2000R1520—EN—01.10.2002—005.001—1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSIONREGULATION(EC)No1520/2000
of13July2000
laying down common detailed rules for the application of the system of granting export refunds
on certain agricultural products exported in the form of goods not covered by Annex I to the
Treaty,andthecriteria forfixingtheamountofsuchrefunds
(OJL177,15.7.2000,p.1)
Amendedby:
OfficialJournal
No page date
►M1CommissionRegulation(EC)No2390/2000of27October2000 L276 3 28.10.2000
►M2CommissionRegulation(EC)No1563/2001of31July2001 L208 8 1.8.2001
►M3CommissionRegulation(EC)No595/2002of5April2002 L91 5 6.4.2002
►M4CommissionRegulation(EC)No1052/2002of17June2002 L160 16 18.6.2002
Correctedby:
►C1Corrigendum,OJL179,9.7.2002,p.31(1052/2002)
▼B
COMMISSIONREGULATION(EC)No1520/2000
of13July2000
laying down common detailed rules for the application of the
system of granting export refundson certain agricultural productsexported in the form of goods not covered by Annex I to the
Treaty,andthecriteria forfixingtheamountofsuchrefunds
THECOMMISSIONOFTHEEUROPEANCOMMUNITIES,
HavingregardtotheTreatyestablishingtheEuropeanCommunity;
HavingregardtoCouncilRegulation(EC)No3448/93of6December
1993 laying down the trade arrangements applicable to certain goodsresulting fromthe processing of agricultural products(
1), and in parti-
cularthefirstsubparagraphofArticle8(3)thereof,
Whereas:
(1)CommissionRegulation(EC)No1222/94of30May1994(2),as
last amended by Regulation (EC) No 701/2000(3), laid down
common detailed rules for the application of the system of
grantingexportrefundsoncertainagriculturalproductsexported
intheformofgoodsnotcoveredbyAnnexItotheTreaty,andthecriteriaforfixingtheamountsofsuchrefunds.AsthisRegu-lation has been amended fifteen times, Regulation (EC) No1222/94 should now be recast for reasons of clarity when newchangesaremade.
(2)The Regulations on the common organisation of the markets ineggs, cereals, rice, milk and milk products, and sugar providethat, to the extent required to allow the agricultural products inquestion to be exported in the formof certain processed goodsnotlistedinAnnexItotheTreatyonthebasisofworldmarketquotations or prices for such products, the difference between
such quotations or prices and prices in the European Union
maybecoveredbyanexportrefund.
(3)CommissionRegulation(EC)No800/1999(4)laysdowngeneral
rulesforgrantingexportrefundsoncertainagriculturalproductsexported in the formof 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
coveredbyAnnexIneedstobeclarified.
(4)Article 11 of the Agreement on Agriculture annexed to theAgreement establishing the World Trade Organisation laysdown that refunds granted on exports of agricultural productsincorporated in goods not covered by Annex I to the Treaty
may not exceed the refunds that would be payable on those
productswhenexportedinthe unaltered state.Accountmustbetaken of this when rates of refund are fixed and assimilationrulesdefined.
(5)Potatostarchisassimilatedtomaizestarch.However,itmustbepossibletofixaspecificrefundrateforpotato starchinmarket
situations where its price is significantly lower than that of
maizestarch.
(6)Suchgoodsmaybeobtained directly frombasicproducts,fromproductsobtainedfromtheprocessingofbasicproducts,orfromproducts assimilated to either of these categories. Rules shouldbe laid down for determining the amount of the export refund
ineachofthesecases.
(7)Many goods manufactured by an undertaking under clearly
defined technical conditions and having constant characteristics2000R1520—EN—01.10.2002—005.001—2
(1) OJL318,20.12.1993,p.18.
(2) OJL136,31.5.1994,p.5.
(3) OJL83,4.4.2000,p.6.
(4) OJL102,17.4.1999,p.11.
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andqualityfollowaregularexportpattern.Toeaseexportform-
alities,asimplifiedprocedureshouldbeadoptedforsuchgoodswhereby the manufacturer communicates to the competent
authorities such information as the latter consider necessary
concerningtheconditionsofmanufactureofthegoods.
(8)The agricultural product content of most exported goods is
bound to vary. The amount of the refund must therefore be
determinedonthebasisofthequantitiesofagriculturalproductsactually used in the manufacture of the exported goods.However, for certain goods of a simple and relatively constantcomposition,theamountoftherefundshould,foreaseofadmin-istration, be determined on the basis of fixed quantities of
agricultural products. Where these quantities are registered with
the competent authorities, provision should be made for annualconfirmation of such registration in order to reduce the risksassociatedwithfailuretocommunicatechangesinthequantitiesofproductsusedtomanufacturethegoodsinquestion.
(9)In the absence of evidence that no production refund wasgranted pursuant to Commission Regulation (EEC) No 1722/93of 30 June 1993 laying down detailed rules for the applicationofCouncilRegulations(EEC)No1766/92and(EEC)No1418/76concerningproductionrefundsinthecerealsandricesectors
respectively(
1), as last amended by Regulation (EC) No 87/
1999(2), or pursuant to Council Regulation (EEC) No 1010/86
of25March 1986laying downgeneral rules forthe productionrefund on certain sugar products used in the chemicalindustry(
3), as last amended by Commission Regulation (EC)
No 2074/98(4), the export refund should be reduced by the
amountoftheproductionrefundapplicableonthedateofaccep-tance of the export declaration. This is the only systemwhichavoidstheriskoffraud.
(10)Council Regulation (EEC) No 565/80 of 4 March 1980 on theadvance payment of export refunds in respect of agriculturalproducts(
5), as last amended by Regulation (EEC) No 2026/
83(6), and Commission Regulation (EC) No 800/1999 of 15
April 1999 laying down common detailed rules for the applica-tionofthesystemofexportrefundsonagricultural products(
7),
established asystemfortheadvance paym ent ofexportrefunds
which must be taken into account when export refunds areadjusted.
(11)Measures should be taken to ensure strict compliance with the
Community's commitments. Moreover, these measures should
notimposeunnecessaryconstraintsonoperators.
(12)The agreements reached in accordance with Article 300 of the
Treaty limit the amount of refunds that may be granted in any
budgetyear.ItmustbepossibletoexportgoodsnotcoveredbyAnnex II to the Treaty under conditions which are known inadvance;Inparticular,itmustbepossibletoobtainanassurancethat these exports are eligible for a refund compatible with theCommunity's commitments under the agreements or, where this
cannolongerbethecase,tobeinformedthereofsufficientlyin
advance;Furthermore,theissueofcertificates makesitpossibletomonitorrefundapplicationsandtoguaranteethatrefundscanbe paid to certificate holders up to the amount stated on thecertificate, provided the certificate holder complies with theotherconditionsforrefundslaiddownintheCommunityrules.2000R1520—EN—01.10.2002—005.001—3
(1) OJL159,1.7.1993,p.112.
(2) OJL9,15.1.1999,p.8.
(3) OJL94,9.4.1986,p.9.
(4) OJL265,30.9.1998,p.8.
(5) OJL62,7.3.1980,p.5.
(6) OJL199,22.7.1983,p.12.
(7) OJL102,17.4.1999,p.11.
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(13)These Agreements concern all agricultural products exported in
theformofgoodsnotcovered byAnnexItotheTreaty. These
products include certain cereals exported in the formof spiri-tuous beverages referred to in Article 13(5) of Regulation(EEC) No 1766/92(
1). Regulation (EEC) No 2825/93(2), as
amended by Regulation (EC) No 3098/94(3), lays down certain
detailed rules for such cereals. The granting of refunds on all
agricultural productsexported intheformofgoodsnotcovered
byAnnexItotheTreatyshouldbesubjecttocommonrules.
(14)Itishighlylikelythatcertificateapplicationswillbereceivedforgreater amounts than can be granted. The year should thereforebedividedintoperiodssothatcertificatescanbemadeavailablebothtooperatorswhoexportattheendofthebudgetyearandtothose who export at the beginning of the budget year. Where
appropriate, a reduction coefficient should be applied to all
amountsrequested.
(15)Theconditionsforthereleaseofthesecuritypertainingtocerti-ficates subject toCommission Regulation (EEC)No2220/85of22July1985 laying down common detailed rules for the appli-cationofthesystemofsecuritiesforagricultural products(
4),as
lastamendedbyRegulation(EC)No1932/1999of9September1999(
5),shouldbelaiddown.
(16)Certaintypesofexportsarenotsubjecttolimitsonthepaymentofrefundsasaresult ofinternational commitments entered into
by the European Union. Such exports should be free fromany
obligationtopresentarefundcertificate.
(17)Mostexportersreceivelessthan50000eurosayearinrefunds.Taken together, these exports account for only a small part ofthe total amount of refunds granted on agricultural productsexported in the formof goods. It should be possible to exem ptsuchexportsfromtherequirementtopresentacertificate.
(18)Some exporters respond to invitations to tender issued byimporting third countries. Should their tender be rejected, such
exportersmustbeabletodeducttheamountwhichtheyhadset
aside for their tender fromthe am ount covered by their certifi-cate,withoutincurringanypenalty.
(19)Refundcertificatesservetoensurecompliancewiththecommit-ments entered into by the European Union vis-à-vis the WorldTrade Organisation; they also make it possible to determine inadvance the refund which can be granted on agriculturalproducts used in the manufacture of goods exported to third
countries.Thispurposediffers,insomerespects,fromtheobjec-
tivesofexportlicencesissuedforbasicproductsexportedintheunaltered state which are subject to commitments vis-à-vis theWorld Trade Organisation involving quantitative restrictions. Itisthereforenecessarytospecifywhichgeneralprovisionsapplic-
abletoagriculturallicencesandcertificates,currentlylaiddown
by Regulation (EC) No 1291/2000(
6) laying down common
detailed rules for the application of the systemof im port andexport licences and advance fixing certificates for agriculturalproduct.
(20)Management of the amounts of refunds which may be grantedduring a budget year on certain agricultural products exportedintheformofgoodsnotcoveredbyAnnexItotheTreatymay
resultinaneedtofixdifferentratesforexportswithorwithout
advancefixingoftherateofrefundonthebasisofdevelopmentsonCommunityandworldmarkets.2000R1520—EN—01.10.2002—005.001—4
(1) OJL181,1.7.1992,p.21.
(2) OJL258,16.10.1993,p.6.
(3) OJL328,20.12.1994,p.12.
(4) OJL205,3.8.1985,p.5.
(5) OJL240,10.9.1999,p.11.
(6) OJL152,24.6.2000,p.1.
▼B
(21)Monitoring arrangements should be established, based on the
principle of the exporter declaring to the competent authorities,
eachtimegoodsareexported,thequantitiesofproductsusedtomanufacture the exported goods. The competent authorities areresponsible for taking any measures they consider necessary toverifytheaccuracyofsuchdeclarations.
(22)In consultation with the competent authorities of the MemberState inwhich the goodsare manufactured, operators shouldbe
permittedtomakeasimplifieddeclaration oftheproductsused,
intheformofaggregated quantities oftheseproducts,providedthey keep a detailed record of the products used and make itavailabletothesaidauthorities.
(23)Itisnotalwayspossiblefortheexporter,particularlyifheisnotthe manufacturer, to know the precise quantities of agricultural
products used on which he can claima refund. Therefore, the
exporterisnotalwaysabletodeclaresuchquantities.Itisthere-forenecessarytoprovideanalternativemethodofcalculationofthe refund which the person concerned may ask to be applied,restricted to certain goods, based on the chemical analysis ofthese goods, and using a conversion table drawn up for this
purpose. When this method of calculation is used for certain
goodslisted intheAnnextoCommissionRegulation (EEC)No1722/93,theoriginofthestarchusedisunknown.Aproductionrefund may have been granted in respect of that starch; thesegoods may not therefore be the subject of an export refund for
starch.
(24)The authorities responsible for checking the exporter’s declara-
tion may not possess sufficient evidence to enable them toaccept the declaration of the quantities used, even if it is basedonachemical analysis.Suchsituationsareparticularly likelytoarisewhenthegoodstobeexportedhavebeenmanufacturedina Member State other than the exporting State. Therefore, the
competent authorities of the exporting Member State should be
able,ifnecessary,toobtaindirectlyfromthecompetentauthori-ties of the other Member States all the information which thelatter authorities are able toobtain concerning the conditions ofmanufactureofthegoods.
(25)CommissionRegulation(EC)No2571/97of15December1997
onthesaleofbutteratreducedpricesandthegrantingofaidfor
cream,butterandconcentratedbutterforuseinthemanufactureof pastry products, ice-creamand other foodstuffs(
1) authorises
butter and creamto be m ade available at reduced prices toindustries which manufacture certain goods. Account must betaken of this when refunds are calculated on the basis of
chemicalanalysis.
(26)It is desirable to ensure the uniformapplication throughout the
EuropeanUnionoftheprovisionsonthegrantingofrefundsongoods not covered by Annex I to the Treaty. To that end, eachMember State should inform the other Member States, via theCommission,ofthemonitoringarrangementsappliedinitsterri-
torytothevarioustypesofexportedgoods.
(27)Article 31(10), (11) and (12) of Council Regulation (EC) No
1255/1999 of 17 May 1999 on the common organisation of themarket in milk and milk products(
2) lays down the conditions
which must be met before a refund is granted on certain milkproducts which have been imported and then re-exported in theformofgoodsnotcoveredbyAnnexItotheTreaty.
(28)Accountmustbetakenoftheincreasedquantitiesofcertainmilk
products imported at a reduced tariff under agreements
concludedwithcertainnon-membercountriesandthepossibilityofgrantinganexportrefundhigherthansuchreducedtariff.2000R1520—EN—01.10.2002—005.001—5
(1) OJL350,20.12.1997,p.3.
(2) OJL160,26.6.1999,p.48.
▼B
(29)To ensure correct application of the provisions of the Regula-
tions on the common organisation of markets relating to the
granting of export refunds, such refunds should not be grantedonproductsfromnon-membercountriesusedinthemanufactureofgoodswhichareexportedafterhavingbeeninfreecirculationintheEuropeanUnion.
(30)The coefficients applicable when determining the refund oncertain processed agricultural products should be fixed and therefundper100kgofproductsusedshouldbepublished.
(31)TheManagementCommitteeonhorizontalquestionsconcerning
trade inprocessedagricultural productsnotlisted inAnnexIto
the Treaty hasnotdelivered anopinion inthe time limit set byitschairman,
HASADOPTEDTHISREGULATION:
Article 1
1. ThisRegulationlaysdowncommondetailedrulesfortheapplica-
tionofthesystemofgrantingrefundsonexportsofthebasicproductslisted in Annex A (hereinafter referred to as ‘basic products’), ofproducts derived fromthe processing thereof, or of products assim i-
lated to one of those two categories in accordance with paragraph 3,
when these various products are exported in the formof goods notcoveredbyAnnexItotheTreatybutlisted,asthecasemaybe:
— inAnnexItoCouncilRegulation(EEC)No2771/75(
1),
— inAnnexBtoCouncilRegulation(EEC)No1766/92,— inAnnexBtoCouncilRegulation(EC)No3072/95(
2),
— inAnnexIItoCouncilRegulation(EC)No1255/1999(3),
— inAnnexItoCouncilRegulation(EC)No2038/1999(4).
