11.9.87 OfficialJournaloftheEuropeanCommunities NoL261/27
COMMISSION REGULATION (EEC)No2727/87
of10September1987
fixingtheexportrefundsonmilkandmilkproducts
THECOMMISSION OFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,
HavingregardtotheActofAccessionofSpainand
Portugal,
HavingregardtoCouncilRegulation (EEC)No804/68of
27June1968onthecommonorganizationofthemarket
inmilkandmilkproducts('),aslastamendedbyRegula­
tion(EEC)No773/87(2),andinparticularArticle17(4)
thereof,
HavingregardtotheopinionoftheMonetaryCommittee,
WhereasArticle17ofRegulation (EEC)No804/68
providesthatthedifferencebetweenpricesininter­
nationaltradefortheproductslistedinArticle1ofthat
Regulationandpricesforthoseproductswithinthe
Communitymaybecoveredbyanexportrefund;
WhereasCouncilRegulation (EEC)No876/68of28June
1968layingdowngeneralrulesforgrantingexport
refundsonmilkandmilkproductsandcriteriaforfixing
theamountofsuchrefunds(3),aslastamendedbyRegu­
lation(EEC)No1344/86(4),providesthatwhenthe
refundsontheproductslistedinArticle1ofRegulation
(EEC)No804/68,exportedinthenaturalstate,arebeing
fixedaccountmustbetakenof:
—theexistingsituationandthefuturetrendwithregard
topricesandavailabilitiesofmilkandmilkproducts
ontheCommunitymarketandpricesformilkand
milkproductsininternationaltrade,
—marketingcostsandthemostfavourabletransport
chargesfromCommunitymarketstoportsorother
pointsofexportintheCommunity ,aswellascosts
incurredinplacingthegoodsonthemarketofthe
countryofdestination,
—theaimsofthecommonorganizationofthemarket
inmilkandmilkproductswhicharetoensureequili­
briumandthenaturaldevelopment ofpricesand
tradeonthismarket,
—theneedtoavoiddisturbancesontheCommunity
market,and—theeconomicaspectoftheproposedexports;
WhereasArticle3(1)ofRegulation(EEC)No876/68
providesthatwhenpriceswithintheCommunityare
beingdeterminedaccountshouldbetakenoftheruling
priceswhicharemostfavourableforexportation,andthat
whenpricesininternationaltradearebeingdetermined
particularaccountshouldbetakenof:
(a)pricesrulingonthirdcountrymarkets;
(b)themostfavourablepricesinthirdcountriesofdesti­
nationforthirdcountryimports;
(c)producerpricesrecordedinexportingthirdcountries,
accountbeingtaken,whereappropriate,ofsubsidies
grantedbythosecountries;and
(d)free-at-Community-frontier offerprices;
WhereasArticle4ofRegulation (EEC)No876/68
providesthattheworldmarketsituationorthespecific
requirementsofcertainmarketsmaymakeitnecessaryto
varytherefundontheproductslistedinArticle1of
Regulation(EEC)No804/68accordingtodestination ;
WhereasArticle5(1)ofRegulation(EEC)No876/68
providesthatthelistofproductsonwhichexportrefunds
aregrantedandtheamountofsuchrefundsshouldbe
fixedatleastonceeveryfourweeks;whereastheamount
oftherefundmay,however,remainatthesamelevelfor
morethanfourweeks;
WhereasArticle2ofCommissionRegulation(EEC)No
1098/68of27July1968ondetailedrulesfortheapplica­
tionofexportrefundsonmilkandmilkproducts(*),as
lastamendedbyRegulation (EEC)No3812/85(*),
providesthattherefundonproductsfallingwithin
subheading04.02Bisequaltothesumoftwocompo­
nents,thefirstrepresentingthequantityofmilkproducts
andthesecondrepresentingthequantityofadded
sucrose;whereas,however,thelattercomponentapplies
onlyiftheaddedsucrosewasproducedfrombeetorcane
harvestedwithintheCommunity ;
Whereasfortheproductsfallingwithinsubheading04.02
BIIa)or04.02BIIb)1withafatcontentnotexceeding
9,5%byweight,thefirstcomponentreferredtoaboveis
fixedfor100kilogramsofthewholeproduct;whereas,
fortheotherproductsfallingwithinsubheading04.02B,
thiscomponentiscalculatedbymultiplyingthebasic
amountbythemilkproductcontentoftheproductin
question;whereasthisbasicamountistherefundonone
kilogramofmilkproductscontainedintheproduct;oOJNoL148,28.6.1968,p.13.
(2)OJNoL78,20.3.1987,p.1.
0OJNoL155,3.7.1968,p.1.
(4)OJNoL119,8.5.1986,p.36.0OJNoL184,29.7.1968,p.10.
I6)OJNoL368,31.12.1985,p.3.

