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"B COMMISSION REGULATION (EEC) No 2825/93
of 15 October 1993
laying down certain detailed rules for the application of Council Regulation (EEC) No 1766/92 as regards
the fixing and granting of adjusted refunds in respect of cereals exported in the form of certain spirit
drinks
(OJ L 258, 16.10.1993, p. 6)
Amended by:
Official Journal
No page date
"M1 Commission Regulation (EC) No 3098/94 of 19 December 1994 L 328 12 20.12.1994
"M2 Commission Regulation (EC) No 1633/2000 of 25 July 2000 L 187 29 26.7.2000
Corrected by:
"C1 Corrigendum, OJ L 321, 23.12.1993, p. 36 (2825/93)1993R2825 — EN — 01.07.2000 — 002.001 — 1
COMMISSION REGULATION (EEC) No 2825/93
of 15 October 1993
laying down certain detailed rules for the application of Council
Regulation (EEC) No 1766/92 as regards the fixing and granting of
adjusted refunds in respect of cereals exported in the form of certain
spirit drinks
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,Having regard to Council Regulation (EEC) No 1766/92 of 30 June 1992 on
the common organization of the market in cereals (
1), as amended by
Regulation (EEC) No 2193/93 (2), and in particular Article 13 (5) thereof,
Having regard to Council Regulation (EEC) No 3813/92 of 28 December
1992 on the unit of account and the conversion rates to be applied for the
purposes of the common agricultural policy (3), and in particular Article 6 (2)
thereof,
Whereas Article 13 (5) of Regulation (EEC) No 1766/92 provides that, in so
far as it is necessary to take account of the particular features of the
production of certain spirituous beverages obtained from cereals, the criteria
for granting export refunds may be adapted to this particular situation;whereas it would appear necessary to provide for such adjustment for certainspirit drinks where, on the one hand, the price of cereals at the moment of
export is not linked to the price of cereals at the moment of production and, on
the other hand, the final product derives from a mixture of numerous products,so that it has become impossible to monitor the identity of the cereals
incorporated in the final product for exportation, all the more so since those
spirit drinks are also subject to compulsory ageing of at least three years;
Whereas difficulties of this nature have been encountered in particular in
respect of Scotch whisky, Irish whiskey and Spanish whisky;
Whereas the usual system of refunds should, as far as possible, be applied on a
similar basis; whereas a refund should therefore be paid for cereals meeting
the conditions provided for in Article 9 (2) of the Treaty used pro rata in terms
of the quantities of spirit drinks exported; whereas, to this end, the quantitiesof such distilled cereals should be multiplied by an overall, flat-ratecoefficient calculated on the basis of national statistics supplied by the
Member States concerned; whereas use of the ratio between the total
quantities of spirit drinks concerned which have been exported and the totalquantities which have been sold seems to afford a fair and simple basis;whereas it is necessary to define what is meant by ‘total quantities exported’
and ‘total quantities marketed’; whereas, for the purpose of determining the
quantities of cereals distilled and the coefficient, the quantities subject toinward processing arrangements should be excluded;
Whereas it is necessary to make provision for the coefficient to be adjusted in
particular to guard against the possibility that payments of the refunds might
serve to increase stocks abnormally;
Whereas Article 13 (2) of Regulation (EEC) No 1766/92 provides for the
possibility of differentiating the refund according to destination; whereas,therefore, objective criteria should be provided for which would lead to the
abolition of the refund for certain destinations;
Whereas the day determining the applicable refund rate should be fixed;
whereas that day should be linked in the first instance to the time at which thecereals are placed under control and, for the quantities distilled subsequently,to each fiscal distillation period; whereas before the refund is paid proof must
be furnished in the form of a distillation declaration that the cereals have been
distilled; whereas such a declaration must contain the information necessaryfor the calculation of the refunds; whereas the first day of each fiscaldistillation period may also be the operative event for the agricultural
conversion rate pursuant to Article 6 of Regulation (EEC) No 3813/92;!B
(1) OJ No L 181, 1. 7. 1992, p. 21.