Such goods, which are listed in Annexes B and C to this Regula-
tion,arehereinafterreferredtoas‘goods’.
2. ForthepurposeofthisRegulation:
(a) ‘budgetperiod’meanstheperiodfrom1Octoberofoneyearto30
Septemberofthefollowingyear;
(b) ‘certificate’or‘refundcertificate’meansthecertificatedrawnupin
accordance with Articles 6 to 14, valid throughout the EuropeanUnionandissuedbytheMemberStatestoanyapplicant,regardlessof his place of establishment in the European Union. The refundcertificate shall guarantee payment of the refund, provided theconditions set out in Article 16 are met. It may include advance
fixing of the refund rates. Certificates shall be valid for a single
budgetperiodonly;
(c) ‘the Agreement’ means the Agreement on Agriculture concluded
duringtheUruguayRoundofmultilateraltradenegotiations;
(d) ‘food aid’ means food aid operations meeting the conditions laid
downinArticle10(4)oftheAgreement.
3. ForthepurposesofthisRegulation:
(a) potato starch falling withinCNcode11081300directly produced
frompotatoes, excluding sub-products, shall be assim ilated to a
productderivedfromtheprocessingofmaize;
(b) whey falling within CN codes 04041048 to 04041062 not
concentrated, whether or not frozen, shall be assimilated topowderedwheylistedinAnnexA(PG1);
(c) — milk and milk products falling within CN codes 04031011,
04039051 and 04049021, not concentrated nor containing2000R1520—EN—01.10.2002—005.001—6
(1) OJL282,1.11.1975,p.49.
(2) OJL329,30.12.1995,p.18.
(3) OJL160,26.6.1999,p.48.
(4) OJL252,25.9.1999,p.1.
▼B
addedsugarorothersweeteningmatter, whetherornotfrozen,
ofamilkfatcontent,byweight,notexceeding0,1%
and
— milk and milk products falling within CN codes 04031011,
04039011 and 04049021, in powder, granules or other solidforms, not containing added sugar or other sweetening matter,ofamilkfatcontent,byweight,ofupto1,5%
shall be assimilated to skimmed-milk powder listed in Annex A
(PG2);
(d) — milk, cream and milk products falling within CN codes
04031011, 04031013, 04039051, 04039053, 04049021and 04049023, not concentrated nor containing added sugaror other sweetening matter, whether or not frozen, of a milk
fatcontent,byweight,exceeding0,1%butnotexceeding6%
and
— milk, cream and milk products falling within CN codes
04031011, 04031013, 04031019, 04039013, 04039019,04049023 and 04049029 in powder, granules or other solid
forms, not containing added sugar or other sweetening matter,
ofamilkfatcontent,byweight,exceeding1,5%butlessthan45%
shall be assimilated to whole milk powder listed in Annex A(PG
3);
(e) — milk, cream and milk products falling within CN codes
04031019, 04039059, 04049023 and 04049029, not
concentrated nor containing added sugar or other sweeteningmatter,ofamilkfatcontent,byweight,exceeding6%,
— milk, cream and milk products falling within CN codes
04031019,04039019and04049029,inpowder,granulesor
other solid forms, not containing added sugar or other sweet-
eningmatter, ofamilkfatcontent,byweight,ofnotlessthan45%,
and
— butter and other milk fats with a milk fat content, by weight,
otherthan82%butnotlessthan62%,fallingwithinCNcodes
040510,04052090,04059010,04059090
shallbeassimilatedtobutterlistedinAnnexA(PG6);
(f) — milk, cream and milk products falling within CN codes
04031011 to 04031019, 04039051 to 04039059 and04049021 to 04049029, concentrated, other than in powder,
granules or other solid forms, not containing added sugar or
othersweeteningmatter
and
— cheese
shallbeassimilatedto:
(i) skimmed-milk powder listed to in Annex A (PG 2) regarding
the non-fat part of the dry matter content of the assimilatedproduct
and
(ii) butterreferredtoinAnnexA(PG6)forthemilkfatpartofthe
assimilatedproduct.
(g) huskedricefallingwithinCNcode100620shallbeassimilatedto
wholly milled rice falling within CN codes 10063061 to
10063098;
(h) raw beet or cane sugar falling within CN code 17011190 or CN
code17011290andcontaining, inthedrystate, atleast92%byweightofsucrosedeterminedbythepolarimetricmethod,
— sugarfallingwithinCNcodes17019100or17019990,
— the products referred to in Article 1(1)(d) of Regulation (EC)
No 2038/1999, excluding mixtures obtained partly usingproductscoveredbyRegulation(EEC)No1766/92,2000R1520—EN—01.10.2002—005.001—7
▼B
— theproductsreferredtoinArticle1(1)(f)and(g)ofRegulation
(EC) No 2038/1999, excluding mixtures obtained partly usingproductscoveredbyRegulation(EEC)No1766/92,
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
sugarfallingwithinCNcode17019910.
4. However,ifthe party sorequests, inagreement with the compe-
tent authority, themilkproductsreferred toinparagraph 3(d)shallbeassimilatedto:
(i) skimmed-milkpowderreferredtoinAnnexA(PG2)forthenon-
fatpartofthedrymattercontentoftheassimilatedproduct
and
(ii) butter referred to in Annex A (PG 6) for the milk fat part of the
assimilatedproduct.
Article 2
Theamountoftherefundgrantedforthequantity,determinedinaccor-
dancewithArticle3,ofeachofthebasicproductsexportedintheformofthesame typeofgoodsshallbeobtained bymultiplying thisquan-titybytherateoftherefundonthebasicproductcalculatedperunitof
weightinaccordancewithArticle4.
However, in the case of D-glucitol (sorbitol) mixtures falling within
CN codes 290544 and 382460, where the party concerned does notdrawupthedeclarationreferredtoinArticle16(1)givingtheinforma-
tion required by the fourth subparagraph of Article 16(4) or where he
does not provide satisfactory documentation in support of his declara-tion, the rate of refund on these mixtures shall be that for the basicproducttowhichthelowestrateofrefundapplies.
Where, in accordance with Article 4(3), different refund rates may be
fixed for a particular basic product, a separate amount shall be calcu-
latedforeachofthequantitiesofthebasicproductforwhichthereisadifferentrefundrate.
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
thebasicproducts,toproductsderivedfromtheprocessingthereof,orto products assimilated to one of those two categories in accordancewith Article 1(3) which were used in the manufacture of the goodsexported, shall be the rate applicable when the former goods areexportedunprocessed.
Article 3
1. InrespectofthegoodslistedinAnnexB,thequantityofeachof
the basicproductstobetaken incalculating theamount oftherefundshall be determined as follows, except where reference is made toAnnexCorwherethesecondsubparagraphofArticle16(3)applies:
(a) inthecaseofuse,unprocessed,ofabasicproductorofanassimi-
lated product, the quantity shall be that which is actually used inthemanufacture oftheexportedgoods,accountbeingtakenofthefollowingconversionrates:
— 6,06kgofthepilotproductofGroup1shallcorrespondto100
kgofwheyassimilatedtothatpilotproductinaccordancewithArticle1(3)(b),
— 9,1kgofthepilotproduct ofGroup2shallcorrespondto100
kg of milk products assimilated to that pilot product in accor-dancewiththefirstindentofArticle1(3)(c),
— 1,01kgofthepilotproductofGroup2shallcorrespondtothe
non-fatpartof100kgofmilkproductsassimilatedtothatpilotproductinaccordance withthefirstindentofArticle1(3)(f)or2000R1520—EN—01.10.2002—005.001—8
(1) OJL214,8.9.1995,p.16.
▼B
Article 1(4)(i) per 1 % by weight of non-fat dry matter
containedinthemilkproductinquestion,
— 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 pilotproductinaccordance withthesecondindentofArticle1(3)(f)per 1 % by weight of non-fat dry matter contained in thecheese,
— 3,85kgofthepilotproductofGroup3shallcorrespondto100
kgofoneofthemilkproductsassimilatedtothatpilotproductinaccordancewithArticle1(3)(d)withamilkfatcontentinthedrymatterofnotmorethan27%byweightper1%byweightofmilkfatcontainedinthemilkproductinquestion.
However,attherequest oftheparty concerned, 3.85kgofthe
pilot product of Group 3 shall correspond to 100 kg of liquidmilk assimilated to that pilot product in accordance with thefirst indent of Article 1(3)(d) with a milkfat content in theliquid milknotexceeding 3,2%byweight per1%byweightofmilkfatcontainedinthemilkproductinquestion,
— 100kgofthepilotproductofGroup3shallcorrespondto100
kgofdrymatter contained inoneofthemilkproductsassimi-lated to that pilot product in accordance with Article 1(3)(d)with a milkfat content in the dry matter exceeding 27 % byweight.
However,attherequestofthepartyconcerned,12.32kgofthe
pilot product of Group 3 shall correspond to 100 kg of liquidmilk assimilated to that pilot product in accordance with thefirst indent of Article 1(3)(d) with a milkfat content in theliquidmilkexceeding3,2%byweight,
— 1,22kgofthepilotproductofGroup6shallcorrespondto100
kgofoneofthemilkproductsassimilatedtothatpilotproductin accordance with Article 1(3)(e) per 1 % weight of milkfatcontainedinthemilkproductinquestion,
— 1,22kgofthepilotproductofGroup6shallcorrespondtothe
fat part of 100 kg of one of the milk products assimilated to
that pilot productinaccordance withthefirstindent ofArticle1(3)(f)or1(4)(ii)per1%byweightofmilkfatcontainedinthemilkproductinquestion,
— 0,8 kg of the pilot product of Group 6 shall correspond to the
fatpartof100kgofcheeseassimilatedtothatpilotproductin
accordancewiththesecondindentofArticle1(3)(f)per1%byweightofmilkfatcontainedinthecheese,
— 77,5 kg of round-grain wholly milled rice shall correspond to
100 kg of husked round-grain rice as referred to in Article
1(3)(g),
— 69kgofwhollymilledlonggrainriceshallcorrespondto100
kg of husked medium grain or long grain rice referred to inArticle1(3)(g),
— 92 kg of white sugar shall correspond to 100 kg of raw sugar
referredtointhefirstindentofArticle1(3)(h),
— 1kgofwhitesugarshallcorrespondto100kgofsugarreferred
tointhesecondindentofArticle1(3)(h)per1%ofsucrose,
— 1 kg of white sugar shall correspond to 100 kg of one of the
products referred to in the third indent of Article 1(3)(h)
meeting the conditions laid down in Article 3 of Regulation(EC) No 2135/95, per 1 % of sucrose (plus, where applicable,the content of other sugars calculated in sucrose equivalent)determinedinaccordancewiththesaidArticle3,
— 100kgofwhitesugarshallcorrespondto100kgofdrymatter
[determined in accordance with Article 5 of Regulation (EC)No 2135/95] contained in isoglucose or isoglucose syrupreferred to in the fourth indent of Article 1(3)(h) meeting theconditionslaiddowninArticle5ofRegulation(EC)No2135/95;2000R1520—EN—01.10.2002—005.001—9
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(b) inthecaseofuseofaproductcoveredbyArticle1ofRegulation
(EEC)No1766/92orRegulation(EC)No3072/95,whether:
— resultingfromtheprocessingofabasicproductorofaproduct
assimilatedtothatbasicproduct,
— or assimilated to a product resulting from the processing of a
basicproduct,
— resulting fromthe processing of a product assim ilated to a
productresultingfromtheprocessingofabasicproduct,
thisquantityshallbethequantityactuallyusedinthemanufacture
of the exported goods, adjusted to correspond to a quantity of the
basicproductbyapplyingthecoefficientssetoutinAnnexE;
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 fromcereals per hectolitre of the spiri-tuousbeverageexported;
(c) inthecaseofuse:
— ofaproductnotcoveredbyAnnexItotheTreatyderivedfrom
theprocessingofaproductreferredtoin(a)or(b),or
— of a product derived fromthe m ixture and/or processing of
several products referred to in (a) and/or (b), and/or productsreferredtointhefirstindent,
the quantity, to be determined on the basis of the quantity of the
product actually used in the manufacture of the goods exported,shall be equal, for each of the basic products in question andsubjecttotheprovisionsofparagraph3,tothequantityestablished
bythecompetent authorities inaccordance withArticle 16(1).For
the purpose of calculating this quantity the conversion ratesreferredtoin(a)or,asthecasemaybe,thespecialrulesforcalcu-lation, equivalence ratios and coefficients referred to in (b) shallapply.
However, for the cereal-based spirituous beverages contained in
spirituous beverages falling within CN code 2208, this quantity
shallbe3,4kgofbarleyper%volofalcoholderivedfromcerealsperhectolitreofthespirituousbeverageexported.
2. Forthepurposesofparagraph1,theproductsusedunprocessedin
themanufactureofexportedgoodsshallbeconsideredasactuallyused.Where,duringoneofthestagesofmanufactureofsuchgoods,abasicproduct is itself processed into another more elaborate basic productused at a later stage, only the latter basic product shall be consideredasactuallyused.
Thequantitiesofproductsactuallyused,withinthemeaningofthefirst
subparagraph,shallbedeterminedforeachtypeofgoodsexported.
However, in the case of regular exports of goods manufactured by a
particular undertaking under clearly defined technical conditions andhaving constant characteristics and quality, the quantities may, byagreement with the competent authorities, be determined either from
the manufacturing formula for the goods in question or from the
averagequantitiesofproductusedoveraspecifiedperiodinthemanu-facture of a given quantity of these goods. The quantities of productsthus determined shall remain the basis of calculation so long as thereis no change in the conditions under which the goods in question are
manufactured.
Except in the case of a formal authorisation given by the competent
authority,thequantitiesofproductsthusdeterminedshallbeconfirmed
atleastonceayear.
In determining the quantities actually used, account shall be taken of
theprovisionsofCommissionRegulation(EEC)No3615/92(
1).2000R1520—EN—01.10.2002—005.001—10
(1) OJL367,16.12.1992,p.10.
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3. In respect of the goods listed in Annex C, the quantity of basic
products to be taken in calculating the amount of the refund shall bethatshowninthatAnnexagainsteachofthosegoods.
However:
(a) inthecaseoffreshpasta,thequantitiesofbasicproductsgivenin
AnnexChavetobereducedtoanequivalentquantityofdrypastabymultiplyingthosequantitiesbythepercentageofthedryextract
ofthepastaanddividingthemby88;
(b) where the goods in question have been manufactured partly from
products covered by inward processing arrangements and partly
fromproducts satisfying the conditions laid down in Article 23ofthe Treaty, the quantity of basic products to be taken for calcu-lating the refund to be granted in respect of the latter class ofproducts shall be determined in accordance with paragraphs 1and2.
Article 4
1. Therateofrefundshallbefixedeachmonthper100kgofbasic
products in accordance with Article 13(3) of Regulation (EEC) No1766/92 and the corresponding Articles of the other RegulationsreferredtoinArticle1(1).
It may be modified in accordance with Article 13(3) of Regulation
(EEC)No1766/92andthecorrespondingArticlesoftheotherRegula-tionsreferredtoinArticle1(1).
However, the rate of the refund on poultry eggs in shell, fresh or
preserved, and eggs not in shell and egg yolks, suitable for human
consumption, fresh,dried or otherwise preserved, not sweetened, shallbe fixed for the period taken for fixing the refunds on those productsexportedunprocessed.
