2000R1520 — EN — 02.08.2001 — 002.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSIONREGULATION(EC)No1520/2000
of13July2000
layingdowncommondetailedrulesfortheapplicationofthesystemofgrantingexportrefundson
certainagriculturalproductsexportedintheformofgoodsnotcoveredbyAnnexItotheTreaty,
andthecriteria forfixingtheamountofsuchrefunds
(OJ L 177, 15.7.2000, p. 1)
Amended by:
Official Journal
Nopage date
►M1Commission Regulation (EC) No 2390/2000 of 27 October 2000 L 276 3 28.10.2000
►M2Commission Regulation (EC) No 1563/2001 of 31 July 2001 L 208 8 1.8.2001
▼B
COMMISSIONREGULATION(EC)No1520/2000
of13July2000
layingdowncommondetailedrulesfortheapplicationofthesystem
ofgrantingexportrefundsoncertainagriculturalproductsexportedintheformofgoodsnotcoveredbyAnnexItotheTreaty,andthe
criteria forfixingtheamountofsuchrefunds
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community;
Having regard to Council Regulation (EC) No 3448/93 of 6 December
1993 laying down the trade arrangements applicable to certain goodsresulting from the processing of agricultural products(
1), and in
particular the first subparagraph of Article 8(3) thereof,
Whereas:
(1)Commission Regulation (EC) No 1222/94 of 30 May 1994(2), as
last amended by Regulation (EC) No 701/2000(3), laid down
common detailed rules for the application of the system of
granting export refunds on certain agricultural products exported
in the form of goods not covered by Annex I to the Treaty, andthe criteria for fixing the amounts of such refunds. As thisRegulation has been amended fifteen times, Regulation (EC) No1222/94 should now be recast for reasons of clarity when newchanges are made.
(2)The Regulations on the common organisation of the markets ineggs, cereals, rice, milk and milk products, and sugar provide that,to the extent required to allow the agricultural products inquestion to be exported in the form of certain processed goods notlisted in Annex I to the Treaty on the basis of world marketquotations or prices for such products, the difference between
such quotations or prices and prices in the European Union may
be covered by an export refund.
(3)Commission Regulation (EC) No 800/1999(4) lays down general
rules for granting export refunds on certain agricultural productsexported in the form of goods not covered by Annex I to theTreaty and the criteria for fixing the amount of such refunds.
However, the way these arrangements apply to goods not covered
by Annex I needs tobe clarified.
(4)Article 11 of the Agreement on Agriculture annexed to theAgreement establishing the World Trade Organisation lays downthat refunds granted on exports of agricultural productsincorporated in goods not covered by Annex I to the Treaty
may not exceed the refunds that would be payable on those
products when exported in the unaltered state. Account must betaken of this when rates of refund are fixed and assimilation rulesdefined.
(5)Potato starch is assimilated to maize starch. However, it must bepossible to fix a specific refund rate for potato starch in market
situations where its price is significantly lower than that of maize
starch.
(6)Such goods may be obtained directly from basic products, fromproducts obtained from the processing of basic products, or fromproducts assimilated to either of these categories. Rules should belaid down for determining the amount of the export refund in each
of these cases.
(7)Many goods manufactured by an undertaking under clearly
defined technical conditions and having constant characteristics2000R1520 — EN — 02.08.2001 — 002.001 — 2
(1) OJ L 318, 20.12.1993, p. 18.
(2) OJ L 136, 31.5.1994, p. 5.
(3) OJ L 83, 4.4.2000, p. 6.
(4) OJ L 102, 17.4.1999, p. 11.
▼B
and quality follow a regular export pattern. To ease export
formalities, a simplified procedure should be adopted for suchgoods whereby the manufacturer communicates to the competent
authorities such information as the latter consider necessary
concerning the conditions of manufacture of the goods.
(8)The agricultural product content of most exported goods is boundto vary. The amount of the refund must therefore be determined
on the basis of the quantities ofagricultural products actually used
in the manufacture of the exported goods. However, for certaingoodsof a simple and relatively constant composition, the amountof the refund should, for ease of administration, be determined onthe basis of fixed quantities of agricultural products. Where these
quantities are registered with the competent authorities, provision
should be made for annual confirmation of such registration inorder to reduce the risks associated with failure to communicatechanges in the quantities of products used to manufacture thegoods in question.
(9)In the absence of evidence that no production refund was grantedpursuant to Commission Regulation (EEC) No 1722/93 of 30June 1993 laying down detailed rules for the application ofCouncil Regulations (EEC) No 1766/92 and (EEC) No 1418/76concerning production refunds in the cereals and rice sectors
respectively(
1), as last amended by Regulation (EC) No 87/
1999(2), or pursuant to Council Regulation (EEC) No 1010/86 of
25 March 1986 laying down general rules for the productionrefund on certain sugar products used in the chemical industry(
3),
as last amended by Commission Regulation (EC) No 2074/98(4),
the export refund should be reduced by the amount of the
production refund applicable on the date of acceptance of the
export declaration. This is the only system which avoids the riskof fraud.
(10)Council Regulation (EEC) No 565/80 of 4 March 1980 on the
advance payment of export refunds in respect of agricultural
products(5), as last amended by Regulation (EEC) No 2026/83(6),
and Commission Regulation (EC) No 800/1999 of 15 April 1999laying down common detailed rules for the application of thesystem of export refunds on agricultural products(
7), established a
system for the advance payment of export refunds which must be
taken into account when export refunds are adjusted.
(11)Measures should be taken to ensure strict compliance with the
Community's commitments. Moreover, these measures should notimpose unnecessary constraints on operators.
(12)The agreements reached in accordance with Article 300 of theTreaty limit the amount of refunds that may be granted in anybudget year. It must be possible to export goods not covered byAnnex II to the Treaty under conditions which are known inadvance; In particular, it must be possible to obtain an assurance
that these exports are eligible for a refund compatible with the
Community's commitments under the agreements or, where thiscan no longer be the case, to be informed thereof sufficiently inadvance; Furthermore, the issue of certificates makes it possibleto monitor refund applications and to guarantee that refunds can
be paid to certificate holders up to the amount stated on the
certificate, provided the certificate holder complies with the otherconditions for refunds laid down in the Community rules.
(13)These Agreements concern all agricultural products exported inthe form of goods not covered by Annex I to the Treaty. These2000R1520 — EN — 02.08.2001 — 002.001 — 3
(1) OJ L 159, 1.7.1993, p. 112.
(2) OJ L 9, 15.1.1999, p. 8.
(3) OJ L 94, 9.4.1986, p. 9.
(4) OJ L 265, 30.9.1998, p. 8.
(5) OJ L 62, 7.3.1980, p. 5.
(6) OJ L 199, 22.7.1983, p. 12.
(7) OJ L 102, 17.4.1999, p. 11.
▼B
products include certain cereals exported in the form of spirituous
beverages referred to in Article 13(5) of Regulation (EEC) No1766/92(
1). Regulation (EEC) No 2825/93(2), as amended by
Regulation (EC) No 3098/94(3), lays down certain detailed rules
for such cereals. The granting of refunds on all agriculturalproducts exported in the form of goods not covered by Annex I tothe Treaty should be subject to common rules.
(14)It is highly likely that certificate applications will be received for
greater amounts than can be granted. The year should therefore be
divided intoperio ds sothat certificates can be made availableboth to operators who export at the end of the budget year and tothose who export at the beginning of the budget year. Whereappropriate, a reduction coefficient should be applied to all
amounts requested.
(15)The conditions for the release of the security pertaining to
certificates subject to Commission Regulation (EEC) No 2220/85of 22 July 1985 laying down common detailed rules for theapplication of the system of securities for agricultural products(
4),
as last amended by Regulation (EC) No 1932/1999 of 9
September 1999(5), should be laid down.
(16)Certain types of exports are not subject to limits on the paymentof refunds as a result of international commitments entered intoby the European Union. Such exports should be free from any
obligation to present a refund certificate.
(17)Most exporters receive less than 50 000 euros a year in refunds.
Taken together, these exports account for only a small part of thetotal amount of refunds granted on agricultural products exportedin the form of goods. It should be possible to exempt such exports
from the requirement to present a certificate.
(18)Some exporters respond to invitations to tender issued by
importing third countries. Should their tender be rejected, suchexporters must be able to deduct the amount which they had setaside for their tender from the amount covered by their certificate,
without incurring any penalty.
(19)Refund certificates serve to ensure compliance with the commit-
ments entered into by the European Union vis-à-vis the WorldTrade Organisation; they also make it possible to determine inadvance the refund which can be granted on agricultural products
used in the manufacture of goods exported to third countries. This
purpose differs, in some respects, from the objectives of exportlicences issued for basic products exported in the unaltered statewhich are subject to commitments vis-à-vis the World TradeOrganisation involving quantitative restrictions. It is thereforenecessary to specify which general provisions applicable to
agricultural licences and certificates, currently laid down by
Regulation (EC) No 1291/2000(
6) laying down common detailed
rules for the application of the system of import and exportlicences and advance fixing certificates for agricultural product.
(20)Management of the amounts of refunds which may be granted
during a budget year on certain agricultural products exported in
the form of goods not covered by Annex I to the Treaty mayresult in a need to fix different rates for exports with or withoutadvance fixing of the rate of refund on the basis of developmentson Community and world markets.
(21)Monitoring arrangements should be established, based on theprinciple of the exporter declaring to the competent authorities,each time goods are exported, the quantities of products used to2000R1520 — EN — 02.08.2001 — 002.001 — 4
(1) OJ L 181, 1.7.1992, p. 21.
(2) OJ L 258, 16.10.1993, p. 6.
(3) OJ L 328, 20.12.1994, p. 12.
(4) OJ L 205, 3.8.1985, p. 5.
(5) OJ L 240, 10.9.1999, p. 11.
(6) OJ L 152, 24.6.2000, p. 1.
▼B
manufacture the exported goods. The competent authorities are
responsible for taking any measures they consider necessary toverify the accuracy of such declarations.
(22)In consultation with the competent authorities of the Member
State in which the goods are manufactured, operators should be
permitted to make a simplified declaration of the products used,in the form of aggregated quantities of these products, providedthey keep a detailed record of the products used and make itavailable tothe said autho rities.
(23)It is not always possible for the exporter, particularly if he is notthe manufacturer, to know the precise quantities of agricultural
products used on which he can claim a refund. Therefore, the
exporter is not always able to declare such quantities. It istherefore necessary to provide an alternative method of calcula-tion of the refund which the person concerned may ask to beapplied, restricted to certain goods, based on the chemical
analysis of these goods, and using a conversion table drawn up for
this purpose. When this method of calculation is used for certaingoods listed in the Annex to Commission Regulation (EEC) No1722/93, the origin of the starch used is unknown. A productionrefund may have been granted in respect of that starch; thesegoods may not therefore be the subject of an export refund for
starch.
(24)The authorities responsible for checking the exporter’s declara-
tion may not possess sufficient evidence to enable them to acceptthe declaration of the quantities used, even if it is based on achemical analysis. Such situations are particularly likely to arisewhen the goods to be exported have been manufactured in aMember State other than the exporting State. Therefore, the
competent authorities of the exporting Member State should be
able, if necessary, to obtain directly from the competentauthorities of the other Member States all the information whichthe latter authorities are able to obtain concerning the conditionsof manufacture of the goods.
(25)Commission Regulation (EC) No 2571/97 of 15 December 1997on the sale of butter at reduced prices and the granting of aid for
cream, butter and concentrated butter for use in the manufacture
of pastry products, ice-cream and other foodstuffs(
1) authorises
butter and cream tobe made available at reduced prices toindustries which manufacture certain goods. Account must betaken of this when refunds are calculated on the basis of chemical
analysis.
(26)It is desirable to ensure the uniform application throughout theEuropean Union of the provisions on the granting of refunds on
goods not covered by Annex I to the Treaty. To that end, eachMember State should inform the other Member States, via theCommission, of the monitoring arrangements applied in itsterritory to the various types of exported goods.
(27)Article 31(10), (11) and (12) of Council Regulation (EC) No1255/1999 of 17 May 1999 on the common organisation of the
market in milk and milk products(
2) lays down the conditions
which must be met before a refund is granted on certain milkproducts which have been imported and then re-exported in theform of goods not covered by Annex I to the Treaty.
(28)Account must be taken of the increased quantities of certain milkproducts imported at a reduced tariff under agreements concludedwith certain non-member countries and the possibility of granting
an export refund higher than such reduced tariff.
(29)To ensure correct application of the provisions of the Regulations
on the common organisation of markets relating to the granting ofexport refunds, such refunds should not be granted on products2000R1520 — EN — 02.08.2001 — 002.001 — 5
(1) OJ L 350, 20.12.1997, p. 3.
(2) OJ L 160, 26.6.1999, p. 48.
▼B
from non-member countries used in the manufacture of goods
which are exported after having been in free circulation in theEuropean Union.
(30)The coefficients applicable when determining the refund oncertain processed agricultural products should be fixed and therefund per 100 kg of products used should be published.
(31)The Management Committee on horizontal questions concerningtrade in processed agricultural products not listed in Annex I tothe Treaty has not delivered an opinion in the time limit set by itschairman,
HAS ADOPTED THIS REGULATION:
Article 1
1. This Regulation lays down common detailed rules for the
application of the system of granting refunds on exports of the basicproducts listed in Annex A (hereinafter referred to as ‘basic products’),of products derived from the processing thereof, or of productsassimilated to one of those two categories in accordance with paragraph3, when these various products are exported in the form of goods not
covered by Annex I to the Treaty but listed, as the case may be:
— in Annex I to Council Regulation (EEC) No 2771/75(
1),
— in Annex B to Council Regulation (EEC) No 1766/92,— in Annex B to Council Regulation (EC) No 3072/95(
2),
— in Annex II to Council Regulation (EC) No 1255/1999(3),
— in Annex I to Council Regulation (EC) No 2038/1999(4).
Such goods, which are listed in Annexes B and C to this Regulation,
are hereinafter referred to as ‘goods’.
2. For the purpose of this Regulation:
(a) ‘budget period’ means the period from 1 October of one year to 30
September of the following year;
(b) ‘certificate’ or ‘refund certificate’ means the certificate drawn up in
accordance with Articles 6 to 14, valid throughout the EuropeanUnion and issued by the Member States to any applicant, regardless
of his place of establishment in the European Union. The refund
certificate shall guarantee payment of the refund, provided theconditions set out in Article 16 are met. It may include advancefixing of the refund rates. Certificates shall be valid for a singlebudget period only;
(c) ‘the Agreement’ means the Agreement on Agriculture concluded
during the Uruguay Round of multilateral trade negotiations;
(d) ‘food aid’ means food aid operations meeting the conditions laid
down in Article 10(4) of the Agreement.