(2) OJ No L 196, 5. 8. 1993, p. 22.
(3) OJ No L 387, 31. 12. 1992, p. 1.1993R2825 — EN — 01.07.2000 — 002.001 — 2
Whereas it is necessary for the purposes of this Regulation to record that the
products have left the Community and in certain cases to identify theirdestination as well; whereas it is thus necessary to employ the definition ofexportation set out in Council Regulation (EEC) No 2913/92 of 12 October
1992 establishing the Community Customs Code (
1) and to use the evidence
provided for in Commission Regulation (EEC) No 3665/87 of 27 November1987 laying down common detailed rules for the application of the system ofexport refunds on agricultural products (
2), as last amended by Regulation
(EEC) No 1708/93 (3);
Whereas, in order to establish the coefficient, it should be compulsory to
provide proof that the quantities of spirit drinks have been exported; whereas
it is appropriate to provide that Article 2 of Council Regulation (EEC) No
754/76 of 25 March 1976 on the customs treatment applicable to goodsreturned to the customs territory of the Community (
4), as last amended by
Regulation (EEC) No 1147/86 (5), should apply to goods returning to
Community territory if the special conditions are met;
Whereas the Member States should be required to pass on the necessary
information to the Commission;
Whereas, in order to guarantee continuity in the system of granting export
refunds for the products concerned, this Regulation should apply from 1 July1993, with the exception of the new provisions relating to declaration and
controls and certain rates and coefficients introduced by this Regulation;
Whereas the measures provided for in this Regulation are in accordance with
the opinion of the Management Committee for Cereals,
HAS ADOPTED THIS REGULATION:
Article 1
1. This Regulation lays down detailed rules for fixing and granting export
refunds for cereals exported in the form of spirit drinks as referred to inArticle 13 (5) of Regulation (EEC) No 1766/92 and for which a compulsory
ageing period of at least three years is part of the manufacturing process.
2. Save as otherwise provided in Article 6 (1), Council Regulation (EEC)
No 3035/80 (
6) shall not apply to the spirit drinks referred to in paragraph 1.
Article 2
The refunds referred to in Article 1 may be granted for cereals meeting the
conditions laid down in Article 9 (2) of the Treaty and used in the productionof the spirit drinks falling within CN codes 2208 30 91 and 2208 30 99manufactured in accordance with Council Regulation (EEC) No 1576/89 (
7).
Article 3
For the purposes of this Regulation:
(a) ‘given distillation period’ means a period corresponding to a distillation
period agreed between the beneficiary and the customs authorities orother competent authorities for the purposes of checks on excise duty
(fiscal period);
(b) ‘total quantities exported’ means the quantities of spirit drinks fulfilling
the terms of Article 9 (2) of the Treaty and exported to a destination for
which the refund applies. The evidence to be furnished shall be that
specified in Article 13 of this Regulation;
(c) Total quantities marketed’ means the quantities of spirit drinks fulfilling
the terms of Articled 9 (2) of the Treaty which have been finally
dispatched from production or storage facilities with a view to their salefor human consumption;!B
(1) OJ No L 302, 19. 10. 1992, p. 1.
(2) OJ No L 351, 14. 12. 1987, p. 1.
(3) OJ No L 159, 1. 7. 1993, p. 77.
(4) OJ No L 89, 2. 4. 1976, p. 1.
(5) OJ No L 105, 22. 4. 1986, p. 1.
(6) OJ No L 323, 29. 11. 1980, p. 27.
(7) OJ No L 160, 12. 6. 1989, p. 1.1993R2825 — EN — 01.07.2000 — 002.001 — 3
(d) ‘placed under control’ means the placing under a customs control
procedure, or under an administrative procedure offering equivalentassurances, of cereals intended for the manufacture of the spirit drinksreferred to in Article 2.