2. The rate of the refund shall be determined with particular refer-
enceto:
(a) theaverage costincurred bytheprocessing industriesinobtaining
supplies of basic products on the European Union market and thepricesprevailingontheworldmarket;
(b) theleveloftherefundonexportsofprocessedagriculturalproducts
covered by Annex I to the Treaty which are manufactured undersimilarconditions;
(c) theneedtoensureequalconditionsofcompetition betweenindus-
tries which use Community products and those which use thirdcountryproductsunderinwardprocessingarrangements;
(d) on the one part the trend in expenditure and on the other part the
trendinpricesintheCommunityandontheworldmarket;
(e) compliancewiththelimitsresultingfromagreementsconcludedin
accordancewithArticle300oftheTreaty.
InthecaseofpotatostarchfallingwithinCNcode11081300,therate
of the refund shall be fixed separately, in maize equivalent, in accor-
dancewiththeprocedurelaiddowninArticle23ofRegulation(EEC)No1766/92byapplyingthecriteriaindicatedabove.Thequantitiesofpotato starch used shall be converted into equivalent quantities ofmaizeinaccordancewithArticle3(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 withtheregulationonthecommonorganisationofthemarketintheproductinquestion,tobasicproductsortoassimilatedproducts.
4. Except in the case of cereals, no refund shall be granted on
productsusedinthemanufactureofalcoholcontainedinthespirituousbeveragesreferredtoinAnnexBfallingwithinCNcode2208.
5. The export of goods falling under CN code 35051050 only
enjoys a reduced rate in view of the production refund applicable to2000R1520—EN—01.10.2002—005.001—11
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thebasicproductusedduringtheassumedperiodofmanufactureofthe
goodspursuanttoRegulation(EEC)No1722/93.Theratesthusdeter-mined shall be fixed in accordance with the procedure laid down in
paragraph1.
6. (a) The refund on starches falling within CN code 11081100 to
11081990 or products listed in Annex A to Regulation (EEC)
No 1766/92 resulting fromthe processing of such starches is
granted only on production of a declaration fromthe supplierofthoseproductsattestingthattheyhavebeendirectlyproducedfromcereals,potatoesorrice,excludingalluseofsub-productsobtained in the production of other agricultural products or
goods.
Thedeclaration referredtointhefirstsubparagraphmayapply,
untilrevocation,toallsuppliesfromthesameproducer;itshallbeverifiedinaccordancewithArticle16(1).
(b) Where the dry-extract content of potato starch assimilated to
maize starch pursuant to Article 1(3)(a) is 80 % or higher, therate of the export refund shall be that laid down in accordance
with paragraph 1; where the dry-extract content is less than
80 %, the rate of the refund shall be that laid down in accor-dance with paragraph 1 multiplied by 1/80th of the actual dry-extractpercentage.
For all other starches with a dry-extract content of 87 % or
more, the rate of the export refund shall be that laid down inaccordance with paragraph 1; where the dry-extract content is
lessthan87%,therateoftherefundshallbethatlaiddownin
accordance with paragraph 1 multiplied by 1/87th of the actualdry-extractpercentage.
Wherethedry-extractcontentofglucoseormaltodextrinsyrups
falling within CN codes 17023059, 17023099, 17024090,17029050or21069055is78%ormore,therateoftheexport
refund shall be that laid down in accordance with paragraph 1;
wherethe dry-extract content ofsuchsyrupsislessthan 78%,therateoftherefundshallbethatlaiddowninaccordancewithparagraph 1, multiplied by 1/78th of the actual dry-extractpercentage.
(c) For the purpose of (b), the dry-extract content of starches shall
be determined using the method referred to in Annex II to
Commission Regulation (EEC) No 1908/84(
1); the dry-matter
content of glucose or maltodextrin syrups shall be determinedusing method 2 referred to in Annex II to Council Directive79/796/EEC(
2)oranyothersuitablemethodofanalysisoffering
atleastthesameguarantees.
(d) When the declaration referred to in Article 16(1) is made, the
applicantmustdeclarethedry-extractcontentofthestarchesor
glucoseormaltodextrinsyrupsused.
7. WheretheworldtradesituationincaseinfallingwithinCNcode
350110, in caseinates falling within CN code 35019090 or in oval-
bumin falling within CN codes 35021190 and 35021990 or thespecificrequirementsofcertainmarketssorequire,therefundonthesegoodsmaybedifferentiatedaccordingtodestination.
8. TherateofrefundsongoodsfallingwithinCNcodes19021100,
190219and19024010maybedifferentiatedaccordingtotheirdesti-nation.
9. The refund may vary according to whether or not it is fixed in
advanceinaccordancewithArticle7(2).2000R1520—EN—01.10.2002—005.001—12
(1) OJL178,5.7.1984,p.22.
(2) OJL239,22.9.1979,p.24.
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Article 5
1. Therateoftherefundshallbethatapplyingonthedayonwhich
thegoodsareexported.
2. However, a systemof fixing the rate of the refund in advance
shallapply.
Wherethesystemofadvancefixingoftherateoftherefundisapplied,
therateinforceonthedayonwhichtheapplicationforadvancefixing
islodgedshallapplytogoodsexportedatalaterdateduringtheperiod
ofvalidityoftherefundcertificateinaccordancewiththeprovisionsofArticle9(2).
The rate of the refund determined in accordance with the preceding
subparagraph shall be adjusted using the same rules as apply to theadvance fixing of refunds for basic products exported unprocessed,but using the conversion coefficients laid down in Annex E for
processedcerealproducts.
Theprevioussubparagraph shallnotapplytoapplications foradvance
fixingmadeuptoandincluding24March2000.
Article 6
1. From1 March 2000, the granting of refunds on exports of agri-
cultural products meeting the conditions set out in Article 16 or on
cereals placed under control for the production of the spirit drinks
referred to in Article 4 of Regulation (EEC) No 2825/93 shall beconditional on production of a refund certificate issued in accordancewithArticle7.
Theprevioussubparagraphshallnotapplytothesuppliesreferredtoin
the third indent of Article 4(1) or Articles 36, 40, 44, 45 and Article
46(1) of Regulation (EC) No 800/1999, or to the exports referred to
inArticle14.
2. The granting of the refund under the advance fixing system
provided for in Article 5(2) shall be conditional on production of arefundcertificateshowingadvancefixingoftherefundrates.
3. Without prejudice to the provisions set out in Article 6a, the
refund certificate shall not be transferable. It shall be used by theholder.
4. WheretheapplicanthasnoplanstoexportfromaMemberState
other than that in which he is applying for the refund certificate, the
competentbodymaykeepit,notablyintheformofacomputerfile.
5. FortheapplicationofthisArticletocerealsplacedundercontrol
forthemanufactureofthespiritdrinksreferredtoinArticle4ofRegu-lation (EEC) No 2825/93, any reference to the term‘export’ shall beunderstoodtorefertotheactofplacingcerealsundersuchcontrol.
Article 6a
1. Obligations deriving fromlicences or certificates shall not be
transferable.Rightsderivingfromlicencesorcertificatesmaybetrans-ferred by their titular holder during the period of their validity,provided that such transfer is made in favour of a single transferee
onlyforeachcertificateorextracttherefromandthenameandaddress
ofthetransfereewhoacceptsitareenteredinbox20oftheapplicationformfor a refund certificate no later than at the tim e of lodging theapplication. Suchtransfershallrelatetotheamountsnotyetattributedtothecertificateortoalltheextractstherefrom.
Beforethecertificateisissued,thefollowingshallbeenteredinbox22
and completed in accordance with the details of the application: ‘The2000R1520—EN—01.10.2002—005.001—13
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rightsmaypossiblybetransferredto…(nameandaddressofthetrans-
feree)’
If no name and address of a possible transferee were specified in the
applicationforthecertificate,box6shallbedeleted.
1a. By way of derogation fromparagraph 1, for refund certificates
issued for use as from1 June for goods to be exported before 1
Octobertherequirementtoenterthenameandaddressofthetransfereein box 20 of the application formshall not apply. Box 6 shall not bedeletedfromtheserefundcertificates.
Forthebudgetperiodending30September2002,theprovisionsofthe
firstsubparagraphshallapplytorefundcertificatesissuedforusefrom1August2002.
2. Transferees maynotfurthertransfer theirrightsbutmaytransfer
thembacktothetitularholder.
Insuchcases,oneofthefollowingentriesshallbemadebytheissuing
bodyinsection6ofthecertificate:
— retrocesiónaltitular,el…
— tilbageføringtilindehaverenden…
— RückübertragungaufdenBescheinigungsinhaberam…—εκ νέου παραχώρηση στο δικαιούχο στις …
— rightstransferredbacktothetitularholderon[date]
— rétrocessionautitulairele…— retrocessionealtitolaireindata…
— aandetitularisgeretrocedeerdop…
— retrocessãoaotitularem…— palautustodistuksenhaltijalle…
— återbördadtilllicensinnehavarenden…
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
ortheagencyoragenciesdesignatedbyeachMemberStateshallenter
thefollowingonthecertificateor,whereappropriate,theextractthere-from:
(a) the name and address of the transferee as indicated in accordance
withparagraph1ortheentryreferredtoinparagraph2;
(b) thedateofsuchentrycertifiedbythestampofthebodyoragency.
4. Thetransferortransferbacktothetitularholdershalltakeeffect
fromthedateoftheentry.
Article 7
1. The refund certificate shall be requested and issued for a set
amountineuros.
Theapplication forarefundcertificate andtherefundcertificate itself
shallbebasedonthemodelinAnnexForsubjecttotheprovisionsofArticle20.
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 oronthedayofgranting oftherefundcertificate butbeforethelastdayofvaliditythereof.
The advance fixing shall not apply to exports taking place before the
dateoftheapplication.2000R1520—EN—01.10.2002—005.001—14
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3. The issue of a refund certificate shall oblige the holder to apply
for refunds equal to the amount for which the certificate has beenissued on goods exported during the period of validity of the refund
certificate. The security referred to in Article 11 shall be lodged to
guaranteecompliancewiththisobligation.
4. The obligations referred to in paragraph 3 shall be primary
requirements for the purposes of Article 20 of Regulation (EEC) No2220/85.
The primary requirement shall be considered to have been fulfilled if
theexporterhastransmittedthespecificapplication(s)relatingtogoodsexportedduringtheperiodofvalidityoftherefundcertificateinaccor-
dancewiththeconditionslaiddowninsectionVIofAnnexF.Where
thespecificapplicationisnottheexportdeclaration,itmustbelodgedwithin three months of the date of expiry of the refund certificatebearing the number that has been entered on the specific application,exceptincaseofforcemajeure.
Proofthattheprimaryrequirementhasbeenfulfilledshallbeprovided
by means of the presentation to the competent authority of copy 1 ofthe dulyrecorded refundcertificate, inaccordance withthe provisions
ofsectionVIofAnnexF.Thisevidencemustbepresentedbytheend
of the ninth month following the end of the period of validity of therefundcertificate.
5. Arefundrequestedonthebasisofaspecificapplicationwhichis
not the export declaration shall be granted on the applicable terms,particularlythosesetoutinArticle6.
Without prejudice to the previous subparagraph, if the time limit of
threemonthsspecifiedinparagraph4isnotcompliedwith,theobliga-
tionreferredtoinparagraph3cannotbedeemedtohavebeenmetand
consequently, the security provided for in Article 11 shall be retainedinrespectoftheamountinquestion.
Article 8
1. Refund certificates issued for a single budget period may be
appliedforseparatelyinsixtranches.Applicationsforcertificatesmaybesubmittedatthelateston:
(a) 7Septemberforcertificatesforusefrom1October;
(b) 7Novemberforcertificatesforusefrom1December;
(c) 7Januaryforcertificatesforusefrom1February;
(d) 7Marchforcertificatesforusefrom1April;
(e) 7Mayforcertificatesforusefrom1June;
(f) 7Julyforcertificatesforusefrom1August.
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),followingthedateofsubmission.
2. MemberStatesshallnotifytheCommissionnotlaterthan:
— 14Septemberoftheapplicationsforcertificatesreferredtoinpara-
graph1(a);
— 14Novemberoftheapplicationsforcertificatesreferredtoinpara-
graph1(b);
— 14 January of the applications for certificates referred to in para-
graph1(c);
— 14Marchoftheapplicationsforcertificatesreferredtoinparagraph
1(d);2000R1520—EN—01.10.2002—005.001—15
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— 14Mayofthe applications forcertificates referred toinparagraph
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
certificatesmaybeissuedonthebasisof:
(a) the maximum amount of refunds determined in accordance with
Article9(2)oftheAgreement,
minus
(b) where appropriate, the amount exceeding the maximum amount
thatmaybegrantedduringthepreviousbudgetyear,
minus
(c) theamountreservedtocovertheexportsreferredtoinArticle14,
minus
(d) paymentsmadeduringthebudgetyearrelatingtoexportspriorto1
March2000,
minus
(e) payments made during the current budget year relating to exports
duringthepreviousbudgetperiod,
minus
(f) the amounts for which refund certificates valid during the budget
periodconcernedhavebeenissued,
plus
(g) the amount for which certificates issued, as referred to in Article
12,havebeenreturned,
plus
(h) any under-utilisation of the reserved amount referred to in (c)
above,
and
(i) anyelementsofuncertaintyconcerningsomeoftheseamounts.
4. Thetotalamountforwhichcertificatesmaybeissuedforeachof
thetranchesreferredtoinparagraph1shallbe:
— 30 % of the amount referred to in paragraph 3, determined on 14
Septemberforthetranchereferredtoinparagraph1(a),
— 27 % of the amount referred to in paragraph 3, determined on 14
Novemberforthetranchereferredtoinparagraph1(b),
— 32 % of the amount referred to in paragraph 3, determined on 14
Januaryforthetranchereferredtoinparagraph1(c),
— 44 % of the amount referred to in paragraph 3, determined on 14
Marchforthetranchereferredtoinparagraph1(d),
— 67 % of the amount referred to in paragraph 3, determined on 14
Mayforthetranchereferredtoinparagraph1(e),
— 100%oftheamountreferredtoinparagraph3,determined on14
Julyforthetranchereferredtoinparagraph1(f).
5. Should the total amount of the applications received for each of
the periods concerned exceed the maximum referred to in paragraph
4, the Commission shall set a reduction coefficient applicable to all
applications lodged before the corresponding date referred to in para-graph1soastocomplywiththemaximumreferredtoinparagraph4.
TheCommissionshallpublishthecoefficientinthe Official Journal of
the European Communities within five working days of the date
referredtoinparagraph2.2000R1520—EN—01.10.2002—005.001—16
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6. If a reduction coefficient is set by the Commission, certificates
may be issued for the amount requested multiplied by 1 minus thereductioncoefficientsetasprovidedforinparagraph5or8.
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 oftheapplicationsforrefundcertificateswithdrawnpursuanttoparagraph6.
8. Applications for refund certificates may be lodged outside the
periodsreferredtoinparagraph1,witheffectfrom1Octoberofeach
budgetperiod.Applicationssubmittedinthecourseofeachweekshallbe notified to the Commission on the following Tuesday. The corre-sponding certificates may be issued from the Monday followingnotification,unlesstheCommissionissuesinstructionstothecontrary.