3. For the purposes of this Regulation:
(a) potato starch falling within CN code 1108 13 00 directly produced
from potatoes, excluding sub-products, shall be assimilated to aproduct derived from the processing of maize;
(b) whey falling within CN codes 0404 1048 to 0404 10 62 not
concentrated, whether or not frozen, shall be assimilated topowdered whey listed in Annex A (PG 1);
(c) — milk and milk products falling within CN codes 0403 1011,
0403 90 51 and 040490 21, not concentrated nor containing
added sugar or other sweetening matter, whether or not frozen,of a milk fat content, by weight, not exceeding 0,1 %2000R1520 — EN — 02.08.2001 — 002.001 — 6
(1) OJ L 282, 1.11.1975, p. 49.
(2) OJ L 329, 30.12.1995, p. 18.
(3) OJ L 160, 26.6.1999, p. 48.
(4) OJ L 252, 25.9.1999, p. 1.
▼B
and
— milk and milk products falling within CN codes 0403 1011,
0403 90 11 and 0404 90 21, in powder, granules or other solidforms, not containing added sugar or other sweetening matter, ofa milk fat content, by weight, of up to 1,5 %
shall be assimilated toskimmed-milk po wder listed in Annex A (PG
2);
(d) — milk, cream and milk products falling within CN codes
0403 10 11, 0403 1013, 0403 90 51, 0403 9053, 0404 90 21
and 040490 23, not concentrated nor containing added sugaror other sweetening matter, whether or not frozen, of a milk fatcontent, by weight, exceeding 0,1 % but not exceeding 6 %
and
— milk, cream and milk products falling within CN codes
0403 10 11, 0403 10 13, 0403 10 19, 0403 90 13, 0403 9019,
0404 90 23 and 040490 29 in powder, granules or other solid
forms, not containing added sugar or other sweetening matter, ofa milk fat content, byweight, exceeding 1,5 %but lessthan 45%
shall be assimilated to whole milk powder listed in Annex A (PG 3);
(e) — milk, cream and milk products falling within CN codes
0403 10 19, 0403 9059, 0404 9023 and 0404 9029, not concen-trated nor containing added sugar or other sweetening matter, ofa milk fat content, by weight, exceeding 6 %,
— milk, cream and milk products falling within CN codes
0403 10 19, 0403 90 19 and 0404 90 29, in powder, granules orother solid forms, not containing added sugar or othersweetening matter, of a milk fat content, by weight, of not less
than 45 %,
and
— butter and other milk fats with a milk fat content, by weight,
other than 82 % but not less than 62 %, falling within CN codes0405 10, 0405 2090, 0405 90 10, 040590 90
shall be assimilated tobutter listed in Annex A (PG 6);
(f) — milk, cream and milk products falling within CN codes
0403 10 11 to0403 10 19, 0403 9051 to040390 59 and0404 90 21 to 0404 90 29, concentrated, other than in powder,
granules or other solid forms, not containing added sugar or
other sweetening matter
and
— cheese
shall be assimilated to:
(i) skimmed-milk powder listed to in Annex A (PG2) regarding the
non-fat part of the dry matter content of the assimilated product
and
(ii) butter referred to in Annex A (PG 6) for the milk fat part of the
assimilated product.
(g) husked rice falling within CN code 1006 20 shall be assimilated to
wholly milled rice falling within CN codes 1006 3061 to
1006 3098;
(h) raw beet or cane sugar falling within CN code 1701 1190 or CN
code 1701 1290 and containing, in the dry state, at least 92 % byweight of sucrose determined by the polarimetric method,
— sugar falling within CN codes 1701 91 00 or 1701 99 90,
— the products referred to in Article 1(1)(d) of Regulation (EC) No
2038/1999, excluding mixtures obtained partly using productscovered by Regulation (EEC) No 1766/92,2000R1520 — EN — 02.08.2001 — 002.001 — 7
▼B
— the products referred to in Article 1(1)(f) and (g) of Regulation
(EC) No2038/1999, excluding mixtures o btained partly usingproducts covered by Regulation (EEC) No 1766/92,
which meet the conditions of eligibility for a refund laid down in
Regulation (EC) No 2038/1999 and in Regulation (EC) No 2135/95(
1) when exported unprocessed shall be assimilated to white sugar
falling within CN code 1701 99 10.
4. However, if the party so requests, in agreement with the competent
authority, the milk products referred to in paragraph 3(d) shall beassimilated to:
(i) skimmed-milk powder referred to in Annex A (PG 2) for the non-fat
part of the dry matter content of the assimilated product
and
(ii) butter referred to in Annex A (PG 6) for the milk fat part of the
assimilated product.
Article 2
The amount of the refund granted for the quantity, determined in
accordance with Article 3, of each of the basic products exported in theform of the same type of goods shall be obtained by multiplying thisquantity by the rate of the refund on the basic product calculated per unit
of weight in accordance with Article 4.
However, in the case of D-glucitol (sorbitol) mixtures falling within CN
codes 290544 and 3824 60, where the party concerned does not draw upthe declaration referred to in Article 16(1) giving the information
required by the fourth subparagraph of Article 16(4) or where he does
not provide satisfactory documentation in support of his declaration, therate of refund on these mixtures shall be that for the basic product towhich the lowest rate of refund applies.
Where, in accordance with Article 4(3), different refund rates may be
fixed for a particular basic product, a separate amount shall be
calculated for each of the quantities of the basic product for which thereis a different refund rate.
Where goods are used in the manufacture of the goods exported, the
refund rate to be taken in calculating the amount applying to each of the
basic products, to products derived from the processing thereof, or toproducts assimilated to one of those two categories in accordance withArticle 1(3) which were used in the manufacture of the goods exported,shall be the rate applicable when the former goods are exportedunprocessed.
Article 3
1. In respect of the goods listed in Annex B, the quantity of each of
the basic products to be taken in calculating the amount of the refundshall be determined as follows, except where reference ismade to AnnexC or where the second subparagraph of Article 16(3) applies:
(a) in the case of use, unprocessed, of a basic product or of an
assimilated product, the quantity shall be that which is actually usedin the manufacture of the exported goods, account being taken of thefollowing conversion rates:
— 6,06 kg of the pilot product of Group 1 shall correspond to 100
kg of whey assimilated to that pilot product in accordance withArticle 1(3)(b),
— 9,1 kg of the pilot product of Group 2 shall correspond to 100 kg
of milk products assimilated to that pilot product in accordancewith the first indent of Article 1(3)(c),
— 1,01 kg of the pilot product of Group 2 shall correspond to the
non-fat part of 100 kg of milk products assimilated to that pilotproduct in accordance with the first indent of Article 1(3)(f) or2000R1520 — EN — 02.08.2001 — 002.001 — 8
(1) OJ L 214, 8.9.1995, p. 16.
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Article 1(4)(i) per 1 % by weight of non-fat dry matter contained
in the milk product in question,
— 0,8 kg of the pilot product of Group 2 shall correspond to the
non-fat part of 100 kg of cheese assimilated to that pilot product
in accordance with the second indent of Article 1(3)(f) per 1 %by weight of non-fat dry matter contained in the cheese,
— 3,85 kg of the pilot product of Group 3 shall correspond to 100
kg of one of the milk products assimilated to that pilot product in
accordance with Article 1(3)(d) with a milkfat content in the dry
matter of not more than 27 % by weight per 1 % by weight ofmilkfat contained in the milk product in question.
However, at the request of the party concerned, 3.85 kg of the
pilot product of Group 3 shall correspond to 100 kg of liquidmilk assimilated to that pilot product in accordance with the first
indent of Article 1(3)(d) with a milkfat content in the liquid milk
not exceeding 3,2 % by weight per 1 % by weight of milkfatcontained in the milk product in question,
— 100 kg of the pilot product of Group 3 shall correspond to 100 kg
of dry matter contained in one of the milk products assimilatedto that pilot product in accordance with Article 1(3)(d) with a
milkfat content in the dry matter exceeding 27 % by weight.
However, at the request of the party concerned, 12.32 kg of the
pilot product of Group 3 shall correspond to 100 kg of liquidmilk assimilated to that pilot product in accordance with the firstindent of Article 1(3)(d) with a milkfat content in the liquid milk
exceeding 3,2 % by weight,
— 1,22 kg of the pilot product of Group 6 shall correspond to 100
kg of one of the milk products assimilated to that pilot product inaccordance with Article 1(3)(e) per 1 % weight of milkfatcontained in the milk product in question,
— 1,22 kg ofthe pilot product ofGroup 6 shall correspond to the fat
part of 100 kg of one of the milk products assimilated to that
pilot product in accordance with the first indent of Article 1(3)(f)or 1(4)(ii) per 1 % by weight of milkfat contained in the milkproduct in question,
— 0,8 kg of the pilot product of Group 6 shall correspond to the fat
part of 100 kg of cheese assimilated to that pilot product in
accordance with the second indent of Article 1(3)(f) per 1 % by
weight of milkfat contained in the cheese,
— 77,5 kg of round-grain wholly milled rice shall correspond to
100 kg of husked round-grain rice as referred to in Article1(3)(g),
— 69 kg of wholly milled long grain rice shall correspond to 100 kg
of husked medium grain or long grain rice referred to in Article1(3)(g),
— 92 kg of white sugar shall correspond to 100 kg of raw sugar
referred toin the first indent o f Article 1(3)(h),
— 1 kg of white sugar shall correspond to 100 kg of sugar referred
to in the second indent of Article 1(3)(h) per 1 % of sucrose,
— 1 kg of white sugar shall correspond to 100 kg of one of the
products referred to in the third indent of Article 1(3)(h) meetingthe conditions laid down in Article 3 of Regulation (EC) No2135/95, per 1 % of sucrose (plus, where applicable, the contentof other sugars calculated in sucrose equivalent) determined in
accordance with the said Article 3,
— 100 kg of white sugar shall correspond to 100 kg of dry matter
[determined in accordance with Article 5 of Regulation (EC) No2135/95] contained in isoglucose or isoglucose syrup referred toin the fourth indent of Article 1(3)(h) meeting the conditions laid
down in Article 5 of Regulation (EC) No 2135/95;
(b) in the case of use of a product covered by Article 1 of Regulation
(EEC) No 1766/92 or Regulation (EC) No 3072/95, whether:
— resulting from the processing of a basic product or of a product
assimilated tothat basic pro duct,2000R1520 — EN — 02.08.2001 — 002.001 — 9
▼B
— or assimilated to a product resulting from the processing of a
basic product,
— resulting from the processing of a product assimilated to a
product resulting from the processing of a basic product,
this quantity shall be the quantity actually used in the manufacture
of the exported goods, adjusted to correspond to a quantity of the
basic product by applying the coefficients set out in Annex E;
However, for grain spirit contained in spirituous beverages falling
within CN code 2208, this quantity shall be 3,4 kg of barley per %
vol of alcohol derived from cereals per hectolitre of the spirituousbeverage exported;
(c) in the case of use:
— of a product not covered by Annex I to the Treaty derived from
the processing of a product referred to in (a) or (b), or
— of a product derived from the mixture and/or processing of
several products referred to in (a) and/or (b), and/or productsreferred toin the first indent,
the quantity, to be determined on the basis of the quantity of the
product actually used in the manufacture of the goodsexported, shall
be equal, for each ofthe basic products in question and subject to theprovisions of paragraph 3, to the quantity established by thecompetent authorities in accordance with Article 16(1). For thepurpose of calculating this quantity the conversion rates referred to
in (a) or, as the case may be, the special rules for calculation,
equivalence ratios and coefficients referred to in (b) shall apply.
However, for the cereal-based spirituous beverages contained in
spirituous beverages falling within CN code 2208, this quantity shall
be 3,4 kg of barley per % vol of alcohol derived from cereals per
hectolitre of the spirituous beverage exported.
2. For the purposes of paragraph 1, the products used unprocessed in
the manufacture of exported goods shall be considered as actually used.Where, during one of the stages of manufacture of such goods, a basicproduct is itself processed into another more elaborate basic product
used at a later stage, only the latter basic product shall be considered as
actually used.
The quantities of products actually used, within the meaning of the first
subparagraph, shall be determined for each type of goods exported.
However, in the case of regular exports of goods manufactured by a
particular undertaking under clearly defined technical conditions andhaving constant characteristics and quality, the quantities may, by
agreement with the competent authorities, be determined either from the
manufacturing formula for the goods in question or from the averagequantities of product used over a specified period in the manufacture ofa given quantity of these goods. The quantities of products thusdetermined shall remain the basis of calculation so long as there is no
change in the conditions under which the goods in question are
manufactured.
Except in the case of a formal authorisation given by the competent
authority, the quantities of products thus determined shall be confirmedat least once a year.
In determining the quantities actually used, account shall be taken of the
provisions of Commission Regulation (EEC) No 3615/92(
1).
3. In respect of the goods listed in Annex C, the quantity of basic
products to be taken in calculating the amount of the refund shall be thatshown in that Annex against each of those goods.
However:
(a) in the case of fresh pasta, the quantities of basic products given in
Annex C have tobe reduced toan equivalent quantity o f dry pasta2000R1520 — EN — 02.08.2001 — 002.001 — 10
(1) OJ L 367, 16.12.1992, p. 10.
▼B
by multiplying those quantities by the percentage of the dry extract
of the pasta and dividing them by 88;
(b) where the goods in question have been manufactured partly from
products covered by inward processing arrangements and partlyfrom products satisfying the conditions laid down in Article 23 ofthe Treaty, the quantity of basic products to be taken for calculating
the refund to begranted in respect ofthe latter class ofproducts shall
be determined in accordance with paragraphs 1 and 2.
Article 4
1. The rate of refund shall be fixed each month per 100 kg of basic
products in accordance with Article 13(3) of Regulation (EEC) No1766/92 and the corresponding Articles of the other Regulations referred to inArticle 1(1).
It may be modified in accordance with Article 13(3) of Regulation
(EEC) No 1766/92 and the corresponding Articles of the other
Regulations referred to in Article 1(1).
However, the rate of the refund on poultry eggs in shell, fresh or
preserved, and eggs not in shell and egg yolks, suitable for humanconsumption, fresh, dried or otherwise preserved, not sweetened, shallbe fixed for the period taken for fixing the refunds on those products
exported unprocessed.