Article 4
1. The quantities of cereals eligible for the refund shall be the quantities
placed under control and distilled by those entitled to the refund during agiven distillation period, weighted by a coefficient to be fixed annually foreach Member State concerned and applicable to all eligible parties concerned;
the coefficient shall express the average ratio between the total quantities
exported and the total quantities marketed of the spirit drinks concerned, onthe basis of the trend noted in those quantities during the number of years
corresponding to the average ageing period of the spirit drink in question.
For the purpose of determining the quantities of cereals distilled and the
coefficient, quantities which have been subject to in ward processing
arrangements shall be excluded.
2. When the coefficient is calculated, account shall also be taken of
variations in the stocks of one of the spirit drinks in question.
3. The coefficient may differ according to the cereal used.4. The competent bodies shall at regular intervals check on the volume
actually exported and on the volume of stocks.
Article 5
The coefficient referred to in Article 4 (1) shall be fixed before 1 July each
year.
It shall apply from 1 October until 30 September of the following year.
Notwithstanding the preceding sentence, for the period 2000/2001, it shallapply from 1 July 2000 until 30 September 2001.
The coefficient shall be fixed in accordance with information supplied by the
Member States on the period 1 January to 31 December of the years preceding
the year of fixing.
Article 6
1. The rate of the refund applicable shall be that fixed in accordance with
Article 4 of Regulation (EEC) No 3035/80.
2. The rate of the refund and the agricultural conversion rate shall be those
applicable on the day on which the cereals are placed under control.
However, as regards the quantities distilled in each of the fiscal distillation
periods following that in which the placing under control occurred, those rates
shall be those valid on the first day of each fiscal distillation periodconcerned.
Article 7
1. Where the situation on the world market or the specific requirements of
certain markets so dictate, the refund shall be abolished for certaindestinations.
2. If the refund is abolished pursuant to paragraph 1, or if it is reintroduced,
and if certain markets become ineligible for export refunds pursuant to an Actof Accession or agreements with third countries, the coefficient referred to inArticle 4 (1) shall be adjusted. That adjustment shall involve as appropriate,
the exclusion or inclusion, in the total exported quantities used for calculating
that coefficient, of the quantities exported to those markets for which therefund is abolished or reintroduced. The adjusted coefficient shall apply fromthe first day of the fiscal distillation period following the change in the
eligibility of the markets concerned.!B
!M2
!B
!M11993R2825 — EN — 01.07.2000 — 002.001 — 4
Article 8
For the purposes of this Regulation, cereals may be replaced by malt.
In that case the coefficient for calculating the barley equivalent of malt shall
be 1,30.
However, where the malt that is placed under control is green malt with a
moisture content of between 43 and 47 %, the coefficient for calculating the
equivalent weight of malt with a moisture content of 7 % shall be 0,57.
Article 9
1. Only distillers established in the Community shall be entitled to the
refund.
2. The distiller shall communicate to the competent authorities prior to the
commencement of each fiscal distillation period a declaration including allthe particulars necessary for determining the refund, in particular:
(a) a description of the cereals or malt in accordance with the nomenclature
of the common customs tariff, where necessary broken down byhomogeneous lot;
(b) the net weight of the products and the moisture content, broken down for
each lot listed under (a);
(c) confirmation that the cereals fulfil the conditions laid down in Article 9
(2) of the Treaty;
(d) the place of storage and distillation.
During the fiscal distillation period the declaration may be updated as the
distillation process proceeds in order to take account of the larger or smaller
quantities actually being distilled.
3. After each fiscal distillation period the distiller shall lodge with the
competent authorities a declaration, hereinafter called a ‘distillation
declaration’, in which he confirms that he has distilled, during the distillation
period concerned, the cereals set out in the declaration referred to inparagraph 2, in order to produce one of the spirit drinks in question; he shall
indicate the quantity of distilled products obtained. This declaration shall be
certified by the authorities carrying out the placing under control.