Where the Commission considers that there is a danger that the
European Union may not meet its international commitments, it mayapply a reduction coefficient to applications for refund certificatesalready lodged, taking account in particular of the calculation method
referred to in paragraphs 3 and 4. It may also suspend the issue of
certificates.
TheCommissionshallpublishthecoefficientinthe Official Journal of
the European Communities within four days of notification of the
applications,asmentionedinthefirstsubparagraph.
9. Theapplicationsforrefundcertificatesreferredtointheprevious
paragraphmaybelodgedonlyifnoreductioncoefficient hasbeensetpursuanttoparagraph5.Thecertificatesthusissuedareaimedatusing
up the amounts calculated in accordance with paragraph 4, plus the
amountsforwhichnocertificateswereactuallyissuedandtheamountsforanycertificatesreturned.
10. If amounts determined in accordance with paragraph 3 remain
available,theCommissionmayauthorise,bypublicationintheOfficial
Journal at the latest on 10 August, the lodging of applications forrefundcertificatesfromthefollowingMondayforgoodstobeexportedbefore1Octoberundertheconditionslaiddowninparagraph8.
11. The provisionsof paragraphs 1-5, 7, 9and 10shall apply from
15July2000.
Article 9
1. Refundcertificates shallbevalidfromthedateindicated onthe
application for a certificate, under the conditions laid down in AnnexF.
2. Refund certificate shall be valid until the end of fifth month
following the month in which the application for this certificate hasbeenmade,oruntiltheendofthebudgetaryperiod,ifthisisearlier.
However,ifrefundratesarefixedinadvance,theseratesremainvalid
untiltheendofthefifthmonthfollowingthemonthinwhichtheappli-cationforadvancefixingwaslodged,oruntiltheendoftheperiodofvalidityofthecertificateifthisisearlier.
Inthecaseofcertificates delivered after June1,theCommissionmay
extendtheirperiodofvalidity.
Wheretheratesofrefundongoodsexportedfrom1March2000to30
September 2000are fixed inadvance, thoserates shall apply until the
endoftheperiodofvalidityofthecertificate.
Applications for advance fixing shall be made in accordance with
sectionIIofAnnexF.2000R1520—EN—01.10.2002—005.001—17
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Extractsofrefundcertificatesmaynotbethesubjectofadvancefixing
independentlyofthecertificatefromwhichtheyaretaken.
Article 10
Regulation (EC) No 2298/2001 shall apply to applications for refund
certificates and refund certificates issued for export of goods, whichare part of an international food aid operation within the meaning of
Article10(4)oftheAgreement.
Article 10a
1. This Article shall apply to refund certificates applied for fixing
therefundinadvance,onthedaytheapplicationislodged,inconnec-
tion with an invitation to tender issued in an importing non-member
country.
Theexpression‘invitationtotender’shallbeunderstoodtomeanopen
invitations issued by public agencies in third countries, or by interna-tional bodies governed by public law, to submit by a given date
tendersonwhichadecisionwillbetakenbythoseagenciesorbodies.
ForthepurposesofthisArticle,thearmedforcesreferredtoinArticle
36(1)(c) of Regulation (EC) No 800/1999 shall be regarded as animportingcountry.
2. Exporters who have submitted or wish to submit a tender in
response to an invitation to tender as referred to in paragraph 1 may,
by way of derogation fromArticle 8(5), (6) and (9), subject to theconditions set out in paragraph 10, and provided the conditions speci-fied in paragraph 3 are fulfilled, apply for one or more certificates,whichwillbeissuedsubjecttotheexporterbeingawardedacontract.
3. This Article shall apply only if the following particulars at least
arespecifiedintheinvitationtotender:
— the importing country and the agency issuing the invitation to
tender,
— theclosingdateforthesubmissionoftenders,— thespecificquantityofproductscoveredbytheinvitationtotender.
Thepartyconcernedshallcommunicatetheseparticularstotheissuing
agencywhenapplyingforthecertificate.
Anapplicationorapplicationsforacertificatemaynotbelodgedmore
than15daysbeforetheclosingdateforthesubmissionoftendersbutmustbelodgedatthelatestby1p.m.onthatclosingdate.
The amount in respect of which the certificate or certificates are
applied for may not exceed the corresponding quantity applying theratefixedinadvanceinaccordancewiththefirstsubparagraphofpara-graph1,specifiedintheinvitationtotender.Noaccountshallbetakenoftolerancesoroptionsprovidedforintheinvitationtotender.
4. NotwithstandingArticle15(2)ofRegulation(EC)1291/2000,the
securityneednotbelodgedwhenthecertificateisappliedfor.
5. Within44daysoftheclosingdateforsubmittingtenders,except
incaseofforcemajeure,theapplicantshallinformtheissuingbodyby
letter or by written telecommunication, to reach the issuing body no
laterthanthedateofexpiryofthe44-daytimelimit:
(a) eitherthathehashimselfbeenawardedacontract;
(b) orthathehasnotbeenawardedacontract;
(c) orthathehasnotsubmittedatender;
(d) orthatheisnotinapositiontoknowtheoutcomeoftheinvitation
totenderwithinthetimelimitspecifiedforreasonswhichmaynotbeascribedtohim.
6. Applications for certificates shall not be accepted where, during
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subject, the issue of a certificate has been suspended in accordance
withthesecondsubparagraphofArticle8(8).
No special measure taken subsequent to the expiry of the said period
maypreventtheissueofoneormorecertificatesinrespectoftheinvi-tation to tender in question where the applicant has fulfilled thefollowingconditions:
(a) theinformationreferredtointhefirstsubparagraphofparagraph3
isevidencedbytheappropriatedocuments;
(b) proof is furnished of the applicant's having been awarded a
contract;
(c) thecontractispresented;or
(d) where absence of the contract is justified, documentation is
submitted attesting the obligations entered into with the other
contracting party or parties, including confirmation from his ortheir bank of the opening of an irrevocable documentary letter ofcreditbythepurchaser'sfinancial institution relating totheagreeddelivery;
(e) thesecurityrequiredfortheissueofthecertificateislodged.
The certificate or certificates shall be issued only for the country
referred tointhefirstindent ofthe firstsubparagraph ofparagraph 3.Theinvitationtotendershallbementionedthereon.
The total amount for which the certificate or certificates are issued
shall be the corresponding total quantity applying the rate fixed in
advance in accordance with the first subparagraph of paragraph 1, forwhich the applicant was awarded the contract and has presented thecontract or documentation referred to in point (d); such amount maynotexceedtheamountappliedfor.
By way of exemption from Article 9(1) and the first and second
subparagraphs of Article 9(2), refund certificates issued in accordancewiththisarticle shallbevalidwitheffectfromthedayonwhichtheyareissuedwithinthemeaning ofArticle 23(2)ofRegulation (EC)No1291/2000.Refundcertificatesshallbevalidfornolongerthantheend
oftheeighthmonthfollowingthemonthofissueoruntil30September
of each year, which ever is the sooner. Rates fixed in advance arethereforevaliduntilthelastdayofthecertificate'svalidity.
Nocertificatemaybeissuedfortheamountcorrespondingtothequan-
tity for which the applicant has not been awarded a contract or has
failed tocomply withanyoftheconditionsspecified inpoint(a),(b),(c) and (e) of the second subparagraph or, as the case may be, point(a),(b),(d)and(e)ofthesecondsubparagraph.
Theholderofthecertificateorcertificatesshallbeheldprimarilyliable
fortherepaymentofanyrefundincorrectlypaidwhereitisestablished
that thecertificate orcertificates wasorwere issuedonthebasisofacontract or obligation, specified in point (d), not corresponding to theinvitationtotenderopenedbythenon-membercountry.
7. Inthecasesreferred toinparagraph5(b),(c)and(d),nocertifi-
cate shall be issued in connection with the application referred to inparagraph3.
8. Where the applicant for a certificate fails to comply with para-
graph5,nocertificateshallbeissued.
However, wherethe applicant furnishesproofto the issuingbodythat
theclosingdateforthesubmissionoftendershasbeendeferred:
— bynomorethan10days,theapplicationshallremainvalidandthe
period of 44 days for notifying the particulars specified in para-graph 5 shall run with effect fromthe new closing date for the
submissionoftenders,
— bymorethan10days,theapplicationshallnolongerbevalid.
9. (a) Ifthesuccessfultendererdemonstratestothesatisfactionofthe
competentauthoritythattheagencythatissuedtheinvitationtotenderhascancelledthecontractforreasonswhicharenotattri-2000R1520—EN—01.10.2002—005.001—19
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butabletothetendererandarenotconsideredtoconstitute force
majeure, the competent authority shall release the security in
cases where the rate of the refund fixed in advance in respect
of the basic product corresponding to the largest refund
compared with the other basic products used is higher than orequaltotherateoftherefundvalidonthelastdayofthecerti-ficate'svalidity.
(b) Ifthesuccessfultendererdemonstratestothesatisfactionofthe
competentauthoritythattheagencythatissuedtheinvitationtotender has obliged himto accept changes to the contract forreasons that are not attributable to himand are not consideredtoconstitute force majeure,thecompetentauthoritymayextend
thevalidityofthecertificate andthedurationofadvancefixing
upto30September.
(c) If the successful tenderer furnishes proof that the invitation to
tender or the contract concluded following the award providedfor a downwardtolerance or option of more than 5 % and that
the agency that issued the invitation to tender is invoking the
relevant clause, the obligation to export shall be deemed tohave been fulfilled where the quantity exported is not morethan 10 % less than the quantity corresponding to the amountfor which the certificate was issued, on condition that the rate
of the refund fixed in advance in respect of the basic product
corresponding to the largest refund compared with the otherbasic products used is higher than or equal to the rate of therefund valid on the last day of validity of the certificate. Insuchcasestherateof95%referredtoinArticle12(4)shallbereplacedby90%.
(d) Incomparingtherateoftherefundfixedinadvancewiththatof
the refund valid on the last day of validity of the certificate,account shall be taken, where applicable, of other amountsprovidedforunderCommunityrules.
10. By way of exemption from Article 8, applications for refund
certificates may be submitted in accordance with this article from 1
October of each budget period. Member States shall immediatelyinformtheCommissionoftheparticularsreferredtointhefirstsubpar-agraph of paragraph 3, and of the amounts and date and time ofsubmission of each certificate applied for. The Commission shallinformtheMemberStatewithintwoworkingdaysofsuchnotification
whetherthethirdsubparagraphofparagraph12isapplicable.
11. In the case of applications which have not yet been submitted,
the Commission may suspend application of paragraph 2 under theconditions set out in the second and third subparagraphs of Article8(8).
12. Forthepurposesofapplyingthefirstsubparagraphofparagraph
6,theCommissionmayconsiderthatthereisnodangerofinternationalcommitmentsnotbeingmetifthesumoftheamountscorrespondingto
a single invitation to tender for which one or more applications for
certificates have been made by one or more operators and for whichnocertificatehasyetbeenissueddoesnotexceedEUR2million.
However,thislimitmaybeincreasedtoEUR4million ifnoneofthe
reduction coefficients published since the beginning of the budgetaryperiodandreferredtoinArticle8(5)exceeds50%.
Refund certificates shall not be issued to operators if the amount
concerned, added to the amounts for which certificates have been
appliedforaspartofthesameinvitation totender,exceedtheapplic-ablelimit.
Article 11
Applicationsforrefundcertificatesotherthanforfoodaidtransactions
referredtoinArticle10shallbevalidonlyifasecurityequalto25%oftheamountappliedforhasbeenlodgedundertheconditionssetoutinArticle15ofRegulation(EC)No1291/2000.2000R1520—EN—01.10.2002—005.001—20
▼B
▼B
The security shall be released under the conditions set out in Article
12.
Article 12
1. If a reduction coefficient is applied pursuant to Article 8(5) and
(8), part of the security equal to the amount lodged multiplied by thereductioncoefficientshallbereleasedimmediately.
2. Shouldtheapplicantwithdrawhisapplicationforacertificate, as
providedforinArticle8(6),94%ofthesecurityshallbereleased.
3. Thesecurityshallbereleasedinfulloncetheholderofthecerti-
ficate has applied for refunds totalling 95 % of the amount for which
thecertificatewasissued.Onapplicationbythetitularholder,MemberStates may release the security by instalments in proportion to thequantities of products for which proof as referred to in Article 7(4)has been produced, provided that proof has been produced that an
amount equal to at least 5 % of that indicated on the certificate has
beenappliedfor.
4. Wheretherefundcertificate hasbeenusedforlessthan95%of
theamountforwhichitwasissued,partofthesecurityequalto25%
ofthedifferencebetween95%oftheamountforwhichthecertificate
wasissuedandtheamountofrefundsactuallyusedshallbeforfeited.
Furthermore, if the total amount of the security which would be
forfeitedcomestoEUR60orlessforagivencertificate, theMember
Stateconcernedshallreleasethewholeofthesecurity.
5. However,
— wherethecertificateoranextractfromthecertificateisreturnedto
the issuing body within a period corresponding to the initial twothirdsofits termofvalidity, the correspondingam ount ofsecurity
tobeforfeitedshallbereducedby40%;forthispurpose,anypart
ofadaycountsasawholeday;
— wherethecertificateorextractfromthecertificateisreturnedtothe
issuing body within a period corresponding to the last third of itstermofvalidityorduringthemonthfollowingtheexpirydate,the
corresponding amount of security to be forfeited shall be reduced
by25%.
Theaboveparagraphshallapplyonlytocertificates andextractsfrom
certificatesreturnedtotheissuingbodyduringthebudgetaryperiodin
respect of which the certificates have been issued, provided that theyarereturnedmorethan30daysbeforetheendofthatperiod.
Article 13
1. BeforetheendofeachmonththeMemberStatesshallnotifythe
Commissionoftheamountofrefundsgrantedinthepreviousmonthon
goodsexportedbefore1March2000.
2. Before1January2001,andbefore1Januaryofeachsubsequent
year, the Member States shall notify the Commission of the total
amountsofrefundswhichtheyhaveactuallygranteduntiltheprevious30 September on goods exported in previous budget periods notpreviouslynotified,specifyingtheperiodsconcerned.
3. For the purposes of the previous paragraph, refunds actually
granted shall include advance payments. Reimbursements of refundsundulypaidshallbenotifiedseparately.
4. Beforethe10thdayofeachmonththeMemberStatesshallnotify
theCommissionof:
(a) theamountsforwhichrefundcertificates werereturnedduringthe
previousmonthinaccordancewithArticle12(5);
(b) theamountsforwhichrefundcertificateswerereturnedorreduced
duringthepreviousmonthinaccordancewithArticle12(6);2000R1520—EN—01.10.2002—005.001—21
▼M2
▼B
▼B
(c) theamountsforwhichunusedrefundcertificatesexpired;
(d) refund certificates issued during the previous month as referred to
inArticle10.
Article 14
1. Until 30 September 2000 and for each budget period from 1
October 2000, exports not covered by a certificate are eligible for
payment of a refund within the limit of a total reserve of
►M4EUR35million ◄foreachbudgetyear.
However, this Article shall not apply to exports which are part of an
international food aid transaction within the meaning of Article 10(4)oftheAgreement,nortothesuppliesreferredtointhethirdindentof
Article 4(1) and Articles 36, 40,44, 45 and 46(1) of Regulation (EC)
No800/1999.