2. The rate of the refund shall be determined with particular reference
to:
(a) the average cost incurred by the processing industries in obtaining
supplies of basic products on the European Union market and theprices prevailing on the world market;
(b) the level of the refund on exports of processed agricultural products
covered by Annex I to the Treaty which are manufactured undersimilar conditions;
(c) the need to ensure equal conditions of competition between
industries which use Community products and those which usethird country products under inward processing arrangements;
(d) on the one part the trend in expenditure and on the other part the
trend in prices in the Community and on the world market;
(e) compliance with the limits resulting from agreements concluded in
accordance with Article 300 of the Treaty.
In the case of potato starch falling within CN code 1108 1300, the rate
of the refund shall be fixed separately, in maize equivalent, inaccordance with the procedure laid down in Article 23 of Regulation(EEC) No1766/92 by applying the criteria indicated abo ve. Thequantities of potato starch used shall be converted into equivalentquantities of maize in accordance with Article 3(1)(b).
3. In fixing the rate of the refund account shall be taken, where
appropriate, of production refunds, aids or other measures havingequivalent effect applicable in all Member States, in accordance with theregulation on the common organisation of the market in the product inquestion, to basic products or to assimilated products.
4. Except in the case of cereals, no refund shall be granted on
products used in the manufacture of alcohol contained in the spirituous
beverages referred toin Annex B falling within CN co de 2208.
5. The export of goods falling under CN code 3505 10 50 only enjoys
a reduced rate in view of the production refund applicable to the basicproduct used during the assumed period of manufacture of the goodspursuant toRegulatio n (EEC) No1722/93. The rates thus determined
shall be fixed in accordance with the procedure laid down in paragraph
1.
6. (a) The refund on starches falling within CN code 1108 1100 to
1108 1990 or products listed in Annex A to Regulation (EEC)No 1766/92 resulting from the processing of such starches isgranted only on production of a declaration from the supplier of2000R1520 — EN — 02.08.2001 — 002.001 — 11
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those products attesting that they have been directly produced
from cereals, potatoes or rice, excluding all use of sub-productsobtained in the productionof other agricultural products or goods.
The declaration referred to in the first subparagraph may apply,
until revocation, to all supplies from the same producer; it shall
be verified in accordance with Article 16(1).
(b) Where the dry-extract content of potato starch assimilated to
maize starch pursuant toArticle 1(3)(a) is 80 % o r higher, the rateof the export refund shall be that laid down in accordance withparagraph 1; where the dry-extract content is less than 80 %, therate of the refund shall be that laid down in accordance with
paragraph 1 multiplied by 1/80th of the actual dry-extract
percentage.
For all other starches with a dry-extract content of 87 % or more,
the rate of the export refund shall be that laid down in accordancewith paragraph 1; where the dry-extract content is less than 87 %,the rate of the refund shall be that laid down in accordance withparagraph 1 multiplied by 1/87th of the actual dry-extract
percentage.
Where the dry-extract content of glucose or maltodextrin syrups
falling within CN codes 1702 3059, 1702 30 99, 1702 4090,1702 9050 or 2106 9055 is 78 % or more, the rate of the exportrefund shall be that laid down in accordance with paragraph 1;where the dry-extract content ofsuch syrupsisless than 78%, therate of the refund shall be that laid down in accordance with
paragraph 1, multiplied by 1/78th of the actual dry-extract
percentage.
(c) For the purpose of (b), the dry-extract content of starches shall be
determined using the method referred to in Annex II toCommission Regulation (EEC) No 1908/84(
1); the dry-matter
content of glucose or maltodextrin syrups shall be determinedusing metho d 2 referred toin Annex II toCo uncil Directive 79/
796/EEC(
2) or any other suitable method of analysis offering at
least the same guarantees.
(d) When the declaration referred to in Article 16(1) is made, the
applicant must declare the dry-extract content of the starches orglucose or maltodextrin syrups used.
7. Where the world trade situation in casein falling within CN code
3501 10, in caseinates falling within CN code 350190 90 or inovalbumin falling within CN codes 3502 1190 and 3502 1990 or thespecific requirements of certain markets so require, the refund on thesegoods may be differentiated according to destination.
8. The rate of refunds on goods falling within CN codes 1902 1100,
1902 19 and 1902 40 10 may be differentiated according to theirdestination.
9. The refund may vary according to whether or not it is fixed in
advance in accordance with Article 7(2).
Article 5
1. The rate of the refund shall be that applying on the day on which
the goods are exported.
2. However, a system of fixing the rate of the refund in advance shall
apply.
Where the system of advance fixing of the rate of the refund is applied,
the rate in force on the day on which the application for advance fixing
is lodged shall apply to goods exported at a later date during the period
of validity of the refund certificate in accordance with the provisions ofArticle 9(2).2000R1520 — EN — 02.08.2001 — 002.001 — 12
(1) OJ L 178, 5.7.1984, p. 22.
(2) OJ L 239, 22.9.1979, p. 24.
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The rate of the refund determined in accordance with the preceding
subparagraph shall be adjusted using the same rules as apply totheadvance fixing of refunds for basic products exported unprocessed, but
using the conversion coefficients laid down in Annex E for processed
cereal products.
The previous subparagraph shall not apply to applications for advance
fixing made up toand including 24 March 2000.
Article 6
1. From 1 March 2000, the granting of refunds on exports of
agricultural products meeting the conditions set out in Article 16 or on
cereals placed under control for the production of the spirit drinks
referred to in Article 4 of Regulation (EEC) No 2825/93 shall beconditional on production of a refund certificate issued in accordancewith Article 7.
The previous subparagraph shall not apply to exports which are part of
an international food aid operations within the meaning of Article 10(4)o f the Agreement, tothe supplies referred toin the third indent o f Article
4(1) or Articles 36, 40, 44, 45 and 46(1) of Regulation (EC) No 800/
1999, or to the exports referred to in Article 14.
2. The granting of the refund under the advance fixing system
provided for in Article 5(2) shall be conditional on production of arefund certificate showing advance fixing of the refund rates.
3. Without prejudice to the provisions set out in Article 6a, the refund
certificate shall not be transferable. It shall be used by the holder.
4. Where the applicant has no plans to export from a Member State
other than that in which he is applying for the refund certificate, thecompetent body may keep it, notably in the form of a computer file.
5. For the application of this Article to cereals placed under control
for the manufacture of the spirit drinks referred to in Article 4 ofRegulation (EEC) No 2825/93, any reference to the term ‘export’ shallbe understood to refer to the act of placing cereals under such control.
Article 6a
1. Obligations deriving from licences or certificates shall not be
transferable. Rights deriving from licences or certificates may betransferred by their titular holder during the period of their validity,provided that such transfer is made in favour of a single transferee onlyfor each certificate or extract therefrom and the name and address of the
transferee who accepts it are entered in box 20 of the application form
for a refund certificate no later than at the time of lodging theapplication. Such transfer shall relate to the amounts not yet attributed tothe certificate or to all the extracts therefrom.
Before the certificate is issued, the following shall be entered in box 22
and completed in accordance with the details of the application: ‘Therights may possibly be transferred to… (name and address of the
transferee)’
If no name and address of a possible transferee were specified in the
application for the certificate, box 6 shall be deleted.
2. Transferees may not further transfer their rights but may transfer
them back tothe titular ho lder.
In such cases, one of the following entries shall be made by the issuing
body in section 6 of the certificate:
— retrocesión al titular, el …
— tilbageføring til indehaveren den …
— Rückübertragung auf den Bescheinigungsinhaber am …
—εκ νέου παραχώρηση στο δικαιούχο στις …2000R1520 — EN — 02.08.2001 — 002.001 — 13
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— rights transferred back to the titular holder on [date]
— rétrocession au titulaire le …— retrocessione al titolaire in data …
— aan de titularis geretrocedeerd op …
— retrocessão ao titular em …— palautus todistuksenhaltijalle …— återbördad till licensinnehavaren den …
3. In the event of a request for transfer by the titular holder or transfer
back to the titular holder by the transferee, the issuing body or theagency or agencies designated by each Member State shall enter thefollowing on the certificate or, where appropriate, the extract therefrom:
(a) the name and address of the transferee as indicated in accordance
with paragraph 1 or the entry referred to in paragraph 2;
(b) the date of such entry certified by the stamp of the body or agency.
4. The transfer or transfer back to the titular holder shall take effect
from the date of the entry.
Article 7
1. The refund certificate shall be requested and issued for a set
amount in euros.
The application for a refund certificate and the refund certificate itself
shall be based on the model in Annex F or subject to the provisions ofArticle 20.
2. The party concerned may request advance fixing of the refund
rates in force on the day of lodging of the application. In that case, the
advance fixing concerns all the applicable refund rates. The sole
application for advance fixing may be lodged under the conditions inAnnex F either at the time of application for the refund certificate or onthe day of granting of the refund certificate but before the last day ofvalidity thereof.
The advance fixing shall not apply to exports taking place before the
date of the application.
3. The issue of a refund certificate shall oblige the holder to apply for
refunds equal to the amount for which the certificate has been issued on
goods exported during the period of validity of the refund certificate.The security referred toin Article 11 shall be lo dged toguaranteecompliance with this obligation.
4. The obligations referred to in paragraph 3 shall be primary
requirements for the purposes of Article 20 of Regulation (EEC) No
2220/85.
The primary requirement shall be considered to have been fulfilled if the
exporter has transmitted the specific application(s) relating to goods
exported during the period of validity of the refund certificate inaccordance with the conditions laid down in section VI of Annex F.Where the specific application is not the export declaration, it must belodged within three months of the date of acceptance of the export
declaration, except in case of force majeure.
Proof that the primary requirement has been fulfilled shall be provided
by means of the presentation to the competent authority of copy 1 of theduly recorded refund certificate, in accordance with the provisions ofsection VI of Annex F. This evidence must be presented by the end ofthe ninth month following the end of the period of validity of the refundcertificate.2000R1520 — EN — 02.08.2001 — 002.001 — 14
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5. A refund requested on the basis of a specific application which is
not the export declaration shall be granted on the applicable terms,particularly those set out in Article 6.
Without prejudice to the previous subparagraph, if the time limit of three
months specified in paragraph 4 is not complied with, the obligation
referred toin paragraph 3 canno t be deemed tohave been met and
consequently, the security provided for in Article 11 shall be retained inrespect of the amount in question.
Article 8
1. Refund certificates issued for a single budget period may be
applied for separately in six tranches. Applications for certificates may
be submitted at the latest on:
(a) 7 September for certificates valid from 1 October;
(b) 7 November for certificates valid from 1 December;
(c) 7 January for certificates valid from 1 February;
(d) 7 March for certificates valid from 1 April;
(e) 7 May for certificates valid from 1 June;
(f) 7 July for certificates valid from 1 August.
Operators may submit an application for a refund certificate only for the
tranche corresponding to the first closing date, as set out under points (a)
to (f), following the date of submission.
2. Member States shall notify the Commission not later than:
— 14 September of the applications for certificates referred to in
paragraph 1(a);
— 14 November of the applications for certificates referred to in
paragraph 1(b);
— 14 January ofthe applications for certificates referred to in paragraph
1(c);
— 14 March of the applications for certificates referred to in paragraph
1(d);
— 14 May of the applications for certificates referred to in paragraph
1(e);
— 14 July of the applications for certificates referred to in paragraph
1(f).
3. The Commission shall determine the amount for which refund
certificates may be issued on the basis of:
(a) the maximum amount of refunds determined in accordance with
Article 9(2) of the Agreement,
minus
(b) where appropriate, the amount exceeding the maximum amount that
may be granted during the previous budget year,
minus
(c) the amount reserved to cover the exports referred to in Article 14,
minus
(d) payments made during the budget year relating to exports prior to 1
March 2000,
minus
(e) payments made during the current budget year relating toexpo rts
during the previous budget period,
minus
(f) the amounts for which refund certificates valid during the budget
period concerned have been issued,
plus2000R1520 — EN — 02.08.2001 — 002.001 — 15
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(g) the amount for which certificates issued, as referred to in Article 12,
have been returned,
plus
(h) any under-utilisation of the reserved amount referred to in (c) above,
and
(i) any elements of uncertainty concerning some of these amounts.
4. The total amount for which certificates may be issued for each of
the tranches referred toin paragraph 1 shall be:
— 30 % of the amount referred to in paragraph 3, determined on 14
September for the tranche referred to in paragraph 1(a),
— 27 % of the amount referred to in paragraph 3, determined on 14
November for the tranche referred to in paragraph 1(b),
— 32 % of the amount referred to in paragraph 3, determined on 14
January for the tranche referred to in paragraph 1(c),
— 44 % of the amount referred to in paragraph 3, determined on 14
March for the tranche referred to in paragraph 1(d),
— 67 % of the amount referred to in paragraph 3, determined on 14
May for the tranche referred to in paragraph 1(e),
— 100 % of the amount referred to in paragraph 3, determined on 14
July for the tranche referred to in paragraph 1(f).
5. Should the total amount of the applications received for each of the
periods concerned exceed the maximum referred to in paragraph 4, theCommission shall set a reduction coefficient applicable to allapplications lodged before the corresponding date referred to inparagraph 1 soas toco mply with the maximum referred toin paragraph4.
The Commission shall publish the coefficient in the Official Journal of
the European Communities within five working days of the date referred
toin paragraph 2.
6. If a reduction coefficient is set by the Commission, certificates
may be issued for the amount requested multiplied by 1 minus thereduction coefficient set as provided for in paragraph 5 or 8.
In this case, applicants may withdraw their applications within five
working days of publication of the coefficient in the Official Journal of
the European Communities .
7. Member States shall notify the Commission by 1 October, 1
December, 1 February, 1 April, 1 June and 1 August the amounts of theapplications for refund certificates withdrawn pursuant to paragraph 6.
8. Applications for refund certificates may be lodged outside the
periods referred to in paragraph 1, with effect from 1 October of eachbudget period. Applications submitted in the course of each week shallbe notified to the Commission on the following Tuesday. The
corresponding certificates may be issued from the Monday following
notification, unless the Commission issues instructions to the contrary.
Where the Commission considers that there is a danger that the
European Union may not meet its international commitments, it mayapply a reduction coefficient to applications for refund certificates
already lodged, taking account in particular of the calculation method
referred toin paragraphs 3 and 4. It may alsosuspend the issue o fcertificates.
The Commission shall publish the coefficient in the Official Journal of
the European Communities within four days of notification of the
applications, as mentioned in the first subparagraph.2000R1520 — EN — 02.08.2001 — 002.001 — 16
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9. The applications for refund certificates referred to in the previous
paragraph may be lodged only if no reduction coefficient has been setpursuant toparagraph 5. The certificates thus issued are aimed at using
up the amounts calculated in accordance with paragraph 4, plus the
amounts for which no certificates were actually issued and the amountsfor any certificates returned.