4. The refund shall be paid once proof has been furnished that the cereals
have been placed under control and distilled.
5. The weight of cereals to be taken into consideration for calculation of the
payment shall be the net weight, if the moisture content is not more than 15
%. If the moisture content of the cereals used is more than 15 % but not more
than 16 %, the weight to be taken into consideration shall be the net weightreduced by 1 %. If the moisture content of the cereals used is more than 16 %but not more than 17 %, the reduction shall be 2 %. If the moisture content of
the cereals used is more than 17 % the reduction shall be two percentage
points for each percentage point of moisture above 15 %.
The weight of malt other than green malt, as referred to in Article 8, which is
to be taken into consideration for calculation of the payment shall be the netweight, if the moisture is not more than 7 %. If the moisture content of themalt used is more than 7 % but not more than 8 %, the weight to be taken into
consideration shall be the net weight reduced by 1 %. If the moisture content
of the malt used is more than 8 % the reduction shall be two percentage pointsfor each percentage point of moisture above 7 %.
The Community reference method for determining the moisture content of
cereals and malt intended for production of the spirit drinks referred to in thisRegulation shall be that shown in Annex II to Commission Regulation
1908/84 (
1).
Article 10
Member States shall take the measures necessary to verify the accuracy of the
declarations referred to in Article 9 and those relating to the physical controlof the cereals, the distillation process and the use of the distilled product
obtained.!B
(1) OJ No L 178, 5. 7. 1984, p. 22.1993R2825 — EN — 01.07.2000 — 002.001 — 5
Article 11
1. The by-products of processing shall be exempt from control if it has been
established that they do not exceed the quantity of by-products normallyobtained.
2. No refund shall be granted where the cereals or malt are not of sound and
fair merchantable quality.
Article 12
1. The refund shall be paid by the Member State in which the declarations
referred to in Article 9 are accepted.
2. The refund shall be paid only on written application by the trader.
Member States may prescribe a special form to be used for this purpose.
3. Except in cases of force majeure the documents required for the granting
of the refund must be lodged within 12 months of the day on which theauthorities carrying out the placing under control accepted the distillationdeclaration, otherwise entitlement to the refund shall be lost.
4. Where the coefficient is adjusted pursuant to Article 7 (2), refunds
incorrectly paid from the date of application of the adjusted coefficient shall
be repaid by the beneficiaries.
Article 13
1. For the purposes of Article 4, proof shall be provided that the quantities
of spirit drinks which fulfil the conditions laid down in Article 9 (2) of the
Treaty have been exported.
2. The proof applicable shall be that provided for in Regulation (EEC) No
3665/87.
3. For the purposes of this Regulation, ‘export’ means:
— export within the meaning of Articles 161 and 162 of Regulation (EEC)
No 2913/92,
and
— deliveries to destinations covered by Article 34 of Regulation (EEC) No
3665/87.
4. Products having been placed in a victualling warehouse approved
pursuant to Article 38 of Regulation (EEC) No 3665/87 shall also beconsidered to have been exported. When products have been placed in such
warehouses, Articles 38 to 41 of the abovementioned Regulation shall apply
mutatis mutandis .
Article 14
1. Spirit drinks shall be deemed to have been exported on the day on which
customs export formalities were completed.
2. The declaration submitted when the customs export formalities are
completed must contain:
(a) a description of the spirit drinks concerned, in accordance with the
combined nomenclature;
(b) the quantities, expressed in litres of pure alcohol, of spirit drinks being
exported;
(c) a description of, or other reference to, the composition of the spirit drinks
such that the type of cereals used can be determined;
(d) the Member State of production.3. For the purposes of paragraph 2 (c), if the spirit drink is obtained from
different types of cereals and it results from a subsequent blending it shall besufficient to state this in the declaration.!B
!M1
!B1993R2825 — EN — 01.07.2000 — 002.001 — 6
Article 15
1. For a quantity of a spirit drink to be deemed to have been exported, the
proof referred to in Article 13 must be submitted to the designated authorities
within six months of the date on which the customs export formalities are
completed.