2.►
M4This Article shall apply to exports by operators that have
notheldarefundcertificatesincethebeginningofthebudgetperiodin
question anddonotholdsuchacertificate onthe date ofexport. The
applicationssubmittedbytheoperatoronthetermssetoutinAnnexF,sectionVI,paragraph2,duringthebudgetyearandbeforethesubmis-sion of the application for the export in question must total less thanEUR75000. ◄
Fortheapplication oftheprevioussubparagraph,ifthespecific appli-
cation is regarded by the competent authority as being the customsdeclaration within the meaning of Article 5(1) of Regulation (EC) No800/1999, the date of the application may, if the competent authorityagrees,bethedateonwhichthecustomsauthorityacceptedtheexportdeclarationinquestion.
ThisArticleisapplicableonlyintheMemberStateinwhichthegoods
aremanufacturedorassembled.
3. MemberStatesshallnotifytheCommissionnolaterthanthefifth
day of each month of the amounts of the refunds granted pursuant tothis Article fromthe sixteenth day to the end of the previous m onth,
and no later than the twentieth day of each month of the amounts of
the refunds granted pursuant to this Article fromthe first to thefifteenthdayofthecurrentmonth.
If the sum of the amounts notified by the Member States reaches
EUR25million,theCommissionmaysuspendtheapplicationofpara-graphs1and2toexportsnotcoveredbyarefundcertificate.
Taking into account both the amounts notified by Member States in
application of the first subparagraph and the European Community'smeetingofinternationalcommitments,theCommissionmayadjusttheamount provided for in the second subparagraph in respect of abudgetaryperiod,inwhichcaseitshallpublishthenewamountintheOfficial Journal of the European Communities .
Article 15
1. Regulation (EC) No 1291/2000 shall apply to the refund certifi-
cates referred to in this Regulation, with the exception of theprovisionsconcerningimportlicences.
The provisions on the rights and obligations stemming from refund
certificates denominated in quantities shall apply mutatis mutandis to
the rights and obligations stemming from the refund certificatesreferredtointhisRegulationforamountsdenominatedineuros,takingaccountoftheprovisionsinAnnexF.2000R1520—EN—01.10.2002—005.001—22
▼M2
▼M4
▼M2
▼B
▼M2
2. Bywayofderogationfromparagraph1,thefollowingprovisions
ofRegulation(EEC)No1291/2000shallnotapplytotherefundcerti-ficatesreferredtointhisRegulation:
— Articles9,12,14,21,24,32,33,35,42,46,47,49and50,
— Article8(2),
— Article8(4),— Article18(1),— Article36(5).
3. ForthepurposesofArticle40ofRegulation(EC)No1291/2000,
certificatesvaliduntil30Septembermaynotbeextended.Inthiscase,thecertificatemustbecancelledforanyamountsnotappliedforduetoforcemajeure.
Article 16
1. Regulation(EC)No800/1999shallapply.Moreover,whengoods
are to be exported, the party concerned must declare the quantities ofbasic products, of products derived fromthe processing thereof, or of
productsassimilatedtooneofthosetwocategoriesinaccordancewith
Article 1(3), which have actually been used, within the meaning ofArticle 3(2), in the manufacture of those goods, on which a refundwillberequested,orotherwiserefertothatcompositionifithasbeendeterminedinaccordancewiththethirdsubparagraphofArticle3(2).
When goods have been used in the manufacture of goods to be
exported,thedeclarationbythepartyconcernedmustincludethequan-tity of the goodsactually usedand the nature and quantity of each ofthe basic products, of products derived fromthe processing thereof or
of products assimilated to one of those two categories in accordance
withArticle1(3),fromwhichthegoodsinquestionarederived.
The party concerned shall, in support of his declaration, supply the
competent authorities with all documents and information which the
latterconsiderrelevant.
The competent authorities shall verify the accuracy of the declaration
madetothembyanyappropriatemeans.
At the request of the competent authorities of the Member State on
whose territory the customs export formalities are carried out, thecompetent authorities of the other Member States shall communicateto themdirectly all inform ation they are able to obtain to enable thedeclarationmadebythepartyconcernedtobeverified.
2. By way of derogation fromthe preceding paragraph, and in
consultation with the competent authorities, the declaration of theproductsand/orgoodsusedmaybereplacedbyanaggregateddeclara-tionofthequantitiesofproductsusedorbyareferencetoadeclaration
ofthesequantities,ifthelatterhavealreadybeendeterminedpursuant
to the third subparagraph of Article 3(2) and on condition that themanufacturer places at the disposal of the authorities all the informa-tionnecessarytoverifythedeclaration.
3. Where the exporter does not draw up the declaration referred to
in paragraph 1or doesnot provide satisfactory information in supportofhisdeclaration,heshallnotbeentitledtoarefund.
However, if the goods concerned are listed in columns 1 and 2 of
Annex D,the party concerned may, at hisexpress request, be granted
a refund, the nature and quantity of the basic products taken into
consideration for the calculation of such refund being determinedfroman analysis of the goods to be exported and in accordance withtheconversiontableinAnnexD.Thecompetentauthorityshalldecideontheconditionsunderwhichtheanalysisistobecarriedout.
Thecostofsuchanalysisshallbebornebytheexporter.2000R1520—EN—01.10.2002—005.001—23
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▼B
IftheexportedgoodsarereferredtoinArticle4(1)ofRegulation(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
exporterprovidesevidencethatthegoodsdonotcontainreducedprice
dairyproducts.
4. Paragraphs1and2shallnotapplytothequantitiesofagricultural
productsdeterminedinpursuanceofAnnexC,exceptinrespectof:
— quantities of products as referred to in the first subparagraph of
paragraph 1 exported in the formof goods obtained partly from
products covered by inward processing arrangements under the
conditionsdefinedinArticle3(3)(b),
— quantities of eggs or egg products exported in the formof pasta
fallingwithinCNcode19021100,
— thedry-mattercontentoffreshpastareferredtoinArticle3(3)(a),
— thenatureofthebasicproductsactuallyusedinthemanufactureof
D-glucitol(sorbitol)falling withinCNcodes290544and382460,and, where necessary, the proportions of D-glucitol (sorbitol)
obtainedfromamylaceousproductsandsucrose,
— quantitiesofcaseinexportedintheformofgoodsfallingwithinCN
code35019090,
— the degree plato of beer made from malt falling within CN code
22029010,
— thequantitiesofunmaltedbarleyacceptedbythecompetentautho-
rities.
The description of the goods given on the export declaration and the
applicationforarefundongoodslistedinAnnexCshalltakeaccount
ofthenomenclatureinthatAnnex.
5. When goods are analysed in pursuance of this Article, the
methods of analysis shall be those referred to in Commission Regula-
tion(EEC)No4056/87(
1)or,intheirabsence,thoseapplicableforthe
Common Customs Tariff classification of similar goods which areimportedintotheEuropeanUnion.
6. The quantities of goods exported and the quantities of the
productsreferredtointhefirstsubparagraphofparagraph1orarefer-ence to the composition determined in accordance with the third
subparagraph of Article 3(2) shall be entered on the document certi-
fying exportation. However, where the second subparagraph ofparagraph2applies,thelatterquantitiesshallbereplacedbythequan-titiesofbasicproductsshownincolumn4ofAnnexD,correspondingtotheresultsoftheanalysisofthegoodsexported.
7. Forthepurposesofparagraphs1and2,eachMemberStateshall
informtheCommissionofthecheckscarriedoutinitsterritoryonthe
various kinds of goods exported. The Commission shall inform the
otherMemberStatesthereof.
8. Asregardsexportseffectedbetween1Octoberand15Octoberof
eachyear,refundsmaynotbepaidbefore16October.
As regards exports effected with presentation of a refund certificate
issued in respect of a budgetary period, and where the Commissionconsiders that there is a danger that the Community may not meet itsinternationalcommitments,refundpaymentsscheduledaftertheendof
thatperiodmaynotbemadebefore16October,inwhichcasethetime
limitreferredtointhefirstsubparagraphofArticle49(8)ofRegulation(EC) No 800/1999 may be temporarily extended to three months and15days.
If the previous subparagraph is applied, the Commission shall publish
this provision before 20 September in the Official Journal of the
European Communities .2000R1520—EN—01.10.2002—005.001—24
(1) OJL379,31.12.1987,p.29.▼M2
▼B
Article 17
1. Pursuant to Article 16, for goods falling within CN codes
04052010,04052030,18069060to18069090,1901or21069098containingahighpercentageofmilkproductsfallingwithinCNcodes04021019, 04022119, 040500 or 0406, hereinafter referred to as
‘milkproducts’,thepartyconcernedmustalsodeclareeither:
(a) that none of the milk products have been imported from non-
member countries under special arrangements providing for a
reducedtariff,
or
(b) the quantities of the milk products imported from non-member
countriesunderspecialarrangementsprovidingforareducedtariff.
2. For the purposes of paragraph 1, ‘containing a high percentage’
shall mean 51kilograms or more of milk products used per 100 kilo-gramsofgoodsexported.
3. Where a request is made for the quantities to be determined in
accordance with the third subparagraph of Article 3(2), the competent
authoritymayacceptanattestationbythepartyconcernedthatthemilk
productstobeusedwillnothavebenefitedfromspecialarrangementsprovidingforareducedimporttariff.
4. The declaration made in accordance with paragraph 1 or attesta-
tion made in pursuance of paragraph 3 may be accepted by thecompetent authority where it is satisfied that the price paid for themilk product incorporated in the exported goods is at or close to theprice prevailing on the Community market for an equivalent product.
In comparing the prices, account shall be taken of the date the milk
productwaspurchased.
5. Wheremilkproductswhichhavebenefitedfromspecialarrange-
mentsprovidingforareducedtariffhavebeenused,therefundshallbe
calculated in accordance with Article 17 of Council Regulation (EC)No1255/1999.
Article 18
TherefundreferredtoinArticle1(1)shallnotbegrantedongoodsput
intofreecirculationinaccordancewithArticle24oftheTreatyandre-
exported.
Likewise, no refund shall be granted on such goods when they are
exportedafterprocessingorwhentheyareincorporatedinothergoods.
Article 19
TheCommissionshalladaptthepresentRegulationinlinewithamend-
mentsofthecombinednomenclatureandshalladaptAnnexBsoastomaintain equivalence with the respective Annexes of the Regulations
referredtoinArticle1(1).
Article 20
Until31December2000,interestedparties,subjecttotheagreementof
the competent authorities, may use the form attached to Annex F ofRegulation (EC) 1222/94, under the provisions stated in Annex F in
placeofAnnexFofthecurrentregulation.
Article 21
Regulation(EC)No1222/94isherebyrepealed.Any references to the repealed Regulation shall apply to this Regula-
tionandshouldbereadaccordingtothecorrelationtableinAnnexG.