10. If amounts determined in accordance with paragraph 3 remain
available, the Commission may authorise, by publication in the OfficialJournal at the latest on 10 August, the lodging of applications for refund
certificates from the following Monday for goods to be exported before
1 October under the conditions laid down in paragraph 8.
11. The provisions of paragraphs 1-5, 7, 9 and 10 shall apply from 15
July 2000.
Article 9
1. Refund certificates shall be valid from the date indicated on the
application for a certificate, under the conditions laid down in Annex F.
2. Refund certificate shall be valid until the end of fifth month
following the month in which the application for this certificate has beenmade, or until the end of the budgetary period, if this is earlier.
However, if refund rates are fixed in advance, these rates remain valid
until the end of the fifth month following the month in which theapplication for advance fixing was lodged, or until the end of the period
of validity of the certificate if this is earlier.
In the case of certificates delivered after June 1, the Commission may
extend their period of validity.
Where the rates of refund on goods exported from 1 March 2000 to 30
September 2000 are fixed in advance, those rates shall apply until theend of the period of validity of the certificate.
Applications for advance fixing shall be made in accordance with
section II of Annex F.
Extracts of refund certificates may not be the subject of advance fixing
independently of the certificate from which they are taken.
Article 10
Box 20 of applications for refund certificates and of refund certificates
issued for international food aid transactions within the meaning ofArticle 10(4) of the Agreement shall contain one of the following
indications:
‘CertificadoGATT — Ayuda alimentaria’
‘GATT-attest — Fødevarehjælp’
‘GATT-Bescheinigung — Nahrungsmittelhilfe’‘Πιστοποιητικό ΓΣ∆ E— Επισιτιστική βοήθεια ’
‘GATT certificate — Food aid’
‘Certificat GATT — Aide alimentaire’‘Titolo GATT — Aiuto alimentare’
‘GATT-certificaat — Voedselhulp’
‘CertificadoGATT — Ajuda alimentar’‘GATT-todistus — Elintarvikeapu’
‘GATT-licens — Livsmedelsbistånd’.
Article 8 shall not apply to such certificates.By way of derogation from the Regulations fixing the rates of refund
applicable to exports of basic products in the form of goods, the rates ofrefund fixed in advance applied to applications for certificates andcertificates issued for food aid transactions shall be the rates applicableto other exports without advance fixing of refund rates. The rates to be2000R1520 — EN — 02.08.2001 — 002.001 — 17
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taken into consideration shall be the rates in force on the day determined
pursuant to Article 2 of Regulation (EC) No 259/98 in the case ofexports of Community food aid or the day determined by Article 13(2)
of Regulation (EC) No 174/1999(
1) in the case of exports of milk or
milk products as national food aid.
Article 10a
1. This Article shall apply torefund certificates applied fo r fixing the
refund in advance, on the day the application is lodged, in connectionwith an invitation to tender issued in an importing non-member country.
The expression ‘invitation to tender’ shall be understood to mean open
invitations issued by public agencies in third countries, or by
international bodies governed by public law, to submit by a given
date tenders on which a decision will be taken by those agencies orbodies.
For the purposes of this Article, the armed forces referred to in Article
36(1)(c) of Regulation (EC) No 800/1999 shall be regarded as an
importing country.
2. Exporters who have submitted or wish to submit a tender in
response to an invitation to tender as referred to in paragraph 1 may, byway of derogation from Article 8(5), (6) and (9), subject to theconditions set out in paragraph 10, and provided the conditions specified
in paragraph 3 are fulfilled, apply for one or more certificates, which
will be issued subject to the exporter being awarded a contract.
3. This Article shall apply only if the following particulars at least are
specified in the invitation to tender:
— the importing country and the agency issuing the invitation to tender,
— the closing date for the submission of tenders,— the specific quantity of products covered by the invitation to tender.
The party concerned shall communicate these particulars to the issuing
agency when applying for the certificate.
An application or applications for a certificate may not be lodged more
than 15 days before the closing date for the submission of tenders but
must be lodged at the latest by 1 p.m. on that closing date.
The amount in respect of which the certificate or certificates are applied
for may not exceed the corresponding quantity applying the rate fixed inadvance in accordance with the first subparagraph of paragraph 1,
specified in the invitation to tender. No account shall be taken of
tolerances or options provided for in the invitation to tender.
4. Notwithstanding Article 15(2) of Regulation (EC) 1291/2000, the
security need not be lodged when the certificate is applied for.
5. Within 44 days of the closing date for submitting tenders, except in
case offorce majeure , the applicant shall inform the issuing body by
letter or by written telecommunication, to reach the issuing body no laterthan the date of expiry of the 44-day time limit:
(a) either that he has himself been awarded a contract;
(b) or that he has not been awarded a contract;
(c) or that he has not submitted a tender;
(d) or that he is not in a position to know the outcome of the invitation
to tender within the time limit specified for reasons which may not
be ascribed tohim.
6. Applications for certificates shall not be accepted where, during
the period of issue to which applications for refund certificates aresubject, the issue of a certificate has been suspended in accordance withthe second subparagraph of Article 8(8).2000R1520 — EN — 02.08.2001 — 002.001 — 18
(1) OJ L 20, 27.1.1999, p. 8.▼M2
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No special measure taken subsequent to the expiry of the said period
may prevent the issue of one or more certificates in respect of theinvitation to tender in question where the applicant has fulfilled the
following conditions:
(a) the information referred to in the first subparagraph of paragraph 3 is
evidenced by the appropriate documents;
(b) proof is furnished of the applicant's having been awarded a contract;
(c) the contract is presented; or
(d) where absence of the contract is justified, documentation is
submitted attesting the obligations entered into with the othercontracting party or parties, including confirmation from his or theirbank of the opening of an irrevocable documentary letter of credit
by the purchaser's financial institution relating to the agreed
delivery;
(e) the security required for the issue of the certificate is lodged.
The certificate or certificates shall be issued only for the country
referred to in the first indent of the first subparagraph of paragraph 3.The invitation to tender shall be mentioned thereon.
The total amount for which the certificate or certificates are issued shall
be the corresponding total quantity applying the rate fixed in advance in
accordance with the first subparagraph of paragraph 1, for which the
applicant was awarded the contract and has presented the contract ordocumentation referred to in point (d); such amount may not exceed theamount applied for.
By way of exemption from Article 9(1) and the first and second
subparagraphs of Article 9(2), refund certificates issued in accordance
with this article shall be valid with effect from the day on which they areissued within the meaning of Article 23(2) of Regulation (EC) No 1291/2000. Refund certificates shall be valid for no longer than the end of theeighth month following the month of issue or until 30 September of eachyear, which ever is the sooner. Rates fixed in advance are therefore valid
until the last day of the certificate's validity.
No certificate may be issued for the amount corresponding to the
quantity for which the applicant has not been awarded a contract or hasfailed to comply with any of the conditions specified in point (a), (b), (c)and (e) of the second subparagraph or, as the case may be, point (a), (b),
(d) and (e) of the second subparagraph.
The holder of the certificate or certificates shall be held primarily liable
for the repayment of any refund incorrectly paid where it is establishedthat the certificate or certificates was or were issued on the basis of acontract or obligation, specified in point (d), not corresponding to the
invitation to tender opened by the non-member country.
7. In the cases referred toin paragraph 5(b), (c) and (d), nocertificate
shall be issued in connection with the application referred to inparagraph 3.
8. Where the applicant for a certificate fails to comply with paragraph
5, nocertificate shall be issued.
However, where the applicant furnishes proof to the issuing body that
the closing date for the submission of tenders has been deferred:
— by no more than 10 days, the application shall remain valid and the
period of 44 days for notifying the particulars specified in paragraph5 shall run with effect from the new closing date for the submissionof tenders,
— by more than 10 days, the application shall no longer be valid.
9. (a) If the successful tenderer demonstrates to the satisfaction of the
competent authority that the agency that issued the invitation to
tender has cancelled the contract for reasons which are notattributable to the tenderer and are not considered to constituteforce majeure , the competent authority shall release the security
in cases where the rate of the refund fixed in advance in respectof the basic product corresponding to the largest refund compared2000R1520 — EN — 02.08.2001 — 002.001 — 19
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with the other basic products used is higher than or equal to the
rate of the refund valid on the last day of the certificate's validity.
(b) If the successful tenderer demonstrates to the satisfaction of the
competent authority that the agency that issued the invitation totender has obliged him to accept changes to the contract forreasons that are not attributable to him and are not considered to
constitute force majeure , the competent authority may extend the
validity of the certificate and the duration of advance fixing up to30 September.
(c) If the successful tenderer furnishes proof that the invitation to
tender or the contract concluded following the award provided for
a downward tolerance or option of more than 5 % and that theagency that issued the invitation to tender is invoking the relevantclause, the obligation to export shall be deemed to have beenfulfilled where the quantity exported is not more than 10 % lessthan the quantity corresponding to the amount for which the
certificate was issued, on condition that the rate of the refund
fixed in advance in respect of the basic product corresponding tothe largest refund compared with the other basic products used ishigher than or equal to the rate of the refund valid on the last dayof validity of the certificate. In such cases the rate of 95 %
referred toin Article 12(4) shall be replaced by 90 %.
(d) In comparing the rate of the refund fixed in advance with that of
the refund valid on the last day of validity of the certificate,account shall be taken, where applicable, of other amounts
provided for under Community rules.
10. By way of exemption from Article 8, applications for refund
certificates may be submitted in accordance with this article from 1October of each budget period. Member States shall immediately informthe Commission of the particulars referred to in the first subparagraph ofparagraph 3, and ofthe amounts and date and time of submissionof each
certificate applied for. The Commission shall inform the Member State
within two working days of such notification whether the thirdsubparagraph of paragraph 12 is applicable.
11. In the case of applications which have not yet been submitted, the
Commission may suspend application of paragraph 2 under theconditions set out in the second and third subparagraphs of Article 8(8).
12. For the purposes of applying the first subparagraph of paragraph
6, the Commission may consider that there is no danger of international
commitments not being met if the sum of the amounts corresponding toa single invitation to tender for which one or more applications forcertificates have been made by one or more operators and for which nocertificate has yet been issued does not exceed EUR 2 million.
However, this limit may be increased to EUR 4 million if none of the
reduction coefficients published since the beginning of the budgetary
period and referred to in Article 8(5) exceeds 50 %.
Refund certificates shall not be issued to operators if the amount
concerned, added to the amounts for which certificates have beenapplied for as part of the same invitation to tender, exceed the applicablelimit.
Article 11
Applications for refund certificates other than for food aid transactions
referred to in Article 10 shall be valid only if a security equal to 25 % ofthe amount applied for has been lodged under the conditions set out inArticle 15 of Regulation (EC) No 1291/2000.
The security shall be released under the conditions set out in Article 12.2000R1520 — EN — 02.08.2001 — 002.001 — 20
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Article 12
1. If a reduction coefficient is applied pursuant to Article 8(5) and
(8), part of the security equal to the amount lodged multiplied by thereduction coefficient shall be released immediately.
2. Should the applicant withdraw his application for a certificate, as
provided for in Article 8(6), 94 % of the security shall be released.
3. The security shall be released in full once the holder of the
certificate has applied for refunds totalling 95 % of the amount forwhich the certificate was issued. On application by the titular holder,
Member States may release the security by instalments in proportion to
the quantities of products for which proof as referred to in Article 7(4)has been produced, provided that proof has been produced that anamount equal to at least 5 % of that indicated on the certificate has beenapplied for.
4. Where the refund certificate has been used for less than 95 % of
the amount for which it was issued, part of the security equal to 25 % ofthe difference between 95 % of the amount for which the certificate wasissued and the amount of refunds actually used shall be forfeited.
Furthermore, if the total amount of the security which would be forfeited
comes to EUR 60 or less for a given certificate, the Member Stateconcerned shall release the whole of the security.
5. However,
— where the certificate or an extract from the certificate is returned to
the issuing body within a period corresponding to the initial twothirds of its term of validity, the corresponding amount of security tobe forfeited shall be reduced by 40 %; for this purpose, any part of aday counts as a whole day;
— where the certificate or extract from the certificate is returned to the
issuing body within a period corresponding to the last third of itsterm of validity or during the month following the expiry date, thecorresponding amount of security to be forfeited shall be reduced by25 %.
The above paragraph shall apply only to certificates and extracts from
certificates returned to the issuing body during the budgetary period inrespect of which the certificates have been issued, provided that they arereturned more than 30 days before the end of that period.
Article 13
1. Before the end of each month the Member States shall notify the
Commission of the amount of refunds granted in the previous month ongoods exported before 1 March 2000.
2. Before 1 January 2001, and before 1 January of each subsequent
year, the Member States shall notify the Commission of the totalamounts of refunds which they have actually granted until the previous30 September on goods exported in previous budget periods notpreviously notified, specifying the periods concerned.
3. For the purposes of the previous paragraph, refunds actually
granted shall include advance payments. Reimbursements of refundsunduly paid shall be notified separately.
4. Before the 10th day of each month the Member States shall notify
the Commission of:
(a) the amounts for which refund certificates were returned during the
previous month in accordance with Article 12(5);
(b) the amounts for which refund certificates were returned or reduced
during the previous month in accordance with Article 12(6);
(c) the amounts for which unused refund certificates expired;
(d) refund certificates issued during the previous month as referred to in
Article 10.2000R1520 — EN — 02.08.2001 — 002.001 — 21
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Article 14
1. Until 30 September 2000 and for each budget period from 1
October 2000, exports not covered by a certificate are eligible forpayment of a refund within the limit of a total reserve of 30 millioneuros for each budget year.
However, this Article shall not apply to exports which are part of an
international food aid transaction within the meaning of Article 10(4) ofthe Agreement, no r tothe supplies referred toin the third indent o fArticle 4(1) and Articles 36, 40, 44, 45 and 46(1) of Regulation (EC) No
800/1999.
2. The provisions of this Article are applicable to exports by
operators that have not held a refund certificate since the beginning ofthe budgetary period in question and do not hold such a certificate on thedate of export. The applications submitted by the operator on the terms
set out in Annex F-VI, paragraph 2, during the budget year and before
the submission of the application for the export in question must totalless than EUR 50 000.
