Servizio Autonomo Interventi Settore
Agricolo (SAISA)
Denmark Ministeriet for Fødevarer, Landbrug og Fiskeri — Direktoratet for
FødevareErhverv
Irland Department of Agriculture and Food
United Kingdom Rural Payments Agency (RPA)Germany Bundesministerium der Finanzen — Hauptzollamt Hamburg-JonasNetherlands Ministerie van Landbouw, Natuurbeheer en Visserij
Austria Bundesministerium für Finanzen
Finland Ministry of Agriculture and ForestrySweden SwedishBoard of Agriculture1999R0800 — EN — 01.01.2003 — 006.002 — 65
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