Article 22
ThisRegulationshallenterintoforceonthedayafterhispublicationin
theOfficial Journal of the European Communities .2000R1520—EN—01.10.2002—005.001—25
▼B
ThisRegulation shallbebindinginitsentirety anddirectly applicable
inallMemberStates.2000R1520—EN—01.10.2002—005.001—26
▼B
ANNEX A
CNcode Description
ex 04021019 Milkinpowder,granulesorothersolidforms,notcontaining addedsugaror
othersweeteningmatter,ofafatcontent,byweight,notexceeding15%(PG
2)
ex 04022119 Milkinpowder,granulesorothersolidforms,notcontaining addedsugaror
othersweeteningmatter,ofafatcontent,byweight,of26%(PG3)
ex 04041002
to
ex 04041016Wheyinpowder,granulesorothersolidforms,notcontainingaddedsugaror
othersweeteningmatter(PG1)
ex 040510 Butter,ofafatcontentbyweightof82%(PG6)
ex 04070030 Poultryeggs,inshell,freshorpreserved,otherthanforhatching
ex 0408 Eggs, not in shell, and egg yolks, fit for human consumption, fresh, dried,
frozenorotherwisepreserved,unsweetened
10011000 Durumwheat
10019099 Commonwheatandmeslin,otherthanmeslinseed
10020000 Rye
10030090 Barley,otherthanseedbarley
10040000 Oats
10059000 Maize(corn),otherthanseedmaize
ex 100630 Whollymilledrice
10064000 Brokenrice10070090 Grainsorghum,otherthanhybrids,forsowing
17019910 Whitesugar
ex 17021900 Lactosecontaining,inthedrystate,98,5%ofthepureproduct(PG12)
1703 Molassesresultingfromtheextractionorrefiningofsugar2000R1520—EN—01.10.2002—005.001—27
ANNEX B
CNcode DescriptionAgriculturalproductsinrespectofwhichanexportrefundmaybegranted
C:seeAnnexC
Cereals
(a)Rice
(b)Eggs
(c)Sugar,molassesor
isoglucose
(d)Milkproducts
(e)
1 2 34567
ex 0403 Buttermilk, curdled milk and cream, yogurt, kephir and other
fermented or acidified milk and cream, whether or not concentrated
orcontainingaddedsugarorothersweeteningmatterorflavouredor
containingaddedfruit,nutsorcocoa:
040310 —Yoghurt:04031051to
04031099——Flavouredorcontainingaddedfruit,nutsorcocoa:
———Flavoured X X X X
———other:————Containingaddedfruitand/ornuts X X X
————Containingaddedcocoa X X X X
040390 —Other:
04039071to
04039099——Flavouredorcontainingaddedfruitand/ornutsorcocoa:
———Flavoured X X X X
———Other:
————Containingaddedfruitornuts X X X
————Containingaddedcocoa X X X X
0405 Butterandotherfatsandoilsderivedfrommilk;dairyspreads:
040520 —Dairyspreads:04052010 — — Of a fat content, by weight, of 39 % or more but less than
60%X
04052030 ——Ofafatcontent,byweight,of60%ormorebutnotexceeding
75%X
0710 Vegetables (uncooked or cooked by steaming or boiling in water),
frozen:▼B2000R1520—EN—01.10.2002—005.001—28
1 2 34567
07104000 —Sweetcorn
——InearformX X——IngrainformC X
0711 Vegetables provisionallypreserved(forexample, bysulphurdioxide
gas,inbrine,insulphurwaterorinotherpreservativesolutions),but
unsuitableinthatstateforimmediateconsumption
07119030 —Sweetcorn
——InearformX X——IngrainformC 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,
otherthanediblefatsoroilsortheirfractionsofheadingNo1516:
151710 —Margarine,excludingliquidmargarine15171010 ——Containingmorethan10%butnotmorethan15%byweight
ofmilkfatsX
151790 —Other:
15179010 ——Containingmorethan10%butnotmorethan15%byweight
ofmilkfatsX
17025000 Chemicallypurefructose X
1704 Sugar confectionery (including white chocolate), not containing
cocoa:
170410 —Chewinggum,whetherornotsugar-coated: X X
170490 —Other:
17049030 ——Whitechocolate X X X17049051to
17049099——Other X X X X
1806 Chocolateandotherfoodpreparationscontainingcocoa
180610 —Cocoapowder,containingaddedsugarorothersweeteningmatter
——sweetenedexclusivelybytheadditionofsucrose X X X
——Other X X X X▼B2000R1520—EN—01.10.2002—005.001—29
1 2 34567
180620 —Otherpreparationsinblocks,slabsorbarsweighingmorethan2
kg or in liquid, paste, powder, granular or other bulk formin
containersorimmediatepackings,ofacontentexceeding2kg:
18062070 ——Chocolatemilkcrumb X X X X
——OtherpreparationsofheadingNo180620 X X X X X
18063100and
180632—Other,inblocks,slabsorbars X X X X X
180690 —Other:
——ex 180690(11,19,31,39,50) X X X X X
——ex 180690(60,70,90) X X X X
1901 Maltextract;foodpreparationsofflour,meal,starchormaltextract,
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,
notelsewherespecifiedorincluded:
19011000 —Preparationsforinfantuse,putupforretailsale
— — Food preparations of products of heading Nos 0401 to 0404,
containing lessthan 5 %by weightof cocoa calculated on atotally
defattedbasisXXXXX
——Other X X X X
19012000 — Mixes and doughs for the preparation of bakers' wares, pastry-
cooks,productsorbiscuitsofheadingNo1905
— — Food preparations of products of heading Nos 0401 to 0404,
containing lessthan 5 %by weightof cocoa calculated on atotally
defattedbasisXXXXX
——Other X X X X
190190 —Other:
19019011and
19019019——Maltextract X X
——Other:▼B2000R1520—EN—01.10.2002—005.001—30
1 2 34567
19019099 ———Other:
— — — — Food preparations of goods of heading Nos 0401 to
0404, containing less than 5 % by weight of cocoa calculated on a
totallydefattedbasisXXXXX
————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
notprepared:
—Uncookedpasta,notstuffedorotherwiseprepared:
19021100 ——Containingeggs:
———Ofdurumwheatandpastamadefromothercereals C X
———Other: X X
190219 ———Other:
———Ofdurumwheatandpastamadefromothercereals C X
——Other: X X
190220 Stuffedpasta,whetherornotcookedorotherwiseprepared:
19022091and
19022099——Other: X X X X
190230 —Otherpasta X X X X
190240 —Couscous:19024010 ——Unprepared:
———Ofdurumwheat C
———Other X
19024090 ——Other X X X X
19030000 Tapiocaandsubstitutesthereforpreparedfromstarch,intheformof
flakes,grains,pearls,siftingsorsimilarformsX▼B2000R1520—EN—01.10.2002—005.001—31
1 2 34567
1904 Prepared foods obtained by the swelling or roasting of cereals or
cerealproducts(forexample,cornflakes);cereals,(otherthanmaize
(corn))ingrainformorintheformofflakesorotherworkedgrains
(exceptflourandmeal),pre-cooked,orotherwiseprepared,notelse-
wherespecifiedorincluded
—Unsweetenedpuffedriceorpre-cookedrice——Containingcocoa(
1)X C X X X
——Notcontainingcocoa X C X X
—Other,containingcocoa(1)X X X X X
—Other X X X X
1905 Bread,pastry,cakes,biscuitsandotherbakers'wares,whetherornot
containing cocoa; communion wafers, empty cachets of a kind
suitable for pharmaceutical use, sealing wafers, rice paper and
similarproducts:
19051000 —Crispbread X X X190520 —Gingerbreadandthelike X X X X190530
►
M4190531
190532◄►M4—Sweetbiscuits;wafflesandwafers:
——Sweetbiscuits——Wafflesandwafers ◄XX X X
190540 —Rusks,toastedbreadandsimilartoastedproducts X X X X
190590 —Other:
19059010 ——Matzos X
19059020 ——Communionwafers,emptycachetsofakindsuitableforphar-
maceuticaluse,sealingwafers,ricepaperandsimilarproducts:XX
19059030 — — — Bread, not containing added honey, eggs, cheese or fruit,
andcontaining byweightinthedrymatter statenotmorethan5%
ofsugarsandnotmorethan5%offatX
19059040to
19059090———Otherproducts X X X X
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or
preservedbyvinegaroraceticacid:
200190 —Other:▼B2000R1520—EN—01.10.2002—005.001—32
1 2 34567
20019030 ——Sweetcorn( Zea mays var. saccharata ):
———Inear formX X
———IngrainformC X
20019040 — — Yams, sweet potatoes and similar edible parts of plants
containing5%ormorebyweightofstarchXX
2004 Othervegetablespreparedorpreservedotherwisethanbyvinegaror
aceticacid,frozen,otherthanproductsofheadingNo2006
200410 —Potatoes:
——Other:
20041091 ———Inthe formofflour,mealorflakes X X X X
200490 —Othervegetablesandmixturesofvegetables:20049010 ——Sweetcorn( Zea mays var. saccharata ):
———Inear formX X
———IngrainformC X
2005 Othervegetablespreparedorpreservedotherwisethanbyvinegaror
aceticacid,notfrozen,otherthanproductsofheadingNo2006
200520 —Potatoes:20052010 ——Intheformofflour,mealorflakes X X X X20058000 —Sweetcorn( Zea mays var. saccharata ):
——InearformX X
——IngrainformC X
2008 Fruits, nuts and other edible parts of plants, otherwise prepared or
preserved,whetherornotcontainingaddedsugarorothersweetening
matterorspirit,notelsewherespecifiedorincluded:
200899 ——Other:
———Notcontainingaddedspirit:————Not containingaddedsugar:
20089985 ————— Maize (corn) other than sweet corn ( Zea mays var.
saccharata):
——————Inear formX
——————In grainformC▼B2000R1520—EN—01.10.2002—005.001—33
1 2 34567
20089991 — — — — — Yams, sweet potatoes and similar edible parts of
plantscontaining5%ormorebyweightofstarchX
2101 Extracts, essences and concentrates, of coffee, tea or maté and
preparationswithabasisoftheseproductsorwithabasisofcoffee,
teaormaté;roastedchicoryandotherroastedcoffeesubstitutes,and
extracts,essencesandconcentratesthereof:
— Extracts, essences and concentrates of coffee and preparations
with a basis of these extracts, essences or concentrates or with a
basisofcoffee:
21011298 ———Other X X X
210120 — Extracts, essences and concentrates, of tea or maté, and prepara-
tionswithabasisoftheseextracts,essencesorconcentrates,orwith
abasisofteaormaté:
21012098 ———Other X X X
210130 —Roastedchicoryandotherroastedcoffeesubstitutes,andextracts,
essencesandconcentratesthereof:
——Roastedchicoryandotherroastedcoffeesubstitutes:
21013019 ———Other X X
— Extracts,
essences and
concentrates of
roasted chicory
and other roasted
coffeesubstitutes:
21013099——Other X X
2102 Yeasts (active or inactive); other single-cell micro-organisms, dead
(but not including vaccines of heading No 3002); prepared baking
powders:
210210 —Activeyeasts
21021031and
21021039——Bakers'yeast: X X▼B2000R1520—EN—01.10.2002—005.001—34▼M3
▼B
▼M3
▼B
1 2 34567
2105 Icecreamandotheredibleice,whetherornotcontainingcocoa:
—Containingcocoa X X X X X—Other X X X X
2106 Foodpreparationsnotelsewherespecifiedorincluded:
210690 —Other:21069010 ——Cheesefondues X X X X
21069092and
21069098——Other: X X X X
2202 Waters, including mineral waters and aerated waters, containing
addedsugarorothersweeteningmatterorflavoured,andothernon-
alcoholic beverages, not including fruit or vegetable juices of
headingNo2009:
22021000 — Waters, including mineral waters and aerated waters, containing
addedsugarorothersweeteningmatterorflavouredXX
220290 —Other:
22029010 — — Not containing products of heading Nos 0401 to 0404 or fat
obtainedfromproductsofheadingNos0401to0404:
— — — Beer made from malt, of an actual alcoholic strength by
volumenotexceeding0.5%volC
———Other X X
22029091to
22029099——Other X X X
2205 Vermouth and other wine of fresh grapes flavoured with plants or
aromaticsubstancesXX
2208 Undenaturedethylalcoholofanalcoholicstrengthbyvolumeofless
than80%vol;spirits,liqueursandotherspirituousbeverages:
220820 —Spiritsobtainedbydistillinggrapewineorgrapemarc X
220830 —Whiskies:
——OtherthanBourbonwhiskey
ex 22083032to
22083088— — — Whiskies, other than those listed in Regulation (EEC) No
2825/93X
22085011to
22085019—Gin X▼B2000R1520—EN—01.10.2002—005.001—35
1 2 34567
22085091to
22085099—Geneva X X
220860 —Vodka X
220870 —Liqueurs X X X X
220890 —Other:22089041 ————Ouzoandotherspirits X X
22089045 ———————Calvados,incontainersholding2litresorless X22089048 ——————— Otherspiritsdistilledfromfruit,incontainers
holding2litresorlessX
22089052 ——————— Korn,incontainersholding2litresorless X X
22089057 ——— ————Otherspirits,incontainersholding2litresor
lessXX
22089069 — — — — — Other spirituous beverages, in containers holding 2
litresorlessXX X
22089071 ————— Spiritsdistilledfromfruit,incontainersholdingmore
than2litresX
22089074 ————— Otherspirits,incontainersholdingmorethan2litres X X
22089078 — — — — — Other spirituous beverages, in containers holding
morethan2litresXX X
Chapter29 Organicchemicals:
29054300 ——Mannitol C C290544 ——D-glucitol(sorbitol) C C
3302 Mixturesofodoriferoussubstancesandmixtures(includingalcoholic
solutions)withabasisofoneormoreofthesesubstances,ofakind
usedasrawmaterials inindustry;otherpreparationsbasedonodor-
iferoussubstances,ofakindusedforthemanufactureofbeverages:
330210 —Ofakindusedinthefoodordrinkindustries:
33021029 ————— Other X X X
Chapter35 Albuminoidalsubstances;modifiedstarches;glues;enzymes:3501 Casein,caseinatesandothercaseinderivatives;caseinglues:350110 —Casein C
350190 —Other:▼B2000R1520—EN—01.10.2002—005.001—36
1 2 34567
35019010 ——Caseinglues X
35019090 ——Other: C
3502 Albumins, (including concentrates of two or more whey proteins,
containing by weight more than 80 % whey proteins, calculated on
thedrymatter),albuminatesandotheralbuminderivatives:
—Eggalbumin:
35021190 ———Other C
35021990 ———Other C
35022091and
35022099——Other C
ex 3505 Dextrinsandothermodified starches(forexample, pregelatinised or
esterified starches); glues based on starches, or on dextrins or other
modifiedstarches,excludingstarchesofheadingNo35051050XX
35051050 ———Starches,esterifiedoretherified X
Chapter38 Miscellaneouschemicalproducts
3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of
dyestuffsandotherproductsandpreparations(forexample,dressings
and mordants), of a kind used in the textile, paper, leather or like
industries,notelsewherespecifiedorincluded:
380910 —Withabasisofamylaceoussubstances X X
382460 —Sorbitolotherthanthatofsubheading290544 C C
(a) CommissionRegulation(EC)No1510/2000(OJL174,13.7.2000,p.11).
(b) CommissionRegulation(EC)No1528/2000(OJL175,14.7.2000,p.64).
(c) CommissionRegulation(EC)No1516/1996(OJL189,30.7.1996,p.99).
(d) CommissionRegulation(EC)No1527/2000(OJL175,14.7.2000,p.59).
(e) CommissionRegulation(EC)No1528/2000(OJL175,14.7.2000,p.55).