For the application of the previous subparagraph, if the specific
application is regarded by the competent authority as being the customsdeclaration within the meaning of Article 5(1) of Regulation (EC) No800/1999, the date of the application may, if the competent authorityagrees, be the date on which the customs authority accepted the exportdeclaration in question.
This Article is applicable only in the Member State in which the goods
are manufactured or assembled.
3. Member States shall notify the Commission no later than the fifth
day of each month of the amounts of the refunds granted pursuant to thisArticle from the sixteenth day to the end of the previous month, and nolater than the twentieth day of each month of the amounts of the refundsgranted pursuant tothis Article fro m the first tothe fifteenth day o f the
current month.
If the sum of the amounts notified by the Member States reaches 20
million euro, the Commission can suspend the application of paragraphs
1 and 2 of this Article to exports not covered by a refund certificate.
Taking into account both the amounts notified by Member States in
application of the first subparagraph and the European Community's
meeting of international commitments, the Commission may adjust the
amount provided for in the second subparagraph in respect of abudgetary period, in which case it shall publish the new amount in theOfficial Journal of the European Communities .
Article 15
1. Regulation (EC) No 1291/2000 shall apply to the refund
certificates referred to in this Regulation, with the exception of theprovisions concerning import licences.
The provisions on the rights and obligations stemming from refund
certificates denominated in quantities shall apply mutatis mutandis tothe
rights and obligations stemming from the refund certificates referred toin this Regulation for amounts denominated in euros, taking account ofthe provisions in Annex F.
2. By way of derogation from paragraph 1, the following provisions
of Regulation (EEC) No 1291/2000 shall not apply to the refundcertificates referred toin this Regulatio n:
— Articles 9, 12, 14, 21, 24, 32, 33, 35, 42, 46, 47, 49 and 50,
— Article 8(2),
— Article 8(4),
— Article 18(1),— Article 36(5).2000R1520 — EN — 02.08.2001 — 002.001 — 22
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3. For the purposes of Article 40 of Regulation (EC) No 1291/2000,
certificates valid until 30 September may not be extended. In this case,the certificate must be cancelled for any amounts not applied for due to
force majeure.
Article 16
1. Regulation (EC) No 800/1999 shall apply. Moreover, when goods
are to be exported, the party concerned must declare the quantities of
basic products, of products derived from the processing thereof, or of
products assimilated to one of those two categories in accordance withArticle 1(3), which have actually been used, within the meaning ofArticle 3(2), in the manufacture of those goods, on which a refund willbe requested, or otherwise refer to that composition if it has been
determined in accordance with the third subparagraph of Article 3(2).
When goods have been used in the manufacture of goods to be exported,
the declaration by the party concerned must include the quantity of thegoods actually used and the nature and quantity of each of the basicproducts, of products derived from the processing thereof or of products
assimilated to one of those two categories in accordance with Article
1(3), from which the goods in question are derived.
The party concerned shall, in support of his declaration, supply the
competent authorities with all documents and information which the
latter consider relevant.
The competent authorities shall verify the accuracy of the declaration
made tothem by any appro priate means.
At the request of the competent authorities of the Member State on
whose territory the customs export formalities are carried out, the
competent authorities of the other Member States shall communicate tothem directly all information they are able to obtain to enable thedeclaration made by the party concerned to be verified.
2. By way of derogation from the preceding paragraph, and in
consultation with the competent authorities, the declaration of theproducts and/or goods used may be replaced by an aggregateddeclaration of the quantities of products used or by a reference to adeclaration of these quantities, if the latter have already been determinedpursuant to the third subparagraph of Article 3(2) and on condition that
the manufacturer places at the disposal of the authorities all the
information necessary to verify the declaration.
3. Where the exporter does not draw up the declaration referred to in
paragraph 1 or does not provide satisfactory information in support of
his declaration, he shall not be entitled to a refund.
However, if the goods concerned are listed in columns 1 and 2 of Annex
D, the party concerned may, at his express request, be granted a refund,
the nature and quantity of the basic products taken into consideration forthe calculation of such refund being determined from an analysis of thegoods to be exported and in accordance with the conversion table inAnnex D. The competent authority shall decide on the conditions under
which the analysis is tobe carried o ut.
The cost of such analysis shall be borne by the exporter.
If the exported goods are referred to in Article 4(1) of Regulation (EC)
No 2571/97, the rate of the refund on milk products shall be thatapplicable to the use of reduced price dairy products, unless the exporterprovides evidence that the goods do not contain reduced price dairy
products.
4. Paragraphs 1 and 2 shall not apply to the quantities of agricultural
products determined in pursuance of Annex C, except in respect of:
— quantities of products as referred to in the first subparagraph of
paragraph 1 exported in the form of goods obtained partly fromproducts covered by inward processing arrangements under theconditions defined in Article 3(3)(b),2000R1520 — EN — 02.08.2001 — 002.001 — 23
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— quantities of eggs or egg products exported in the form of pasta
falling within CN code 1902 11 00,
— the dry-matter content of fresh pasta referred to in Article 3(3)(a),— the nature of the basic products actually used in the manufacture of
D-glucitol (sorbitol) falling within CN codes 2905 44 and 382460,and, where necessary, the proportions of D-glucitol (sorbitol)obtained from amylaceous products and sucrose,
— quantities of casein exported in the form of goods falling within CN
code 3501 9090,
— the degree plato of beer made from malt falling within CN code
2202 9010,
— the quantities of unmalted barley accepted by the competent
authorities.
The description of the goods given on the export declaration and the
application for a refund on goods listed in Annex C shall take account of
the nomenclature in that Annex.
5. When goods are analysed in pursuance of this Article, the methods
of analysis shall be those referred to in Commission Regulation (EEC)No4056/87(
1) or, in their absence, those applicable for the Common
Customs Tariff classification of similar goods which are imported intothe European Union.
6. The quantities of goods exported and the quantities of the products
referred to in the first subparagraph of paragraph 1 or a reference to the
composition determined in accordance with the third subparagraph of
Article 3(2) shall be entered on the document certifying exportation.However, where the second subparagraph of paragraph 2 applies, thelatter quantities shall be replaced by the quantities of basic productsshown in column 4 of Annex D, corresponding to the results of the
analysis of the goods exported.
7. For the purposes of paragraphs 1 and 2, each Member State shall
inform the Commission of the checks carried out in its territory on thevarious kinds of goods exported. The Commission shall inform the otherMember States thereof.
8. As regards exports effected between 1 October and 15 October of
each year, refunds may not be paid before 16 October.
As regards exports effected with presentation of a refund certificate
issued in respect of a budgetary period, and where the Commission
considers that there is a danger that the Community may not meet itsinternational commitments, refund payments scheduled after the end ofthat period may not be made before 16 October, in which case the timelimit referred to in the first subparagraph of Article 49(8) of Regulation(EC) No 800/1999 may be temporarily extended to three months and 15
days.
If the previous subparagraph is applied, the Commission shall publish
this provision before 20 September in the Official Journal of the
European Communities .
Article 17
1. Pursuant to Article 16, for goods falling within CN codes
0405 20 10, 0405 2030, 180690 60 to1806 9090, 1901 o r 2106 90 98containing a high percentage of milk products falling within CN codes0402 10 19, 0402 21 19, 0405 00 or 0406, hereinafter referred to as
‘milk products’, the party concerned must also declare either:
(a) that none of the milk products have been imported from non-
member countries under special arrangements providing for areduced tariff,
or2000R1520 — EN — 02.08.2001 — 002.001 — 24
(1) OJ L 379, 31.12.1987, p. 29.▼M2
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(b) the quantities of the milk products imported from non-member
countries under special arrangements providing for a reduced tariff.
2. For the purposes of paragraph 1, ‘containing a high percentage’
shall mean 51 kilograms or more of milk products used per 100
kilograms of goods exported.
3. Where a request is made for the quantities to be determined in
accordance with the third subparagraph of Article 3(2), the competentauthority may accept an attestation by the party concerned that the milkproducts to be used will not have benefited from special arrangementsproviding for a reduced import tariff.
4. The declaration made in accordance with paragraph 1 or attestation
made in pursuance of paragraph 3 may be accepted by the competent
authority where it is satisfied that the price paid for the milk productincorporated in the exported goods is at or close to the price prevailingon the Community market for an equivalent product. In comparing theprices, account shall be taken of the date the milk product was
purchased.
5. Where milk products which have benefited from special arrange-
ments providing for a reduced tariff have been used, the refund shall becalculated in accordance with Article 17 of Council Regulation (EC) No1255/1999.
Article 18
The refund referred to in Article 1(1) shall not be granted on goods put
into free circulation in accordance with Article 24 of the Treaty and re-exported.
Likewise, no refund shall be granted on such goods when they are
exported after processing or when they are incorporated in other goods.
Article 19
The Commission shall adapt the present Regulation in line with
amendments of the combined nomenclature and shall adapt Annex B so
as tomaintain equivalence with the respective Annexes o f theRegulations referred to in Article 1(1).
Article 20
Until 31 December 2000, interested parties, subject tothe agreement o f
the competent authorities, may use the form attached to Annex F ofRegulation (EC) 1222/94, under the provisions stated in Annex F inplace of Annex F of the current regulation.
Article 21
Regulation (EC) No 1222/94 is hereby repealed.Any references tothe repealed Regulatio n shall apply tothis Regulatio n
and should be read according to the correlation table in Annex G.
Article 22
This Regulation shall enter into force on the day after his publication in
theOfficial Journal of the European Communities .
This Regulation shall be binding in its entirety and directly applicable in
all Member States.2000R1520 — EN — 02.08.2001 — 002.001 — 25
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ANNEX A
CN code Description
ex 04021019 Milk in powder, granules or other solid forms, not containing added sugar or
other sweetening matter, of a fat content, by weight, not exceeding 15 % (PG 2)
ex 04022119 Milk in powder, granules or other solid forms, not containing added sugar or
other sweetening matter, of a fat content, by weight, of 26 % (PG 3)
ex 04041002
to
ex 04041016Whey in powder, granules or other solid forms, not containing added sugar or
other sweetening matter (PG1)
ex 040510 Butter, of a fat content by weight of 82 % (PG 6)
ex 04070030 Poultry eggs, in shell, fresh or preserved, other than for hatching
ex 0408 Eggs, not in shell, and egg yolks, fit for human consumption, fresh, dried,
frozen or otherwise preserved, unsweetened
10011000 Durum wheat
10019099 Common wheat and meslin, other than meslin seed
10020000 Rye
10030090 Barley, other than seed barley
10040000 Oats
10059000 Maize (corn), other than seed maize
ex 100630 Wholly milled rice
10064000 Broken rice
10070090 Grain sorghum, other than hybrids, for sowing
17019910 White sugar
ex 17021900 Lactose containing, in the dry state, 98,5 % of the pure product (PG 12)
1703 Molasses resulting from the extraction or refining of sugar2000R1520 — EN — 02.08.2001 — 002.001 — 26
ANNEX B
CN code DescriptionAgricultural products in respect of which an export refund may be granted
C: see Annex C
Cereals
(a)Rice
(b)Eggs
(c)Sugar, molasses or
isoglucose
(d)Milk products
(e)
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ex 0403 Buttermilk, curdled milk and cream, yogurt, kephir and other
fermented or acidified milk and cream, whether or not concentrated
or containing added sugar or other sweetening matter or flavoured or
containing added fruit, nuts or cocoa:
0403 10 — Yoghurt:0403 1051 to
0403 1099— — Flavoured or containing added fruit, nuts or cocoa:
— — — Flavoured X X X X———o ther:
————C o ntaining added fruit and/or nuts X X X
————C o ntaining added cocoa X X X X
0403 90 — Other:0403 9071 to
0403 9099— — Flavoured or containing added fruit and/or nuts or cocoa:
— — — Flavoured X X X X— — — Other:————C o ntaining added fruit or nuts X X X
————C o ntaining added cocoa X X X X
0405 Butter and other fats and oils derived from milk; dairy spreads:0405 20 — Dairy spreads:0405 2010 — — Of a fat content, by weight, of 39 % or more but less than 60 % X
0405 2030 — — Of a fat content, by weight, of 60 % or more but not exceeding
75 %X
0710 Vegetables (uncooked or cooked by steaming or boiling in water),
frozen:▼B2000R1520 — EN — 02.08.2001 — 002.001 — 27
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0710 4000 — Sweet corn
— — In ear form X X— — In grain form C X
0711 Vegetables provisionally preserved (for example, by sulphur dioxide
gas, in brine, in sulphur water or in other preservative solutions), but
unsuitable in that state for immediate consumption
0711 9030 — Sweet corn
— — In ear form X X— — In grain form C X
1517 Margarine; edible mixtures or preparations of animal or vegetable fats
or oils or of fractions of different fats or oils of this chapter, other than
edible fats or oils or their fractions of heading No 1516:
1517 10 — Margarine, excluding liquid margarine1517 1010 — — Containing more than 10 % but not more than 15 % by weight
of milk fatsX
1517 90 — Other:
1517 9010 — — Containing more than 10 % but not more than 15 % by weight
of milk fatsX
1702 5000 Chemically pure fructose X
1704 Sugar confectionery (including white chocolate), not containing
cocoa:
1704 10 — Chewing gum, whether or not sugar-coated: X X
1704 90 — Other:
1704 9030 — — White chocolate X X X1704 9051 to
1704 9099— — Other X X X X
1806 Chocolate and other food preparations containing cocoa
1806 10 — Cocoa powder, containing added sugar or other sweetening matter
— — sweetened exclusively by the addition of sucrose X X X
— — Other X X X X▼B2000R1520 — EN — 02.08.2001 — 002.001 — 28
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1806 20 —Other preparations in blocks, slabs or bars weighing more than 2 kg
or in liquid, paste, powder, granular or other bulk form in containers
or immediate packings, of a content exceeding 2 kg:
1806 2070 — — Chocolate milk crumb X X X X
— — Other preparations of heading No 180620 X X X X X
1806 3100 and
1806 32— Other, in blocks, slabs or bars X X X X X
1806 90 — Other:
— — ex 180690 (11, 19, 31, 39, 50) X X X X X
— — ex 180690 (60, 70, 90) X X X X
