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( 1 ) OJ NO L 281 , 1 . 11 . 1975 , P . 1 .

( 2 ) OJ NO L 198 , 20 . 7 . 1981 , P . 2 .

( 3 ) OJ NO L 323 , 29 . 11 . 1980 , P . 27 .

( 4 ) OJ NO L 275 , 29 . 9 . 1981 , P . 31 .

COUNCIL REGULATION ( EEC ) NO 3496/81

OF 3 DECEMBER 1981

AMENDING REGULATION ( EEC ) NO 3035/80 LAYING DOWN GENERAL RULES FOR GRANTING EXPORT REFUNDS ON CERTAIN AGRICULTURAL PRODUCTS EXPORTED IN THE FORM OF GOODS NOT COVERED BY ANNEX II TO THE TREATY , AND THE CRITERIA FOR FIXING THE AMOUNT OF SUCH REFUNDS

THE COUNCIL OF THE EUROPEAN

COMMUNITIES ,

HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY ,

HAVING REGARD TO COUNCIL REGULATION ( EEC ) NO 2727/75 OF 29 OCTOBER 1975 ON THE COMMON ORGANIZATION OF THE MARKET IN CEREALS ( 1 ), AS LAST AMENDED BY REGULATION ( EEC ) NO 1949/81 ( 2 ), AND IN PARTICULAR ARTICLE 16 ( 5 ) THEREOF ,

HAVING REGARD TO THE PROPOSAL FROM THE COMMISSION ,

WHEREAS ARTICLE 16 ( 5 ) OF REGULATION ( EEC ) NO 2727/75 PROVIDES FOR THE GRANT OF EXPORT REFUNDS FOR CEREALS EMPLOYED IN THE MANUFACTURE OF CERTAIN SPIRITUOUS BEVERAGES ;

WHEREAS CERTAIN SPIRITUOUS BEVERAGES , SUCH AS CERTAIN LIQUEURS FALLING WITHIN SUBHEADING 22.09 C OF THE COMMON CUSTOMS TARIFF , ARE OBTAINED FROM ANOTHER SPIRITUOUS BEVERAGE FOR WHICH AN EXPORT REFUND FOR THE CEREALS EMPLOYED IN ITS MANUFACTURE IS AVAILABLE ; WHEREAS FOR THE CEREALS ELEMENT EMPLOYED IN THE SAID SPIRITUOUS BEVERAGES A COEFFICIENT HAD TO BE FIXED ; WHEREAS IT IS ACCORDINGLY NECESSARY TO AMEND COUNCIL REGULATION ( EEC ) NO 3035/80 OF 11 NOVEMBER 1980 ( 3 ), AS LAST AMENDED BY REGULATION ( EEC ) NO 2803/81 ( 4 ),

HAS ADOPTED THIS REGULATION :

ARTICLE 1

ARTICLE 3 ( 1 ) ( B ) AND ( C ) OF REGULATION ( EEC ) NO 3035/80 IS HEREBY REPLACED BY THE FOLLOWING :

' ( B ) IN THE CASE OF USE OF A PRODUCT COVERED BY ANNEX II TO THE TREATY :

- EITHER DERIVED FROM THE PROCESSING OF A BASIC PRODUCT OR OF A PRODUCT ASSIMILATED TO THAT BASIC PRODUCT ,

- OR ASSIMILATED TO A PRODUCT DERIVED FROM THE PROCESSING OF A BASIC PRODUCT ,

- OR DERIVED FROM THE PROCESSING OF A PRODUCT ASSIMILATED TO A PRODUCT DERIVED FROM THE PROCESSING OF A BASIC PRODUCT ,

THE QUANTITY SHALL BE THAT WHICH IS ACTUALLY USED IN THE MANUFACTURE OF THE EXPORTED GOODS , REDUCED TO A QUANTITY OF BASIC PRODUCT BY APPLYING , AS THE CASE MAY BE , THE SPECIAL RULES FOR CALCULATION , EQUIVALENCE RATIOS OR COEFFICIENTS FIXED FOR DETERMINING THE LEVIES ON IMPORTS OF THE PRODUCTS IN QUESTION .

HOWEVER , FOR THE GRAIN SPIRIT CONTAINED IN SPIRITUOUS BEVERAGES FALLING WITHIN SUBHEADING 22.09 C OF THE COMMON CUSTOMS TARIFF , THIS QUANTITY SHALL BE : 3.4 KG OF BARLEY PER % VOL OF ALCOHOL DERIVED FROM CEREALS PER HECTOLITRE OF THE SPIRITUOUS BEVERAGE EXPORTED ;

( C ) IN THE CASE OF USE :

- EITHER OF A PRODUCT NOT COVERED BY ANNEX II TO THE TREATY DERIVED FROM THE PROCESSING OF A PRODUCT REFERRED TO IN ( A ) OR ( B ),

- OR OF A PRODUCT DERIVED FROM THE MIXTURE AND/OR THE PROCESSING OF SEVERAL PRODUCTS REFERRED TO IN ( A ) AND/OR ( B ), AND/OR PRODUCTS REFERRED TO IN THE PRECEDING INDENT ,

THE QUANTITY , TO BE DETERMINED ON THE BASIS OF THE QUANTITY OF THE PRODUCT ACTUALLY USED IN THE MANUFACTURE OF THE GOODS EXPORTED , SHALL BE EQUAL , FOR EACH OF THE BASIC PRODUCTS IN QUESTION AND SUBJECT TO THE PROVISIONS OF PARAGRAPH 3 , TO THE QUANTITY ESTABLISHED BY THE COMPETENT AUTHORITIES IN ACCORDANCE WITH ARTICLE 8 ( 1 ). FOR THE PURPOSE OF CALCULATING THIS QUANTITY THE CONVERSION RATES REFERRED TO IN ( A ) OR , AS THE CASE MAY BE , THE SPECIAL RULES FOR CALCULATION , EQUIVALENCE RATIOS AND COEFFICIENTS REFERRED TO IN ( B ) SHALL BE APPLICABLE .

HOWEVER , FOR THE CEREAL-BASED SPIRITUOUS BEVERAGES CONTAINED IN THE SPIRITUOUS BEVERAGES FALLING WITHIN SUBHEADING 22.09 C OF THE COMMON CUSTOMS TARIFF , THIS QUANTITY SHALL BE 3.4 KG OF BARLEY PER % VOL OF ALCOHOL DERIVED FROM CEREALS PER HECTOLITRE OF THE SPIRITUOUS BEVERAGE EXPORTED . '

ARTICLE 2

THIS REGULATION SHALL ENTER INTO FORCE ON THE THIRD DAY FOLLOWING ITS PUBLICATION IN THE OFFICIAL JOURNAL OF THE EUROPEAN COMMUNITIES .

IT SHALL APPLY WITH EFFECT FROM 1 JANUARY 1982 .

THIS REGULATION SHALL BE BINDING IN ITS ENTIRETY AND DIRECTLY APPLICABLE IN ALL MEMBER STATES .

DONE AT BRUSSELS , 3 DECEMBER 1981 .

FOR THE COUNCIL

THE PRESIDENT

T . KING