(1) Containingnomorethan6%ofcocoa.▼B2000R1520—EN—01.10.2002—005.001—37
ANNEX C
CNcode DescriptionCommon
wheatDurum
wheatMaize
(corn)Wholly
milled
long-
grainriceWholly
milled
round-
grainriceBarleyWhite
sugarWhey
(PG1)Skimme-
d-milk
powder
(PG2)Eggsin
shell
1 2 34567891 0 1 1 1 2
0710 Vegetables (uncooked or cooked by steaming or boiling in water),
frozen:
07104000 —Sweetcorn
——Ingrainform100(1)
0711 Vegetables provisionally preserved(forexample, bysulphurdioxide
gas,inbrine,insulphurwaterorinotherpreservativesolutions),but
unsuitableinthatstateforimmediateconsumption:
07119030 —Sweetcorn
——Ingrainform100(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
notprepared:
—Uncookedpasta,notstuffedorotherwiseprepared
190211 ——Containingeggs
— — — Of durumwheat, not containing or containing not m ore
than3%byweightofothercereals,withanashcontent(byweight)
inthedrymatter(2):
————Notexceeding0,95% 160(3) (4)
————Exceeding0,95%,butnotexceeding1,10% 150(3) (4)
————Exceeding1,10%,butnotexceeding1,30% 140(3) (4)
————Exceeding1,30% 0
———Other,ofcereals:
— — — —Containing 80 % or more by weight of durum wheat,
withanashcontent(byweight)inthedrymatter(2):
————Not exceeding0,87% 32 128(3) (4)
————— Exceeding0,87%,butnotexceeding0,99% 30 120(3) (4)
————— Exceeding0,99%,butnotexceeding1,15% 28 112(3) (4)▼B2000R1520—EN—01.10.2002—005.001—38
1 2 34567891 0 1 1 1 2
————— Exceeding1,15% 0 0
— — — — Containing lessthan 80 % by weight of durumwheat,
withanashcontent(byweight)inthedrymatter(2):
—————Not exceeding0,75% 80 80(3) (4)
————— Exceeding0,75%,butnotexceeding0,83% 75 75(3) (4)
————— Exceeding0,83%,butnotexceeding0,93% 70 70(3) (4)
————— Exceeding0,93% 0 0
———Other(otherthanofcereals):seeAnnexB
190219 ——Other(i.eotherthancontainingeggs):
— — — Of durumwheat, not containing or containing not m ore
than3%byweightofothercereals,withanashcontent(byweight)
inthedrymatter:
————Not exceeding0,95% 160
————Exceeding0,95%,butnotexceeding1,10% 150
————Exceeding1,10%,butnotexceeding1,30% 140
————Exceeding1,30% 0
———Other,ofcereals:
— — — —Containing 80 % or more by weight of durum wheat,
withanashcontent(byweight)inthedrymatter:
—————Not exceeding0,87% 32 128
————— Exceeding0,87%,butnotexceeding0,99% 30 120
————— Exceeding0,99%,butnotexceeding1,15% 28 112
————— Exceeding1,15% 0 0
— — — — Containing lessthan 80 % by weight of durumwheat,
withanashcontent(byweight)inthedrymatter:
—————Not exceeding0,75% 80 80
————— Exceeding0,75%,butnotexceeding0,83% 75 75
————— Exceeding0,83%,butnotexceeding0,93% 70 70
————— Exceeding0,93% 0 0
———Other(otherthanofcereals):seeAnnexB
190220 —Stuffedpasta,whetherornotcookedorotherwiseprepared:▼B2000R1520—EN—01.10.2002—005.001—39
1 2 34567891 0 1 1 1 2
——Other:
19022091 ———Cooked:seeAnnexB
19022099 ———Other:seeAnnexB
190230 — Other pasta (cooked or otherwise prepared, but not stuffed): see
AnnexB
190240 —Couscous:19024010 ——Unprepared:
— — — Of durumwheat, not containing or containing not m ore
than3%byweightofothercereals,withanashcontent(byweight)
inthedrymatter(
2):
————Not exceeding0,95% 160
————Exceeding0,95%,butnotexceeding1,10% 150
————Exceeding1,10%,butnotexceeding1,30% 140
————Exceeding1,30% 0
———Other(otherthanofdurumwheat):seeAnnexB
19024090 ——Other(prepared):seeAnnexB
1904 Prepared foods obtained by the swelling or roasting of cereals or
cereal products(forexample,cornflakes);cereals(otherthanmaize
(corn))ingrainformorintheformofflakesorotherworkedgrains
(exceptflourandmeal),pre-cooked,orotherwiseprepared,notelse-
wherespecifiedorincluded:
190410 —Preparedfoodsobtainedbytheswellingorroastingofcerealsor
cerealproducts:
ex 19041030 ——Obtainedfromrice:
———Unsweetenedpuffedrice 165
190420 — Prepared foods obtained fromunroasted cereal flakes or from
mixtures of unroasted cereal flakes and roasted cereal flakes or
swelledcereals
ex 19042095 ——Obtainedfromrice:
———Unsweetenedpuffedrice 165
190490 —Other:
ex 19049010 ——Rice:▼B2000R1520—EN—01.10.2002—005.001—40
1 2 34567891 0 1 1 1 2
———Pre-cookedrice(5) 120
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or
preservedbyvinegaroraceticacid:
ex 20019030 —Sweetcorn(Zeamaysvar.saccharata)
——Ingrainform100(1)
2004 Othervegetablespreparedorpreservedotherwisethanbyvinegaror
aceticacid,frozen,otherthanproductsofheadingNo2006:
ex 20049010 —Sweetcorn( Zea mays var. saccharata )
——Ingrainform100(1)
2005 Othervegetablespreparedorpreservedotherwisethanbyvinegaror
aceticacid,frozen,otherthanproductsofheadingNo2006:
20058000 —Sweetcorn( Zea mays var. saccharata )
——Ingrainform100(1)
2008 Fruit, nuts and other edible parts of plants, otherwise prepared or
preserved,whetherornotcontainingaddedsugarorothersweetening
matterorspirit,notelsewherespecifiedorincluded:
ex 20089985 ––––Maize(corn),ingrainform,otherthansweetcorn( Zeamays
var.Saccharata):60(1)
ex 22029010 Beermadefrommalt,ofanactualalcoholicstrengthbyvolumenot
exceeding0,5%vol:
— Made from barley malt or wheat malt, not containing added
unmalted cereals, rice (or products resulting from the processing
thereof)orsugar(sucroseorinvertsugar)23(6)(9)
—Other 22(6)(9)
2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or
nitrosatedderivates:
—Polyhydricalcohols:
29054300 ——Mannitol:
— — — Obtained fromsucrose covered by Regulation (EC) No
2038/1999102
———ObtainedfromamylaceousproductscoveredbyRegulation
(EEC)No1766/92242▼B2000R1520—EN—01.10.2002—005.001—41 ▼M4
▼B
1 2 34567891 0 1 1 1 2
290544 ——D-glucitol(sorbitol)
———Inaqueoussolution:
29054411 ————Containing2%orlessbyweightofD-mannitol,calcu-
latedontheD-glucitolcontent
————— Obtainedfromamylaceousproducts 169(7)
————Obtainedfromsucrose 71(7)
29054419 ————Other:
————— Obtainedfromamylaceousproducts 148(7)
————Obtainedfromsucrose 71(7)
———Other:
29054491 ————Containing2%orlessbyweightofD-mannitol,calcu-
latedontheD-glucitolcontent
————— Obtainedfromamylaceousproducts 242
————Obtainedfromsucrose 102
29054499 ————Other:
————— Obtainedfromamylaceousproducts 242
————— Obtainedfromsucrose 102
3501 Casein,caseinatesandothercaseinderivatives;caseinglues:
350110 —Casein 291(8)
35019090 ——Other3502 Albumins,albuminatesandotheralbuminderivatives:
—Eggalbumin:
350211 ——Dried:
35021190 ———Other 406
350219 ——Other:
35021990 ———Other 55
350220 —Milkalbumin:(Lactalbumin)
35022091 ———Dried(forexample,insheets,scales,flakes,powder) 900
35022099 ———Other 127
3824 Preparedbindersforfoundrymouldsorcores;chemicalproductsand▼B2000R1520—EN—01.10.2002—005.001—42
1 2 34567891 0 1 1 1 2
preparations of the chemical or allied industries (including those
consisting of mixtures of natural products), not elsewhere specified
or included: residual products of the chemical or allied industries,
notelsewherespecifiedorincluded:
382460 SorbitolotherthanofCNcode290544:
——Inaqueoussolution:
38246011 ———Containing2%orlessbyweightofD-mannitol,calculated
ontheD-glucitolcontent
————Obtainedfromofamylaceousproducts 169(7)
————Obtainedfromsucrose 71(7)
38246019 ———Other:
————Obtainedfromofamylaceousproducts 148(7)
————Obtainedfromsucrose 71(7)
——Other:
38246091 ———Containing2%orlessbyweightofD-mannitol,calculated
ontheD-glucitolcontent
————Obtainedfromofamylaceousproducts 242
————Obtainedfromsucrose 102
38246099 ———Other:
————Obtainedfromofamylaceousproducts 242
————Obtainedfromsucrose 102
(1) Thisquantityreferstomaize(corn)ingrainformadjustedtocorrespondtoamoisturecontentof72%byweight.
(2) Thiscontentshallbedeterminedbysubtractingfromthetotalashcontentoftheproductthatpartoftheashwhichderivesfromtheeggsincorporated therein,onabasisof0,04%byweightofashper50g,roundeddowntothe
nearest50g.
(3) Thisamountshallbereducedby1,6kg/100kgper50gofeggsinshell(ortheequivalentthereofinothereggproducts)perkilogramofpasta.
(4) 5kg/100kgper50gofeggsinshell(ortheequivalentthereofinothereggproducts)perkilogramofpasta,anyintermediateamountbeingroundeddown tothenearest50g.
(5) Pre-cookedricemeanswhollymilledriceingrainswhichhasbeenpre-cookedandpartiallydriedinordertofacilitatefinalcooking.
(6) Thisquantityappliestobeerofnotlessthan11ºPlatoandnotmorethan12ºPlato.Forbeeroflessthan11ºPlato,thisquantityshallbereducedby9%p erdegreePlato,theactualcontentbeingroundeddowntothenearest
degreePlato.Forbeerofmorethan12ºPlato,thisquantityshallbeincreasedby9%perdegreePlato,theactualstrengthbeingroundeduptotheneares tdegreePlato.
(7) Thequantitiesindicatedincolumns5and9foranaqueoussolutionofD-glucitol(sorbitol)applytoadry-mattercontentof70%byweight.Foraqueou ssolutionsofsorbitolwithadifferentdry-mattercontent,thesequantities
shall,asappropriate,beincreasedorreducedinproportiontotheactualdry-mattercontent,androundeddowntothenearestkilogram.
(8) Quantitydetermined,dependingonthecaseinused,onthebasisof291kgofskimmedmilkpowder(PG2)per100kgofcasein.
(9) Perhectolitreofbeer.▼B2000R1520—EN—01.10.2002—005.001—43
ANNEX D
CNcode Description DataobtainedfromtheanalysisofthegoodsNatureofthebasicproductsinrespectof
whichtherefundisgrantedAmountofbasicproductinrespectofwhich
therefundisgranted(per100kgofgoods)
12 3 4 5
1704 Sugar confectionery (including white chocolate), not
containingcocoa:
170410 —Chewinggum,whetherornotsugar-coated 1.Sucrose(1) 1.Whitesugar 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)
17049030
to
17049099—Other 1.Sucrose(1) 1.Whitesugar 1.1kgper1%byweightofsucrose(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
than12%byweight3.(a)Whole-milkpowder(PG3) 3. (a) 3,85 kg per 1 % by weight of
milkfat
(b)Withamilkfatcontentof12%or
morebyweight(b)Butter(PG6) 3. (b) 1,22 kg per 1 % by weight of
milkfat
1806 Chocolate and other food preparations containing
cocoa
180610 — Cocoa powder, containing added sugar or other
sweeteningmatter1.Sucrose(1) 1.Whitesugar 1.1kgper1%byweightofsucrose(1)
2.Glucose(2) 2.Maize(corn) 2. 2,1 kg per 1 % by weight of
glucose(2)
180620 — Other preparations in blocks, slabs or bars
weighing more than 2 kg or in liquid, paste, powder,
granularorotherbulkformincontainersorimmediate
packings,ofacontentexceeding2kg1.Sucrose(1) 1.Whitesugar 1.1kgper1%byweightofsucrose(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
than12%byweight3.(a)Whole-milkpowder(PG3) 3. (a) 3,85 kg per 1 % by weight of
milkfat
(b)Withamilkfatcontentof12%or
morebyweight(b)Butter(PG6) 3. (b) 1,22 kg per 1 % by weight of
milkfat
180631and
180632—Other,inblocks,slabsorbars 1.Sucrose(1) 1.Whitesugar 1.1kgper1%byweightofsucrose(1)
2.Glucose(2) 2.Maize(corn) 2. 2,1 kg per 1 % by weight of
glucose(2)
3.Milkfat 3.Whole-milkpowder(PG3) 3.3,85kgper1%byweightofmilkfat
180690 —Other 1.Sucrose(1) 1.Whitesugar 1.1kgper1%byweightofsucrose(1)▼B2000R1520—EN—01.10.2002—005.001—44
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
than12%byweight3.(a)Whole-milkpowder(PG3) 3. (a) 3,85 kg per 1 % by weight of
milkfat
(b)Withamilkfatcontentof12%or
morebyweight(b)Butter(PG6) 3. (b) 1,22 kg per 1 % by weight of
milkfat
ex 1901 Food preparations of flour, meal, starch or malt
extract, not containing cocoa powder or containing
less than 50 % by weight of cocoa powder, not else-
where specified; food preparations of goods of CN
code Nos0401to0404,notcontaining cocoa powder
or containing less than 10 % by weight of cocoa
powder,notelsewherespecifiedorincluded;1.Sucrose(1) 1.Whitesugar 1.1kgper1%byweightofsucrose(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
than12%byweight3.(a)Whole-milkpowder(PG3) 3. (a) 3,85 kg per 1 % by weight of
milkfat
(b)Withamilkfatcontentof12%or
morebyweight(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,whetherornotprepared:
ex 190211and
ex 190219—Uncookedpasta,notstuffedorotherwiseprepared,
other than pasta containing exclusively cereals and
eggsCommonwheatstarch(ordextrin) Commonwheat 1,75kgper1%byweightofanhydrous
starch(ordextrin)ofwheat
190220 — Stuffed pasta, whether or not cooked or otherwise
prepared:
19022091
to
19022099——Other Commonwheatstarch(ordextrin) Commonwheat 1,75kgper1%byweightofanhydrous
(ordextrin)ofwheat
190230 ——Otherpasta Commonwheatstarch(ordextrin) Commonwheat 1,75kgper1%byweightofanhydrous
(ordextrin)ofwheat
19024090 ——(Couscous)Other Commonwheatstarch(ordextrin) Commonwheat 1,75kgper1%byweightofanhydrous
(ordextrin)ofwheat
1903 Tapioca and substitutes thereof prepared fromstarch,
intheformofflakes,grains,pearls,siftingsorsimilar
forms.Starch(ordextrin) Maize(corn) 1,83kgper1%byweightofanhydrous
starch(ordextrin)ofwheat
1905 Bread, pastry,cakes,biscuitsandother bakers'wares,
whether or not containing cocoa; communion wafers,
empty cachets of a kind suitable for pharmaceutical
use,sealingwafers,ricepaperandsimilarproducts.▼B2000R1520—EN—01.10.2002—005.001—45
12 3 4 5
190510 —Crispbread Starch(ordextrin) Rye 2,09kgper1%byweightofanhydrous
starch(ordextrin)ofwheat
190530
►M4
190531
190532
◄►M4—Sweetbiscuits;wafflesandwafers:
——Sweetbiscuits——Wafflesandwafers ◄1.Sucrose(
1) 1.Whitesugar 1.1kgper1%byweightofsucrose(1)
2.Glucose(2) 2.Maize(corn) 2. 2,1 kg per 1 % by weight of
glucose(2)
3.Starch(ordextrin) 3.Commonwheat 3. 1,75 kg per 1 % by weight of anhy-
drousstarch(ordextrin)ofwheat
4.Milkfat 4.Butter(PG6) 4.1,22kgper1%byweightofmilkfat
190540 —Rusks,toastedbreadandsimilartoastedproducts Starch(ordextrin) Commonwheat 1,75kgper1%byweightofanhydrous
starch(ordextrin)ofwheat
190590 —Other:
19059020 — — Communion wafers, empty cachets of a kind
suitable for pharmaceutical use, sealing wafers, rice
paperandsimilarproductsStarch(ordextrin) Maize(corn) 1,83kgper1%byweightofanhydrous
starch(ordextrin)ofwheat
19059030 ——Bread,notcontainingaddedhoney,eggs,cheese
or fruit, and containing by weight in the dry matter
state not more than 5 % of sugarsand not more than
5%offatStarch(ordextrin) Commonwheat 1,75kgper1%byweightofanhydrous
starch(ordextrin)ofwheat
19059040
to
190590901.Sucrose(1) 1.Whitesugar 1.1kgper1%byweightofsucrose(1)
2.Glucose(2) 2.Maize 2. 2,1 kg per 1 % by weight of
glucose(2)
3.Starch(ordextrin) 3.Commonwheat 3. 1,75 kg per 1 % by weight of anhy-
drousstarch(ordextrin)ofwheat
4.Milkfat 4.Butter(PG6) 4.1,22kgper1%byweightofmilkfat
2105 Ice creamand other edible ice, whether or not
containingcocoa1.Sucrose(1) 1.Whitesugar 1.1kgper1%byweightofsucrose(1)
2.Glucose(2) 2.Maize(corn) 2. 2,1 kg per 1 % by weight of
glucose(2)
3.Milkfat 3.Butter(PG6) 3.1,22kgper1%byweightofmilkfat
2106 Foodpreparationsnotelsewherespecifiedorincluded:
210690 —Other
——Other:
21069098 ———Other 1.Sucrose(1) 1.Whitesugar 1.1kgper1%byweightofsucrose(1)
2.Glucose(2) 2.Maize(corn) 2. 2,1 kg per 1 % by weight of
glucose(2)▼B2000R1520—EN—01.10.2002—005.001—46
12 3 4 5
3.Milkfat 3.Butter(PG6) 3.1,22kgper1%byweightofmilkfat
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 CNcode
2009:
220210 Waters, including mineral waters and aerated waters,
containing added sugar or other sweetening matter or
flavoured1.Sucrose(1) 1.Whitesugar 1.1kgper1%byweightofsucrose(1)
2.Glucose(2) 2.Maize(corn) 2. 2,1 kg per 1 % by weight of
glucose(2)
220290 —Other:
22029010 ——NotcontainingproductsofheadingNos0401to
0404 or fat obtained fromproducts of heading Nos
0401to0404:1.Sucrose(1) 1.Whitesugar 1.1kgper1%byweightofsucrose(1)
2.Glucose(2) 2.Maize(corn) 2. 2,1 kg per 1 % by weight of
glucose(2)
22029091
to
22029099——Other 1.Sucrose(1) 1.Whitesugar 1.1kgper1%byweightofsucrose(1)
2.Milkfat 2.Whole-milkpowder(PG3) 2.3,85kgper1%byweightofmilkfat
(1) Thesucrosecontentofthegoods(withoutfurtherprocessing),plusthesucroseequivalentofanymixtureofglucoseandfructose(totalglucoseand fructosecontentmultipliedby0,95),asdeclared(inwhateverform)orfoundin
thegoods.However,wherethefructosecontentofthegoodsislessthantheglucosecontent,theamountofglucosetobeincludedintheabovecalculati onshallbeanamountequal,byweight,tothatoffructose.