1901 Malt extract; food preparations of flour, meal, starch or malt extract,
not containing cocoa or containing less than 40 % by weight of cocoa
calculated on a totally defatted basis: food preparations of products of
heading Nos 0401 to 0404, containing no cocoa or less than 5 % by
weight of cocoa calculated on a totally defatted basis, not elsewhere
specified or included:
1901 1000 — Preparations for infant use, put up for retail sale
— — Food preparations of products of heading Nos 0401 to 0404,
containing less than 5 % by weight of cocoa calculated on a totally
defatted basisXXXXX
— — Other X X X X
1901 2000 — Mixes and doughs for the preparation of bakers' wares,
pastrycooks, products or biscuits of heading No 1905
— — Food preparations of products of heading Nos 0401 to 0404,
containing less than 5 % by weight of cocoa calculated on a totally
defatted basisXXXXX
— — Other X X X X
1901 90 — Other:
1901 9011 and
1901 9019— — Malt extract X X
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1901 9099 — — — Other:
— — — — Food preparations of goods of heading Nos 0401 to 0404,
containing less than 5 % by weight of cocoa calculated on a totally
defatted basisXXXXX
———— Other X X X X
1902 Pasta, whether or not cooked or stuffed (with meat or other
substances) or otherwise prepared, such as spaghetti, macaroni,
noodles, lasagne, gnocchi, ravioli, cannelloni, couscous, whether or
not prepared:
— Uncooked pasta, not stuffed or otherwise prepared:
1902 1100 — — Containing eggs:
———O f durum wheat and pasta made from other cereals C X
— — — Other: X X
1902 19 — — — Other:
———O f durum wheat and pasta made from other cereals C X
— — Other: X X
1902 20 Stuffed pasta, whether or not cooked or otherwise prepared:
1902 2091 and
1902 2099— — Other: X X X X
1902 30 — Other pasta X X X X
1902 40 — Couscous:1902 4010 — — Unprepared:
———O f durum wheat C
— — — Other X
1902 4090 — — Other X X X X
1903 0000 Tapioca and substitutes therefor prepared from starch, in the form of
flakes, grains, pearls, siftings or similar formsX▼B2000R1520 — EN — 02.08.2001 — 002.001 — 30
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1904 Prepared foods obtained by the swelling or roasting of cereals or
cereal products (for example, corn flakes); cereals, (other than maize
(corn)) in grain form or in the form of flakes or other worked grains
(except flour and meal), pre-cooked, or otherwise prepared, not
elsewhere specified or included
— Unsweetened puffed rice or pre-cooked rice— — Containing cocoa (
1)X C X X X
— — Not containing cocoa X C X X
— Other, containing cocoa (1)X X X X X
— Other X X X X
1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not
containing cocoa; communion wafers, empty cachets of a kind
suitable for pharmaceutical use, sealing wafers, rice paper and similar
products:
1905 1000 — Crispbread X X X
1905 20 — Gingerbread and the like X X X X
1905 30 — Sweet biscuits; waffles and wafers: X X X X1905 40 — Rusks, toasted bread and similar toasted products X X X X
1905 90 — Other:
1905 9010 — — Matzos X1905 9020 — — Communion wafers, empty cachets of a kind suitable for
pharmaceutical use, sealing wafers, rice paper and similar products:XX
1905 9030 — — — Bread, not containing added honey, eggs, cheese or fruit, and
containing by weight in the dry matter state not more than 5 % of
sugars and not more than 5 % of fatX
1905 9040 to
1905 9090— — — Other products X X X X
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or
preserved by vinegar or acetic acid:
2001 90 — Other:2001 9030 — — Sweet corn ( Zea mays var. saccharata ):
———I ne a rf or m X X
———I n grain form C X▼B2000R1520 — EN — 02.08.2001 — 002.001 — 31
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2001 9040 — — Yams, sweet potatoes and similar edible parts of plants
containing 5 % or more by weight of starchXX
2004 Other vegetables prepared or preserved otherwise than by vinegar or
acetic acid, frozen, other than products of heading No 2006
2004 10 — Potatoes:
— — Other:
2004 1091 ———I nt h ef or moff l ou r , meal or flakes X X X X
2004 90 — Other vegetables and mixtures of vegetables:2004 9010 — — Sweet corn ( Zea mays var. saccharata ):
———I ne a rf or m X X
———I n grain form C X
2005 Other vegetables prepared or preserved otherwise than by vinegar or
acetic acid, not frozen, other than products of heading No 2006
2005 20 — Potatoes:
2005 2010 — — In the form of flour, meal or flakes X X X X2005 8000 — Sweet corn ( Zea mays var. saccharata ):
— — In ear form X X
— — In grain form C X
2008 Fruits, nuts and other edible parts of plants, otherwise prepared or
preserved, whether or not containing added sugar or other sweetening
matter or spirit, not elsewhere specified or included:
2008 99 — — Other:
———N otc o ntaining added spirit:
————N otc o ntaining added sugar:
2008 9985 ————— Maize (corn) other than sweet corn ( Zea mays var.
saccharata ):
——————I ne a rf or m X
——————I n grain form C
2008 9991 — — — — — Yams, sweet potatoes and similar edible parts of plants
containing 5 % or more by weight of starchX▼B2000R1520 — EN — 02.08.2001 — 002.001 — 32
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2101 Extracts, essences and concentrates, of coffee, tea or maté and
preparations with a basis of these products or with a basis of coffee,
tea or maté; roasted chicory and other roasted coffee substitutes, and
extracts, essences and concentrates thereof:
— Extracts, essences and concentrates of coffee and preparations with
a basis of these extracts, essences or concentrates or with a basis of
coffee:
2101 1298 — — — Other X X X
2101 20 — Extracts, essences and concentrates, of tea or maté, and
preparations with a basis of these extracts, essences or concentrates,
or with a basis of tea or maté:
2101 2098 — — — Other X X X
2101 30 — Roasted chicory and other roasted coffee substitutes, and extracts,
essences and concentrates thereof:
— — Roasted chicory and other roasted coffee substitutes:
2101 3011 ———R o asted chicory X
2101 3019 — — — Other X X
— Extracts, essences and concentrates of roasted chicory and other
roasted coffee substitutes:
2101 3091 ———O fr o asted chicory X
2101 3099 — — Other X X
2102 Yeasts (active or inactive); other single-cell micro-organisms, dead
(but not including vaccines of heading No 3002); prepared baking
powders:
2102 10 — Active yeasts
2102 1031 and
2102 1039— — Bakers' yeast: X X
2105 Ice cream and other edible ice, whether or not containing cocoa:
— Containing cocoa X X X X X
— Other X X X X
2106 Food preparations not elsewhere specified or included:
2106 90 — Other:
2106 9010 — — Cheese fondues X X X X▼B2000R1520 — EN — 02.08.2001 — 002.001 — 33
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2106 9092 and
2106 9098— — Other: X X X X
2202 Waters, including mineral waters and aerated waters, containing added
sugar or other sweetening matter or flavoured, and other non-alcoholic
beverages, not including fruit or vegetable juices of heading No 2009:
2202 1000 — Waters, including mineral waters and aerated waters, containing
added sugar or other sweetening matter or flavouredXX
2202 90 — Other:
2202 9010 — — Not containing products of heading Nos 0401 to 0404 or fat
obtained from products of heading Nos 0401 to 0404:
— — — Beer made from malt, of an actual alcoholic strength by
volume not exceeding 0.5 % volC
— — — Other X X
2202 9091 to
2202 9099— — Other X X X
2205 Vermouth and other wine of fresh grapes flavoured with plants or
aromatic substancesXX
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less
than 80 % vol; spirits, liqueurs and other spirituous beverages:
2208 20 — Spirits obtained by distilling grape wine or grape marc X
2208 30 — Whiskies:
— — Other than Bourbon whiskey
ex 22083032 to
2208 3088— — — Whiskies, other than those listed in Regulation (EEC) No
2825/93X
2208 5011 to
2208 5019— Gin X
2208 5091 to
2208 5099— Geneva X X
2208 60 — Vodka X
2208 70 — Liqueurs X X X X2208 90 — Other:
2208 9041 ———— Ouzoand o ther spirits X X
2208 9045 — — — — — — — Calvados, in containers holding 2 litres or less X▼B2000R1520 — EN — 02.08.2001 — 002.001 — 34
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2208 9048 ——————— Other spirits distilled from fruit, in containers
holding 2 litres or lessX
2208 9052 ———————K or n ,i nc o ntainers holding 2 litres or less X X
2208 9057 — — — ———— Other spirits, in containers holding 2 litres or
lessXX
2208 9069 — — — — — Other spirituous beverages, in containers holding 2
litres or lessXX X
2208 9071 ————— Spirits distilled from fruit, in containers holding more
than 2 litresX
2208 9074 ————— Other spirits, in containers holding more than 2 litres X X
2208 9078 — — — — — Other spirituous beverages, in containers holding more
than 2 litresXX X
Chapter 29 Organic chemicals:
2905 4300 — — Mannitol C C2905 44 — — D-glucitol (sorbitol) C C
3302 Mixtures of odoriferous substances and mixtures (including alcoholic
solutions) with a basis of one or more of these substances, of a kind
used as raw materials in industry; other preparations based on
odoriferous substances, of a kind used for the manufacture of
beverages:
3302 10 — Of a kind used in the food or drink industries:3302 1029 ————— Other X X X
Chapter 35 Albuminoidal substances; modified starches; glues; enzymes:3501 Casein, caseinates and other casein derivatives; casein glues:3501 10 — Casein C
3501 90 — Other:
3501 9010 — — Casein glues X
3501 9090 — — Other: C
3502 Albumins, (including concentrates of two or more whey proteins,
containing by weight more than 80 % whey proteins, calculated on the
dry matter), albuminates and other albumin derivatives:
— Egg albumin:
3502 1190 — — — Other C▼B2000R1520 — EN — 02.08.2001 — 002.001 — 35
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3502 1990 — — — Other C
3502 2091 and
3502 2099— — Other C
ex 3505 Dextrins and other modified starches (for example, pregelatinised or
esterified starches); glues based on starches, or on dextrins or other
modified starches, excluding starches of heading No 35051050XX
3505 1050 — — — Starches, esterified or etherified X
Chapter 38 Miscellaneous chemical products
3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of
dyestuffs and other products and preparations (for example, dressings
and mordants), of a kind used in the textile, paper, leather or like
industries, not elsewhere specified or included:
3809 10 — With a basis of amylaceous substances X X
3824 60 — Sorbitol other than that of subheading 290544 C C
(a) Commission Regulation (EC) No 1510/2000 (OJ L 174, 13.7.2000, p. 11).
(b) Commission Regulation (EC) No 1528/2000 (OJ L 175, 14.7.2000, p. 64).
(c) Commission Regulation (EC) No 1516/1996 (OJ L 189, 30.7.1996, p. 99).
(d) Commission Regulation (EC) No 1527/2000 (OJ L 175, 14.7.2000, p. 59).
(e) Commission Regulation (EC) No 1528/2000 (OJ L 175, 14.7.2000, p. 55).
(1) Containing no more than 6 % of cocoa.▼B2000R1520 — EN — 02.08.2001 — 002.001 — 36
ANNEX C
CN code DescriptionCommon
wheatDurum
wheatMaize
(corn)Wholly
milled
long-
grain riceWholly
milled
round-
grain riceBarleyWhite
sugarWhey
(PG1)Skimme-
d-milk
powder
(PG2)Eggs in
shell
1 2 34567891 0 1 1 1 2
0710 Vegetables (uncooked or cooked by steaming or boiling in water),
frozen:
0710 4000 — Sweet corn
— — In grain form 100(1)
0711 Vegetables provisionally preserved (for example, by sulphur dioxide
gas, in brine, in sulphur water or in other preservative solutions), but
unsuitable in that state for immediate consumption:
0711 9030 — Sweet corn
— — In grain form 100(1)
1902 Pasta, (whether or) not cooked or stuffed (with meat or other
substances) or otherwise prepared, such as spaghetti, macaroni,
noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or
not prepared:
— Uncooked pasta, not stuffed or otherwise prepared
1902 11 — — Containing eggs
———O f durum wheat, not containing or containing not more than
3 % by weight of other cereals, with an ash content (by weight) in the
dry matter (2):
— — — —Not exceeding 0,95 % 160(3) (4)
———— Exceeding 0,95 %, but not exceeding 1,10 % 150(3) (4)
———— Exceeding 1,10 %, but not exceeding 1,30 % 140(3) (4)
———— Exceeding 1,30 % 0
— — — Other, of cereals:
— — — —Containing 80 % or more by weight of durum wheat, with
an ash content (by weight) in the dry matter (2):
————N ot exceeding 0,87 % 32 128(3) (4)
————— Exceeding 0,87 %, but not exceeding 0,99 % 30 120(3) (4)
————— Exceeding 0,99 %, but not exceeding 1,15 % 28 112(3) (4)▼B2000R1520 — EN — 02.08.2001 — 002.001 — 37
1 2 34567891 0 1 1 1 2
————— Exceeding 1,15 % 0 0
— — — — Containing less than 80 % by weight of durum wheat,
with an ash content (by weight) in the dry matter (2):
—————N ot exceeding 0,75 % 80 80(3) (4)
————— Exceeding 0,75 %, but not exceeding 0,83 % 75 75(3) (4)
————— Exceeding 0,83 %, but not exceeding 0,93 % 70 70(3) (4)
————— Exceeding 0,93 % 0 0
— — — Other (other than of cereals): see Annex B
1902 19 — — Other (i.e other than containing eggs):
———O f durum wheat, not containing or containing not more than
3 % by weight of other cereals, with an ash content (by weight) in the
dry matter :
————N ot exceeding 0,95 % 160
———— Exceeding 0,95 %, but not exceeding 1,10 % 150
———— Exceeding 1,10 %, but not exceeding 1,30 % 140
———— Exceeding 1,30 % 0
— — — Other, of cereals:
— — — —Containing 80 % or more by weight of durum wheat, with
an ash content (by weight) in the dry matter:
—————N ot exceeding 0,87 % 32 128
————— Exceeding 0,87 %, but not exceeding 0,99 % 30 120
————— Exceeding 0,99 %, but not exceeding 1,15 % 28 112
————— Exceeding 1,15 % 0 0
— — — — Containing less than 80 % by weight of durum wheat,
with an ash content (by weight) in the dry matter:
—————N ot exceeding 0,75 % 80 80
————— Exceeding 0,75 %, but not exceeding 0,83 % 75 75
————— Exceeding 0,83 %, but not exceeding 0,93 % 70 70
————— Exceeding 0,93 % 0 0
— — — Other (other than of cereals): see Annex B
1902 20 — Stuffed pasta, whether or not cooked or otherwise prepared:▼B2000R1520 — EN — 02.08.2001 — 002.001 — 38
1 2 34567891 0 1 1 1 2
— — Other:
1902 2091 ———C oo ked: see Annex B
1902 2099 — — — Other: see Annex B
1902 30 — Other pasta (cooked or otherwise prepared, but not stuffed): see
Annex B
1902 40 — Couscous:1902 4010 — — Unprepared:
———O f durum wheat, not containing or containing not more than
3 % by weight of other cereals, with an ash content (by weight) in the
dry matter (
2):
————N ot exceeding 0,95 % 160
———— Exceeding 0,95 %, but not exceeding 1,10 % 150
———— Exceeding 1,10 %, but not exceeding 1,30 % 140
———— Exceeding 1,30 % 0
— — — Other (other than of durum wheat): see Annex B
1902 4090 — — Other (prepared): see Annex B
1904 Prepared foods obtained by the swelling or roasting of cereals or
cereal products (for example, corn flakes); cereals (other than maize
(corn)) in grain form or in the form of flakes or other worked grains
(except flour and meal), pre-cooked, or otherwise prepared, not
elsewhere specified or included:
1904 10 — Prepared foods obtained by the swelling or roasting of cereals or
cereal products:
ex 19041030 — — Obtained from rice:
— — — Unsweetened puffed rice 165
1904 20 — Prepared foods obtained from unroasted cereal flakes or from
mixtures of unroasted cereal flakes and roasted cereal flakes or
swelled cereals
ex 19042095 — — Obtained from rice:
— — — Unsweetened puffed rice 165
1904 90 — Other:
ex 19049010 — — Rice:▼B2000R1520 — EN — 02.08.2001 — 002.001 — 39
1 2 34567891 0 1 1 1 2
— — — Pre-cooked rice (5) 120
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or
preserved by vinegar or acetic acid:
ex 20019030 — Sweet corn (Zea mays var. saccharata)
— — In grain form 100(1)
2004 Other vegetables prepared or preserved otherwise than by vinegar or
acetic acid, frozen, other than products of heading No 2006:
ex 20049010 — Sweet corn ( Zea mays var. saccharata )
— — In grain form 100(1)
2005 Other vegetables prepared or preserved otherwise than by vinegar or
acetic acid, frozen, other than products of heading No 2006:
2005 8000 — Sweet corn ( Zea mays var. saccharata )
— — In grain form 100(1)
2008 Fruit, nuts and other edible parts of plants, otherwise prepared or
preserved, whether or not containing added sugar or other sweetening
matter or spirit, not elsewhere specified or included:
ex 20089985 — — — — Maize (corn), other than sweet corn ( Zea mays var.