2. If proof has not been produced within the prescribed time limit despite
the exporter’s best endeavours to obtain it within that time limit, extensions tothe time limit, not exceeding six months altogether, may be granted.
However, if proof of export is provided outside the time limit which would
permit the export operation to be included with exports performed during the
same calendar year, the export operation in question shall be aggregated with
exports performed during the following calendar year.
Article 16
1. Where the Community transit procedure applies, the drinks referred to in
Article 13 (1) shall be placed under the Community external transitprocedure.
2. For the purposes of Regulation (EEC) No 754/76, the spirit drinks
referred to in Article 13 (1) shall be deemed to be goods in respect of whichthe requisite customs export formalities for the granting of export refunds
have been completed. Such drinks may not be placed in free circulation unless
an amount corresponding to the export refund paid is reimbursed.
Article 17
Where Article 7 applies, proof must also be provided that the spirit drinks
concerned have reached the destination for which the refund was fixed.
In that event, the proof of importation into a third country in respect of which
the refund applies shall be the proof provided for in Articles 17 and 18 ofRegulation (EEC) No 3665/87.
Article 18
1. The Member States concerned shall inform the Commission of the names
and addresses of the bodies competent to apply this Regulation.
2. The Member States concerned shall provide the Commission with the
following information before 16 July each year;
(a) the quantities of cereals and malt fulfilling the terms of Article 9 (2) of
the Treaty and distilled in the period from 1 January to 31 December of
the preceding year, broken down in accordance with the combined
nomenclature;
(b) the quantities of cereals and malt, broken down in accordance with the
combined nomenclature, which were the subject of inward processingarrangements during the same period;
(c) the quantities of spirit drinks covered by Article 2, broken down in
accordance with the categories given in Article 19, including both
quantities exported and quantities marketed during the same period;
(d) the quantities of spirit drinks produced under in ward processing
arrangements and exported to third countries during the same period,
broken down in accordance with the categories given in Article 19;
(e) the quantities of spirit drinks in store on 31 December of the preceding
year and the quantities produced during that period.
3. The Member States concerned shall also provide the Commission with
the information listed under (a) to (d) for each calendar quarter before 16October, 16 January and 16 April, where available.
4. At the request of the Commission, the Member States concerned shall
also provide the information necessary for adjusting the coefficient referred to
in Article 7 (2).!B
!M11993R2825 — EN — 01.07.2000 — 002.001 — 7
Article 19
For the purposes of Article 18:
(a) ‘grain whisky’ means whisky made from malt and cereals;(b) ‘malt whisky’ means whisky made exclusively from malt;
(c) ‘Irish whiskey, category A’ means whiskey made from malt and cereals,
with
"C1 less than 330 % malt;
(d) ‘Irish whiskey, category B’ means whiskey made from barley and malt,
with at least 30 % malt;
(e) the percentages of the various types of cereals used in the manufacture of
the spirit drinks referred to in Article 14 (3) shall be determined on the
basis of the total quantities of the various types of cereals used inmanufacturing the spirit drinks referred to in Article 2.
Article 20
The provisions of Articles 1, 4 (1) and 10 of Commission Regulation (EEC)
No 1842/81 (
1) shall remain applicable between 1 July 1993 and the date of
application of Articles 8, 9 (2), (3) and (5) and 10 of this Regulation.
Article 21
This Regulation shall enter into force on the day of its publication in the
Official Journal of the European Communities .
It shall apply with effect from 1 July 1993, with the exception of Articles 8, 9
(2), (3) and (5) and 10, which shall apply from the first fiscal distillation
period after the entry into force of this Regulation.
This Regulation shall be binding in its entirety and directly applicable in all
Member States.!B
(1) OJ No L 183, 4. 7. 1981, p. 10.1993R2825 — EN — 01.07.2000 — 002.001 — 8