(2) Otherthantheglucosecontentreferredtoinnote(1).
N.B.:Wherethepresenceofalactosehydrolysateisdeclaredand/orgalactoseisfoundtobepresent,thequantityofglucoseequivalenttothegalactosesh allbedeductedfromthetotalglucosecontentbeforeanyothercalculationis
performed.▼B2000R1520—EN—01.10.2002—005.001—47
▼B
ANNEX E
COEFFICIENTS FOR CONVERSION INTO BASIC PRODUCTS FOR THE PRODUCTS
REFERREDTOINARTICLE3(1)(b)
CNcode Processedagriculturalproduct Coefficient Basicproduct
11010011 Durumwheatflourwithanashcontent
per100gof:
—0to900mg 1,33 Durumwheat
—901to1900mg 1,09 Durumwheat
11010015and
11010090Common wheat and meslin flour with
anashcontentper100gof:
—0to900mg 1,33 Commonwheat
—901to1900mg 1,09 Commonwheat
110210 Ryeflourwithanashcontentper100g
of:
—0to1400mg 1,37 Rye
—1401to2000mg 1,08 Rye
11022010 Maize (corn) flour of a fat content not
exceeding1,5%byweight1,20 Maize(corn)
11022090 Maize (corn) flour of a fat content
exceeding1,5%byweight1,10 Maize(corn)
110230 Riceflour 1,00 Brokenrice
11029010 Barleyflour 1,20 Barley
11029030 Oatflour 1,20 Oats
11031110 Groatsandmealofdurumwheat 1,42 Durumwheat11031190 Groatsandmealofcommonwheatwith
an ash content not exceeding 600 mg
per100g1,37 Commonwheat
11031200 Groatsandmealofoats 1,80 Oats
11031310 Groats and meal of maize (corn) flour
of a fat content not exceeding 1,5 %
byweight1,20 Maize(corn)
11031390 Groats and meal of maize (corn) of a
fatcontentexceeding1,5%byweight1,20 Maize(corn)
11031400 Groatsandmealofrice 1,00 Brokenrice
11031910 Groatsandmealofrye 1,00 Rye
11031930 Groatsandmealofbarley 1,55 Barley
11032100 Pelletsofwheat 1,02 Commonwheat11032910 Pelletsofrye 1,00 Rye11032920 Pelletsofbarley 1,02 Barley11032930 Pelletsofoats 1,00 Oats11032940 Pelletsofmaize(corn) 1,00 Maize(corn)
11032950 Pelletsofrice 1,00 Brokenrice
11041190 Flakedgrainsofbarley 1,40 Barley11041290 Flakedgrainsofoats 1,80 Oats11041910 Rolledorflakedgrainsofwheat 1,02 Commonwheat11041930 Rolledorflakedgrainsofrye 1,40 Rye11041950 Rolledorflakedgrainsofmaize(corn) 1,44 Maize(corn)
11041991 Flakedrice 1,00 Brokenrice
11042110 Hulled (shelled or husked) grains of
barley1,50 Barley
11042130 Hulled and sliced or kibbled grains of
barley(‘Grütze’or‘grutten’)1,50 Barley2000R1520—EN—01.10.2002—005.001—48
▼B
CNcode Processedagriculturalproduct Coefficient Basicproduct
11042150 Pearledgrainsofbarley 1,60 Barley
11042220 Hulled (shelled or husked) grains of
oats1,60 Oats
11042230 Hulled and sliced or kibbled grains of
oats(‘Grütze’or‘grutten’)1,70 Oats
11042310 Hulled (shelled or husked) grains of
maize (corn), whether or not sliced or
kibbled1,30 Maize(corn)
11042911 Hulled (shelled or husked) grains of
wheat,whetherornotslicedorkibbled1,02 Commonwheat
11042951 Grains of wheat, not otherwise worked
thankibbled1,00 Commonwheat
11042955 Grains of rye, not otherwise worked
thankibbled1,00 Rye
11043010 Germofwheat,whole,rolled,flakedor
ground0,25 Commonwheat
11043090 Germof other cereals, whole, rolled,
flakedorground0,25 Maize(corn)
11071011 Malt,notroasted,ofwheat,intheform
offlour1,78 Commonwheat
11071019 Malt, not roasted, of wheat, in another
form1,27 Commonwheat
11071091 Malt, not roasted, of other cereals, in
theformofflour1,78 Barley
11071099 Malt, not roasted, of other cereals, in
anotherform1,27 Barley
11072000 Roastedmalt 1,49 Barley
11081100 Wheatstarch 2,00 Commonwheat
11081200 Maize(corn)starch 1,60 Maize(corn)11081300 Potatostarch 1,60 Maize(corn)11081910 Ricestarch 1,52 Brokenrice
ex 11081990 Barleyoroatstarch 1,60 Maize(corn)
17023051 Glucose and glucose syrup(
1), not
containing fructoseorcontaining inthe
dry state less than 20 % by weight of
fructose, containing in the dry state
99%ormorebyweightofglucose, in
the formof white crystalline powder,
whetherofnotagglomerated2,09 Maize(corn)
17023059 Glucose and glucose syrup(1), not
containing fructoseorcontaining inthe
dry state less than 20 % by weight of
fructose, containing in the dry state
99 % or more by weight of glucose,
other1,60 Maize(corn)
17023091 Glucose and glucose syrup(1), not
containing fructoseorcontaining inthe
dry state less than 20 % by weight of
fructose, other, in the formof white
crystalline powder, whether or not
agglomerated2,09 Maize(corn)
17023099 Glucose and glucose syrup(1), not
containing fructoseorcontaining inthe
dry state less than 20 % by weight of
fructose,other1,60 Maize(corn)
17024090 Glucose and glucose syrup(1),
containinginthedrystateatleast20%but less than 50 % by weight of fruc-
tose1,60 Maize(corn)2000R1520—EN—01.10.2002—005.001—49
▼B
CNcode Processedagriculturalproduct Coefficient Basicproduct
ex 17029050 Maltodextrine, in the formof white
crystalline powder, whether or not
agglomerated2,09 Maize(corn)
ex 17029050 Maltodextrine and maltodextrine syrup,
other1,60 Maize(corn)
17029075 Caramel, in the form of powder,
whetherornotagglomerated2,19 Maize(corn)
17029079 Caramel,other 1,52 Maize(corn)
21069055 Flavoured or coloured glucose syrup
andmaltodextrinesyrup1,60 Maize(corn)
(1) Excludingisoglucose.2000R1520—EN—01.10.2002—005.001—50
▼B
ANNEX F
I.Applicationforrefundcertificate
1. The application for a refund certificate shall be made on a form as set
outinAnnexItoRegulation(EC)No1291/2000.
If the exporter has no plans to export goods via a Member State other
than that in whichthe application fora refund certificate is lodged, the
application may be made electronically in accordance with the condi-
tionslaiddownbytheMemberState.
2. The ‘Export licence or advance fixing certificate’ shall be stamped
‘Refund certificate non-Annex I’. This information may be compu-
terised.
Applicantsmustcompleteboxes4,8,17and18and,whereappropriate,
7.Inboxes17and18,theamountshallbeenteredineuro;
Boxes13to16shallnotbecompleted.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
requirearefundcertificatewhichisvalidthroughouttheCommunity.
Applicantsmustenterinbox20thewords‘Article8-1’,orotherwords
tothesatisfactionofthecompetentauthority,iftheapplicationrefersto
acertificateprovidedforunderArticle8(1)orthewords‘Article8-8’,or
otherwordstothesatisfactionofthecompetentauthority,ifitreferstoa
certificateprovidedforunderArticle8(8)to(10).
Applicants must enter the place and date of application and sign the
application.
II.Applicationforadvancefixing—requestforextractsofrefundcertifi-
cates
1. Application for advance fixing at the time of application for a refund
certificate
SeeSectionI(applicantsmustcompletebox8).
2. Application for advance fixing after the refund certificate has been
issued
Inthiscase,theexportermustmakeoutanapplicationandenter:
— inboxes1and2,thenameofthebodywhichissuedtherefundcerti-
ficate for which advance fixing is requested and the number of the
certificate;
— inbox4,thenameoftheholderofthecertificate;
— inbox8,‘yes’mustbeticked.
3. Applicationforanextractfromarefundcertificate
Anyholderofarefundcertificatemayrequestanextractfromthecerti-
ficate for an amount not exceeding the amount not yet recorded on the
originalcertificateonthedateonwhichtheextractisissued,particularly
if the refund applications for the planned exports will not be submitted
intheMemberStatewhichissuedtherefundcertificate.Inthiscase,the
amount for which an extract is requested shall be recorded on the
originalcertificateandanextractshallbeissued,basedonanapplication
drawn up on the formset out in Annex I to Regulation (EC) No1291/
2000andcontainingthefollowinginformation:
— in boxes 1 and 2, the name of the agency which issued the refund
certificate fromwhichanextractisrequestedandthenumberofthe
originalcertificate,
— inbox4,thenameoftheholderoftherefundcertificate,
— inboxes17and18,theamountoftheextractrequestedineuro.2000R1520—EN—01.10.2002—005.001—51
▼M2
▼M3
▼B
▼M2
▼B
III.Issue of refund certificates with advance fixing for use throughout the
Communityandofextractsfromcertificates
Copies1and2mustbeissuedbasedonthemodelsinAnnexItoRegula-
tion(EC)No1291/2000
Onthe title ‘Exportlicence oradvance fixing certificate’ shallbestamped
‘refundcertificateNonAnnexI’.
(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
theissuingbody)shallbeenteredinbox2orbox23.
In the case of extracts froma refund certificate, ‘EXTRACT’ in bold
fontandcapitalsshallbeenteredinbox3.
(b) Thenameandfulladdressoftheholdershallbeenteredinbox4.
(c) Box6shallbecrossedout.
(d) The date on which the application for a refund certificate is lodged
shall be entered in box10 and the amount of the security determined
inaccordancewithArticle11shallbeenteredinbox11.
(e) Theexpirydateshallbeenteredinbox12.
(f) Boxes13to16shallbecrossedout.
(g) The competent authority shall complete boxes 17 and 18 on the basis
oftheamountdeterminedinaccordancewithArticle8.
(h) Box19shallbecrossedout.
(i) Anydetailsprovidedforintheapplicationmustbeenteredinbox20.
(j) Box21mustbecompletedaslaiddownintheapplication.
(k)►M4Box22 must contain the words:‘foruse from …’, determined
inaccordancewithArticle8. ◄
(l) Box23mustbefilledin.
(m) Box24shallbecrossedout.
IV.Issue of refund certificates without advance fixing for use throughout
theCommunity
Theserefundcertificatesshallbecompletedinthesamewayasthecertifi-
catesreferredtoinSectionIII.
Box21shallbedeleted.
Shouldtheholderofsucharefundcertificatesubsequentlyrequestadvance
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]’shallbeenteredandcompletedinbox22ofthecertificate.
V.Registeredcertificates validinasingleMember State
Iftheholderofarefundcertificatehasnoplanstoapplyforrefundsunder
the certificate fromany body other than the body which issued it, the
MemberStateshallinformtheapplicantthathisrequesthasbeenregistered
andprovidehimwiththeinformationsetoutoncopy1.
Copy2(copyfortheissuingbody)shallnotbeissued.Instead,thecompe-
tent authority shall record all the information from the refund certificates
referredtoinSectionsIIIandIVandtheamountsclaimedunderthecerti-
ficate.
VI.Useofcertificates
1. Atthetimeofcompletionoftheexportformalities,thenumber(s)ofthe
refund certificates used to cover the refund application must be entered
inthesingleadministrativedocument.
Ifacustomsdocument otherthanthe singleadministrative document is
used,thenumber(s)ofthecertificate(s)usedtocovertherefundapplica-
tionmustbeenteredonthenationaldocument.
2. Each exporter must complete a specific application for payment within
the meaning of Article 49(1) of Regulation (EC) No 800/1999. It must
be presented to the body responsible for payment, accompanied by the2000R1520—EN—01.10.2002—005.001—52
▼M2
▼B
▼B
corresponding certificate(s), except in the case of electronic registration
ofthecertificate(s)withinthemeaningofsectionV.
Thecompetentauthoritymayconsiderthespecificapplicationnottobe
the payment documents referred to in Article 49(2) of Regulation (EC)
No800/1999.
Thecompetentauthoritymayconsiderthespecificapplication tobethe
exportdeclarationwithinthemeaningofArticle5(1)ofRegulation(EC)
No800/1999.Inthiscase,thedateofreceiptofthespecificapplication
bythebodyresponsibleforpaymentreferredtoinparagraph3shallbe
thedateonwhichthatbodyreceivedtheexportdeclaration.Inallother
cases, the specific application must contain particulars of the export
declaration.
3. Thebodyresponsibleforpaymentshalldeterminetheamountrequested
on the basis of the information contained in the specific application,
taking as sole basis the quantity and nature of the basic product(s)
exportedandtheapplicablerefundrate(s).Thesethreedatamustbeindi-
catedorreferredtoclearlyintheexportdeclaration.
Thebodyresponsibleforpaymentshallrecordthisamountontherefund
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
28,29and30shouldcontaintheamountineurosinsteadofthequantity.
Theprecedingsubparagraphshall mutatismutandis tocertificateskeptin
electronicform.
4. Afterattribution,iftherefundcertificateisnotregistered,copy1ofthe
certificate shallbereturned totheholderorkeptbythepayingbodyat
therequestoftheexporter.
5. Thesecuritylodgedinrespectofthegoodsexportedmaybereleasedor
may be transferred to guarantee advance payment of the refund. In this
case,theapplicantneedonlytopupthesecurityaccordingly.2000R1520—EN—01.10.2002—005.001—53
▼B
ANNEX G
TABLEOFEQUIVALENCE
Regulation(EC)No1222/94 ThisRegulation
Article1(1) Article1(1)
Article1(1)(a) Article1(2)
Article1(2) Article1(3)
Article1(3) Article1(4)
Article2 Article2
Article3 Article3
Article4 Article4
Article5 Article5
Article6 Article6
Article6A Article7
Article6B Article8Article6C Article9
Article6D Article10
Article6E Article11
Article6F Article12
Article6G Article13
Article6H Article14
Article6I Article15
Article7(1) Article16(1)
Article7(1)(a) Article16(2)
Article7(2) Article16(3)
Article7(3) Article16(4)
Article7(4) Article16(5)
Article7(5) Article16(6)
Article7(6) Article16(7)
Article7(7) Article16(8)
Article7(a) Article17
Article8 Article18
Article8(a) Article19
— Article20— Article21
AnnexA AnnexA
AnnexB AnnexB
AnnexC AnnexC
AnnexD AnnexD
AnnexE AnnexE
AnnexF AnnexF2000R1520—EN—01.10.2002—005.001—54