saccharata ):
— — In grain form 100(1)
ex 22029010 Beer made from malt, of an actual alcoholic strength by volume not
exceeding 0,5 % vol:
— Made from barley malt or wheat malt, not containing added
unmalted cereals, rice (or products resulting from the processing
thereof) or sugar (sucrose or invert sugar)23(6)(9)
— Other 22(6)(9)
2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or
nitrosated derivates:
— Polyhydric alcohols:
2905 4300 — — Mannitol:
— —— Obtained from sucrose covered byRegulation (EC) No 2038/
1999102
— — — Obtained from amylaceous products covered by Regulation
(EEC) No1766/92242▼B2000R1520 — EN — 02.08.2001 — 002.001 — 40
1 2 34567891 0 1 1 1 2
2905 44 — — D-glucitol (sorbitol)
———I n aqueous solution:
2905 4411 — — — — Containing 2 % or less by weight of D-mannitol,
calculated on the D-glucitol content
————— Obtained from amylaceous products 169(7)
———— Obtained from sucrose 71(7)
2905 4419 ———— Other:
————— Obtained from amylaceous products 148(7)
———— Obtained from sucrose 71(7)
— — — Other:
2905 4491 — — — — Containing 2 % or less by weight of D-mannitol,
calculated on the D-glucitol content
————— Obtained from amylaceous products 242
———— Obtained from sucrose 102
2905 4499 ———— Other:
————— Obtained from amylaceous products 242
————— Obtained from sucrose 102
3501 Casein, caseinates and other casein derivatives; casein glues:
3501 10 — Casein 291(8)
3501 9090 — — Other3502 Albumins, albuminates and other albumin derivatives:
— Egg albumin:
3502 11 — — Dried:
3502 1190 — — — Other 406
3502 19 — — Other:
3502 1990 — — — Other 55
3502 20 — Milk albumin: (Lactalbumin)
3502 2091 — — — Dried (for example, in sheets, scales, flakes, powder) 900
3502 2099 — — — Other 127
3824 Prepared binders for foundry moulds or cores; chemical products and▼B2000R1520 — EN — 02.08.2001 — 002.001 — 41
1 2 34567891 0 1 1 1 2
preparations of the chemical or allied industries (including those
consisting of mixtures of natural products), not elsewhere specified or
included: residual products of the chemical or allied industries, not
elsewhere specified or included:
3824 60 Sorbitol other than of CN code 290544:
— — In aqueous solution:
3824 6011 — — — Containing 2 % or less by weight of D-mannitol, calculated
on the D-glucitol content
———— Obtained from of amylaceous products 169(7)
———— Obtained from sucrose 71(7)
3824 6019 — — — Other:
———— Obtained from of amylaceous products 148(7)
———— Obtained from sucrose 71(7)
— — Other:
3824 6091 — — — Containing 2 % or less by weight of D-mannitol, calculated
on the D-glucitol content
———— Obtained from of amylaceous products 242
———— Obtained from sucrose 102
3824 6099 — — — Other:
———— Obtained from of amylaceous products 242
———— Obtained from sucrose 102
(1) This quantity refers to maize (corn) in grain form adjusted to correspond to a moisture content of 72 % by weight.
(2) This content shall be determined by subtracting from the total ash content of the product that part of the ash which derives from the eggs incorporated therein, on a basis of 0,04 % by weight of ash per 50 g, rounded down to the
nearest 50 g.
(3) This amount shall be reduced by 1,6 kg/100 kg per 50 g of eggs in shell (or the equivalent thereof in other egg products) per kilogram of pasta.
(4) 5 kg/100 kg per 50 g of eggs in shell (or the equivalent thereof in other egg products) per kilogram of pasta, any intermediate amount being rounded down tothe nearest 50 g.
(5) Pre-cooked rice means wholly milled rice in grains which has been pre-cooked and partially dried in order to facilitate final cooking.
(6) This quantity applies to beer of not less than 11º Plato and not more than 12º Plato. For beer of less than 11º Plato, this quantity shall be reduced by 9 % p er degree Plato, the actual content being rounded down to the nearest degree
Plato. For beer of more than 12º Plato, this quantity shall be increased by 9 % per degree Plato, the actual strength being rounded up to the nearest degre e Plato.
(7) The quantities indicated in columns 5 and 9 for an aqueous solution of D-glucitol (sorbitol) apply to a dry-matter content of 70 % by weight. For aqueou s solutions of sorbitol with a different dry-matter content, these quantitiesshall,
as appropriate, be increased or reduced in proportion to the actual dry-matter content, and rounded down to the nearest kilogram.
(8) Quantity determined, depending on the casein used, on the basis of 291 kg of skimmed milk powder (PG 2) per 100 kg of casein.
(9) Per hectolitre of beer.▼B2000R1520 — EN — 02.08.2001 — 002.001 — 42
ANNEX D
CN code DescriptionData obtained from the analysis of the
goodsNature of the basic products in respect of
which the refund is grantedAmount of basic product in respect of which
the refund is granted (per 100 kg of goods)
12 3 4 5
1704 Sugar confectionery (including white chocolate), not
containing cocoa:
1704 10 — Chewing gum, whether or not sugar-coated 1. Sucrose (1) 1. White sugar 1. 1. 1 kg per 1 % by weight of
sucrose(1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
1704 9030 to
1704 9099— Other 1. Sucrose (1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
3. (a) With a milkfat content of less
than 12 % by weight3. (a) Whole-milk powder (PG3) 3. (a) 3,85 kg per 1 % by weight of
milkfat
(b) With a milkfat content of 12 % or
more by weight(b) Butter (PG6) 3. (b) 1,22 kg per 1 % by weight of
milkfat
1806 Chocolate and other food preparations containing
cocoa
1806 10 — Cocoa powder, containing added sugar or other
sweetening matter1. Sucrose (1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
1806 20 — Other preparations in blocks, slabs or bars weighing
more than 2 kg or in liquid, paste, powder, granular or
other bulk form in containers or immediate packings, of
a content exceeding 2 kg1. Sucrose (1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
3. (a) With a milkfat content of less
than 12 % by weight3. (a) Whole-milk powder (PG3) 3. (a) 3,85 kg per 1 % by weight of
milkfat
(b) With a milkfat content of 12 % or
more by weight(b) Butter (PG6) 3. (b) 1,22 kg per 1 % by weight of
milkfat
1806 31 and
1806 32— Other, in blocks, slabs or bars 1. Sucrose (1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
3. Milkfat 3. Whole-milk powder (PG3) 3. 3,85 kg per 1 % by weight of milkfat
1806 90 — Other 1. Sucrose (1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)▼B2000R1520 — EN — 02.08.2001 — 002.001 — 43
12 3 4 5
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
3. (a) With a milkfat content of less
than 12 % by weight3. (a) Whole-milk powder (PG3) 3. (a) 3,85 kg per 1 % by weight of
milkfat
(b) With a milkfat content of 12 % or
more by weight(b) Butter (PG6) 3. (b) 1,22 kg per 1 % by weight of
milkfat
ex 1901 Food preparations of flour, meal, starch or malt extract,
not containing cocoa powder or containing less than
50 % by weight of cocoa powder, not elsewhere
specified; food preparations of goods of CN code Nos
0401 to 0404, not containing cocoa powder or
containing less than 10 % by weight of cocoa powder,
not elsewhere specified or included;1. Sucrose (1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
3. (a) With a milkfat content of less
than 12 % by weight3. (a) Whole-milk powder (PG3) 3. (a) 3,85 kg per 1 % by weight of
milkfat
(b) With a milkfat content of 12 % or
more by weight(b) Butter (PG6) (b) 1,22 kg per 1 % by weight of
milkfat.
1902 Pasta, [whether or] not cooked or stuffed (with meat or
other substances) or otherwise prepared, such as
spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli,
cannelloni; couscous, whether or not prepared:
ex 190211 and
ex 190219— Uncooked pasta, not stuffed or otherwise prepared,
other than pasta containing exclusively cereals and
eggsCommon wheat starch (or dextrin) Common wheat 1,75 kg per 1 % by weight of
anhydrous starch (or dextrin) of wheat
1902 20 — Stuffed pasta, whether or not cooked or otherwise
prepared:
1902 2091 to
1902 2099— — Other Common wheat starch (or dextrin) Common wheat 1,75 kg per 1 % by weight of
anhydrous (or dextrin) of wheat
1902 30 — — Other pasta Common wheat starch (or dextrin) Common wheat 1,75 kg per 1 % by weight of
anhydrous (or dextrin) of wheat
1902 4090 — — (Couscous) Other Common wheat starch (or dextrin) Common wheat 1,75 kg per 1 % by weight of
anhydrous (or dextrin) of wheat
1903 Tapioca and substitutes thereof prepared from starch, in
the form of flakes, grains, pearls, siftings or similar
forms.Starch (or dextrin) Maize (corn) 1,83 kg per 1 % by weight of
anhydrous starch (or dextrin) of wheat
1905 Bread, pastry, cakes, biscuits and other bakers' wares,
whether or not containing cocoa; communion wafers,
empty cachets of a kind suitable for pharmaceutical
use, sealing wafers, rice paper and similar products.
1905 10 — Crispbread Starch (or dextrin) Rye 2,09 kg per 1 % by weight of▼B2000R1520 — EN — 02.08.2001 — 002.001 — 44
12 3 4 5
anhydrous starch (or dextrin) of wheat
1905 30 — Sweet biscuits; waffles and wafers 1. Sucrose (1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
3. Starch (or dextrin) 3. Common wheat 3. 1,75 kg per 1 % by weight of
anhydrous starch (or dextrin) of wheat
4. Milkfat 4. Butter (PG6) 4. 1,22 kg per 1 % by weight of milkfat
1905 40 — Rusks, toasted bread and similar toasted products Starch (or dextrin) Common wheat 1,75 kg per 1 % by weight of
anhydrous starch (or dextrin) of wheat
1905 90 — Other:1905 9020 — — Communion wafers, empty cachets of a kind
suitable for pharmaceutical use, sealing wafers, rice
paper and similar productsStarch (or dextrin) Maize (corn) 1,83 kg per 1 % by weight of
anhydrous starch (or dextrin) of wheat
1905 9030 — — Bread, not containing added honey, eggs, cheese
or fruit, and containing by weight in the dry matter
state not more than 5 % of sugars and not more than
5 % of fatStarch (or dextrin) Common wheat 1,75 kg per 1 % by weight of
anhydrous starch (or dextrin) of wheat
1905 9040 to
1905 90901. Sucrose (
1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize 2. 2,1 kg per 1 % by weight of
glucose (2)
3. Starch (or dextrin) 3. Common wheat 3. 1,75 kg per 1 % by weight of
anhydrous starch (or dextrin) of wheat
4. Milkfat 4. Butter (PG6) 4. 1,22 kg per 1 % by weight of milkfat
2105 Ice cream and other edible ice, whether or not
containing cocoa1. Sucrose (1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
3. Milkfat 3. Butter (PG6) 3. 1,22 kg per 1 % by weight of milkfat
2106 Food preparations not elsewhere specified or included:2106 90 — Other
— — Other:
2106 9098 — — — Other 1. Sucrose (
1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)▼B2000R1520 — EN — 02.08.2001 — 002.001 — 45
12 3 4 5
3. Milkfat 3. Butter (PG6) 3. 1,22 kg per 1 % by weight of milkfat
2202 Waters, including mineral waters and aerated waters,
containing added sugar or other sweetening matter or
flavoured, and other non-alcoholic beverages, not
including fruit and other vegetable juices of CN code
2009:
2202 10 Waters, including mineral waters and aerated waters,
containing added sugar or other sweetening matter or
flavoured1. Sucrose (1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
2202 90 — Other:
2202 9010 — — Not containing products of heading Nos 0401 to
0404 or fat obtained from products of heading Nos
0401 to0404:1. Sucrose (1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Glucose (2) 2. Maize (corn) 2. 2,1 kg per 1 % by weight of
glucose (2)
2202 9091 to
2202 9099— — Other 1. Sucrose (1) 1. White sugar 1. 1 kg per 1 % by weight of sucrose (1)
2. Milkfat 2. Whole-milk powder (PG3) 2. 3,85 kg per 1 % by weight of milkfat
(1) The sucrose content of the goods (without further processing), plus the sucrose equivalent of any mixture of glucose and fructose (total glucose and fructose content multiplied by 0,95), as declared (in whatever form) or found in the
goods. However, where the fructose content of the goods is less than the glucose content, the amount of glucose to be included in the above calculation s hall be an amount equal, by weight, to that of fructose.
(2) Other than the glucose content referred to in note (1).
N.B.:Where the presence of a lactose hydrolysate is declared and/or galactose is found to be present, the quantity of glucose equivalent to the galactose sh all be deducted from the total glucose content before any other calculation is
performed.▼B2000R1520 — EN — 02.08.2001 — 002.001 — 46
▼B
ANNEX E
COEFFICIENTS FOR CONVERSION INTO BASIC PRODUCTS FOR THE PRODUCTS
REFERREDTOINARTICLE3(1)(b)
CN code Processed agricultural product Coefficient Basic product
11010011 Durum wheat flour with an ash content
per 100 g of:
— 0 to900 mg 1,33 Durum wheat
— 901 to1 900 mg 1,09 Durum wheat
11010015 and
11010090Common wheat and meslin flour with an
ash content per 100 g of:
— 0 to 900 mg 1,33 Common wheat
— 901 to 1 900 mg 1,09 Common wheat
110210 Rye flour with an ash content per 100 g
of:
— 0 to1 400 mg 1,37 Rye
— 1 401 to2 000 mg 1,08 Rye
11022010 Maize (corn) flour of a fat content not
exceeding 1,5 % by weight1,20 Maize (corn)
11022090 Maize (corn) flour of a fat content
exceeding 1,5 % by weight1,10 Maize (corn)
110230 Rice flour 1,00 Broken rice
11029010 Barley flour 1,20 Barley
11029030 Oat flour 1,20 Oats
11031110 Groats and meal of durum wheat 1,42 Durum wheat11031190 Groats and meal of common wheat with
an ash content not exceeding 600 mg per
100 g1,37 Common wheat
11031200 Groats and meal of oats 1,80 Oats
11031310 Groats and meal of maize (corn) flour of
a fat content not exceeding 1,5 % by
weight1,20 Maize (corn)
11031390 Groats and meal of maize (corn) of a fat
content exceeding 1,5 % by weight1,20 Maize (corn)
11031400 Groats and meal of rice 1,00 Broken rice
11031910 Groats and meal of rye 1,00 Rye
11031930 Groats and meal of barley 1,55 Barley
11032100 Pellets of wheat 1,02 Common wheat11032910 Pellets of rye 1,00 Rye11032920 Pellets of barley 1,02 Barley11032930 Pellets of oats 1,00 Oats11032940 Pellets of maize (corn) 1,00 Maize (corn)
11032950 Pellets of rice 1,00 Broken rice
11041190 Flaked grains of barley 1,40 Barley11041290 Flaked grains of oats 1,80 Oats11041910 Rolled or flaked grains of wheat 1,02 Common wheat11041930 Rolled or flaked grains of rye 1,40 Rye11041950 Rolled or flaked grains of maize (corn) 1,44 Maize (corn)
11041991 Flaked rice 1,00 Broken rice
11042110 Hulled (shelled or husked) grains of
barley1,50 Barley
11042130 Hulled and sliced or kibbled grains of
barley (‘Grütze’ or ‘grutten’)1,50 Barley2000R1520 — EN — 02.08.2001 — 002.001 — 47
▼B
CN code Processed agricultural product Coefficient Basic product
11042150 Pearled grains of barley 1,60 Barley
11042220 Hulled (shelled or husked) grains of oats 1,60 Oats
11042230 Hulled and sliced or kibbled grains of
oats (‘Grütze’ or ‘grutten’)1,70 Oats
11042310 Hulled (shelled or husked) grains of
maize (corn), whether or not sliced or
kibbled1,30 Maize (corn)
11042911 Hulled (shelled or husked) grains of
wheat, whether or not sliced or kibbled1,02 Common wheat
11042951 Grains of wheat, not otherwise worked
than kibbled1,00 Common wheat
11042955 Grains of rye, not otherwise worked than
kibbled1,00 Rye
11043010 Germ of wheat, whole, rolled, flaked or
ground0,25 Common wheat
11043090 Germ of other cereals, whole, rolled,
flaked or ground0,25 Maize (corn)
11071011 Malt, not roasted, of wheat, in the form
of flour1,78 Common wheat
11071019 Malt, not roasted, of wheat, in another
form1,27 Common wheat
11071091 Malt, not roasted, of other cereals, in the
form of flour1,78 Barley
11071099 Malt, not roasted, of other cereals, in
another form1,27 Barley
11072000 Roasted malt 1,49 Barley
11081100 Wheat starch 2,00 Common wheat
11081200 Maize (corn) starch 1,60 Maize (corn)
11081300 Potato starch 1,60 Maize (corn)
11081910 Rice starch 1,52 Broken rice
ex 11081990 Barley or oat starch 1,60 Maize (corn)
17023051 Glucose and glucose syrup(1), not
containing fructose or containing in the
dry state less than 20 % by weight of
fructose, containing inthe drystate 99%
or more by weight of glucose, in the
form of white crystalline powder,
whether of not agglomerated2,09 Maize (corn)
17023059 Glucose and glucose syrup(1), not
containing fructose or containing in the
dry state less than 20 % by weight of
fructose, containing inthe drystate 99%
or more by weight of glucose, other1,60 Maize (corn)
17023091 Glucose and glucose syrup(1), not
containing fructose or containing in the
dry state less than 20 % by weight of
fructose, other, in the form of white
crystalline powder, whether or not
agglomerated2,09 Maize (corn)
17023099 Glucose and glucose syrup(1), not
containing fructose or containing in the
dry state less than 20 % by weight of
fructose, other1,60 Maize (corn)
17024090 Glucose and glucose syrup(1),
containing in the dry state at least 20 %
but less than 50 % by weight of fructose1,60 Maize (corn)
ex 17029050 Maltodextrine, in the form of white
crystalline powder, whether or not
agglomerated2,09 Maize (corn)
ex 17029050 Maltodextrine and maltodextrine syrup,
other1,60 Maize (corn)2000R1520 — EN — 02.08.2001 — 002.001 — 48
▼B
CN code Processed agricultural product Coefficient Basic product
17029075 Caramel, in the form of powder, whether
or not agglomerated2,19 Maize (corn)
17029079 Caramel, other 1,52 Maize (corn)
21069055 Flavoured or coloured glucose syrup and
maltodextrine syrup1,60 Maize (corn)
(1) Excluding isoglucose.2000R1520 — EN — 02.08.2001 — 002.001 — 49
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ANNEX F
I.Applicationforrefundcertificate
1. The application for a refund certificate shall be made on a form as set out
in Annex I toRegulatio n (EC) No1291/2000.
If the exporter has no plans to export goods via a Member State other than
that in which the application for a refund certificate is lodged, the
application may be made electronically in accordance with the conditions
laid down by the Member State.
2. The ‘Export licence or advance fixing certificate’ shall be stamped
‘Refund certificate non-Annex I’. This information may be computerised.
Applicants must complete boxes 4, 8, 17 and 18 and, where appropriate,
7. In boxes 17 and 18, the amount shall be entered in euro;
Boxes 13 to 16 shall not be completed.
In box 20, applicants must state whether they plan to use the refund
certificate only in the Member State which issued it or whether they
require a refund certificate which is valid throughout the Community.
Applicants must enter in box 20 the words ‘Article 8-1’, or other words to
the satisfaction of the competent authority, if the application refers to a
certificate provided for under Article 8(1) or the words ‘Article 8-8’, or
other words to the satisfaction of the competent authority, if it refers to a
certificate provided for under Article 8(8) to (10).
Applicants must enter the place and date of application and sign the
application.
If the application concerns food aid, they must also enter in box 20 one of
the indications mentioned in Article 10 of this Regulation or in Article 3
of Commission Regulation (EC) No 259/98(1).
II.Application for advance fixing — request for extracts of refund
certificates
1. Application for advance fixing at the time of application for a refund
certificate
See Section I (applicants must complete box 8).
2. Application for advance fixing after the refund certificate has been issued
In this case, the exporter must make out an application and enter:
— in boxes 1 and 2, the name of the body which issued the refund
certificate for which advance fixing is requested and the number of the
certificate;
— in box 4, the name of the holder of the certificate;— in box 8, ‘yes’ must be ticked.
3. Application for an extract from a refund certificate
Any holder of a refund certificate may request an extract from the
certificate for an amount not exceeding the amount not yet recorded on
the original certificate on the date on which the extract is issued,
particularly if the refund applications for the planned exports will not be
submitted in the Member State which issued the refund certificate. In this
case, the amount for which an extract is requested shall be recorded on the
original certificate and an extract shall be issued, based on an application
drawn up on the form set out in Annex I to Regulation (EC) No 1291/
2000 and containing the following information:
— in boxes 1 and 2, the name of the agency which issued the refund
certificate from which an extract is requested and the number of the
original certificate,
— in box 4, the name of the holder of the refund certificate,— in boxes 17 and 18, the amount of the extract requested in euro.2000R1520 — EN — 02.08.2001 — 002.001 — 50
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III.Issue of refund certificates with advance fixing for use throughout the
Communityandofextractsfromcertificates
Copies 1 and 2 must be issued based on the models in Annex I to Regulation
(EC) No1291/2000
On the title ‘Export licence or advance fixing certificate’ shall be stamped
‘refund certificate Non Annex I’.
(a) The name and address of the body issuing the certificate shall be entered
in box 1. The number of the refund certificate (allocated by the issuing
body) shall be entered in box 2 or box 23.
In the case of extracts from a refund certificate, ‘EXTRACT’ in bold
font and capitals shall be entered in box 3.
(b) The name and full address of the holder shall be entered in box 4.
(c) Box 6 shall be crossed out.
(d) The date on which the application for a refund certificate is lodged shall
be entered in box 10 and the amount of the security determined in
accordance with Article 11 shall be entered in box 11.
(e) The expiry date shall be entered in box 12.
(f) Boxes 13 to 16 shall be crossed out.
(g) The competent authority shall complete boxes 17 and 18 on the basis of
the amount determined in accordance with Article 8.
(h) Box 19 shall be crossed out.
(i) Any details provided for in the application must be entered in box 20.(j) Box 21 must be completed as laid down in the application.
(k) Box 22 must contain the words: ‘first day of validity: …’, determined in
accordance with Article 8.
(l) Box 23 must be filled in.
(m) Box 24 shall be crossed out.
IV.Issueofrefundcertificateswithoutadvancefixingforusethroughoutthe
Community
These refund certificates shall be completed in the same way as the
certificates referred toin Sectio n III.
Box 21 shall be deleted.
Should the holder of such a refund certificate subsequently request advance
fixing of the refund rates, he must return the original certificate and any
extracts already issued. ‘Refund valid on [date], fixed in advance on [date]’
shall be entered and completed in box 22 of the certificate.
V.Registeredcertificates validinasingleMember State
If the holder of a refund certificate has no plans to apply for refunds under
the certificate from any body other than the body which issued it, the
Member State shall inform the applicant that his request has been registeredand provide him with the information set out on copy 1.
Copy2 (copy forthe issuing body)shall not be issued.Instead, the competent
authority shall record all the information from the refund certificates referred
to in Sections III and IV and the amounts claimed under the certificate.
VI.Useofcertificates
1. At the time of completion of the export formalities, the number(s) of the
refund certificates used to cover the refund application must be entered in
the single administrative document.
If a customs document other than the single administrative document is
used, the number(s) of the certificate(s) used to cover the refund
application must be entered on the national document.
2. Each exporter mustcomplete a specific application forpayment within the
meaning of Article 49(1) of Regulation (EC) No 800/1999. It must be
presented to the body responsible for payment, accompanied by the
corresponding certificate(s), except in the case of electronic registration of
the certificate(s) within the meaning of section V.2000R1520 — EN — 02.08.2001 — 002.001 — 51
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The competent authority may consider the specific application not to be
the payment documents referred to in Article 49(2) of Regulation (EC) No
800/1999.
The competent authority may consider the specific application to be the
export declaration within the meaning of Article 5(1) of Regulation (EC)
No800/1999. In this case, the date of receipt of the specific application by
the body responsible for payment referred to in paragraph 3 shall be the
date on which that body received the export declaration. In all other cases,
the specific application must contain particulars of the export declaration.
3. The body responsible for payment shall determine the amount requested
on the basis of the information contained in the specific application,
taking as sole basis the quantity and nature of the basic product(s)
exported and the applicable refund rate(s). These three data must be
indicated or referred to clearly in the export declaration.
The body responsible for payment shall record this amount on the refund
certificate within three months of the date of receipt of the specific
application.
The certificates shall be attributed on the reverse of copy No 1; boxes 28,
29 and 30 should contain the amount in euros instead of the quantity.
The preceding subparagraph shall mutatis mutandis tocertificates kept in
electronic form.
4. After attribution, if the refund certificate is not registered, copy 1 of the
certificate shall be returned to the holder or kept by the paying body at the
request of the exporter.
5. The security lodged in respect of the goods exported may be released or
may be transferred toguarantee advance payment o f the refund. In this
case, the applicant need only top up the security accordingly.2000R1520 — EN — 02.08.2001 — 002.001 — 52
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ANNEX G
TABLEOFEQUIVALENCE
Regulation (EC) No 1222/94 This Regulation
Article 1(1) Article 1(1)
Article 1(1)(a) Article 1(2)
Article 1(2) Article 1(3)
Article 1(3) Article 1(4)
Article 2 Article 2
Article 3 Article 3
Article 4 Article 4
Article 5 Article 5
Article 6 Article 6
Article 6 A Article 7
Article 6 B Article 8Article 6 C Article 9
Article 6 D Article 10
Article 6 E Article 11
Article 6 F Article 12
Article 6 G Article 13
Article 6 H Article 14
Article 6 I Article 15
Article 7(1) Article 16(1)
Article 7(1)(a) Article 16(2)
Article 7(2) Article 16(3)
Article 7(3) Article 16(4)
Article 7(4) Article 16(5)
Article 7(5) Article 16(6)
Article 7(6) Article 16(7)
Article 7(7) Article 16(8)
Article 7(a) Article 17
Article 8 Article 18
Article 8(a) Article 19
— Article 20— Article 21
Annex A Annex A
Annex B Annex B
Annex C Annex C
Annex D Annex D
Annex E Annex E
Annex F Annex F2000R1520 — EN — 02.08.2001 — 002.001 — 53