NoL261/28 OfficialJournaloftheEuropeanCommunities 11.9.87
Whereasthesecondcomponentiscalculatedbymulti­
plyingthesucrosecontentoftheproductbythebasic
amountoftherefundvalidonthedayofexportationfor
theproductslistedinArticle1(1)(d)ofCouncilRegula­
tion(EEC)No1785/81of30June1981onthecommon
organizationofthemarketsinthesugarsector('),aslast
amendedbyRegulation (EEC)No229/87(2);
Whereas,iftherefundsystemistooperatenormally,
refundsshouldbecalculatedonthefollowingbasis:
—inthecaseofcurrencieswhicharemaintainedinrela­
tiontoeachotheratanygivenmomentwithinaband
of2,25%,arateofexchangebasedontheircentral
rate,multipliedbythecorrectivefactorprovidedforin
thelastparagraphofArticle3(1)ofCouncilRegula­
tion(EEC)No1676/85(3),aslastamendedbyRegula­
tion(EEC)No1636/87(4),
—forothercurrencies,anexchangeratebasedonthe
arithmeticmeanofthespotmarketratesofeachof
thesecurrenciesrecordedoveragivenperiodinrela­
tiontotheCommunitycurrenciesreferredtointhe
previousindent,andtheaforesaidcoefficient ;
Whereasthelevelofrefundforcheesesiscalculatedfor
productsintendedfordirectconsumption ;whereasthe
cheeserindsandcheesewastesarenotproductsintended
forthispurpose;whereas,toavoidanyconfusionininter­
pretation,itshouldbespecifiedthattherewillbeno
refundfortheseproductswhichfallwithinheadingNo
04.04;
WhereasCommissionRegulation(EEC)No896/84(s),as
amendedbyRegulation(EEC)No2881/84(6),laiddown
additionalprovisionsconcerningthegrantingofrefunds
onthechangefromonemilkyeartoanother;whereas
thoseprovisionsprovidefordifferentrefundsaccordingto
thedateofmanufactureoftheproducts;Whereasitfollowsfromapplyingthesedetailedrulesto
thepresentsituationonthemarketinmilkandmilk
products,andinparticulartopricesfortheseproducts
withintheCommunityandontheworldmarket,thatthe
refundshouldbeassetoutintheAnnexhereto;
Whereas,pursuanttoArticle275oftheActofAccession
ofSpainandPortugal,refundsmaybegrantedinthecase
ofexportstoPortugal;whereas,inthelightofthe
situationandthelevelofpricesnorefundshouldbefixed
inthecaseofexportstoPortugal;
WhereasthemeasuresprovidedforinthisRegulationare
inaccordancewiththeopinionoftheManagement
CommitteeforMilkandMilkProducts,
HASADOPTEDTHISREGULATION :
Article1
1.TheexportrefundsreferredtoinArticle17ofRegu­
lation(EEC)No804/68onproductsexportedinthe
naturalstateshallbeassetoutintheAnnexhereto.
2.ThereshallbenorefundsforexportstoZoneEfor
productsfallingwithinheadingNos04.01,04.02,04.03
and23.07oftheCommonCustomsTariff.
3.ThereshallbenorefundsforexportstoPortugal,
includingtheAzoresandMadeiraformilkandmilk
productslistedinArticle1ofRegulation (EEC)No
804/68.
Article2
ThisRegulationshallenterintoforceon11September
1987.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,10September1987.
FortheCommission
FransANDRIESSEN
Vice-President
(')OJNoL177,1.7.1981,p.4.oOJNoL25,28.1.1987,p.1.
(3)OJNoL164,24.6.1985,p.1.
(4)OJNoL153,13.6.1987,p.1.
OOJNoL91,1.4.1984,p.71.
(«)OJNoL272,13.10.1984,p.16.

NoL261/29 11.9.87 OfficialJournaloftheEuropeanCommunities
ANNEX
totheCommissionRegulationof10September1987fixingtheexportrefundsonmilkand
milkproducts
COT
heading
NoDescription CodeRefund
(inECU/100kg
netweight
unlessotherwiseindicated)
04.01
011005
011015
011020
011025
011035
0110408,95
12,62
16,07
8,95
12,62
16,07Milkandcream,fresh,notconcentrated orsweetened :
exA.Otherthanwhey,ofafatcontent,byweight,notexceeding6%('):
I.Yoghourt,kephir,curdledmilk,buttermilkandotherfermented
oracidifiedmilk:
a)Inimmediatepackingsofanetcapacityoftwolitresorless:
(1)Ofafatcontent,byweight,notexceeding1,5%
(2)Ofafatcontent,byweight,exceeding1,5%butnot
exceeding3%
(3)Ofafatcontent,byweight,exceeding3%
b)Other:
(1)Ofafatcontent,byweight,notexceeding1,5%
(2)Ofafatcontent,byweight,exceeding1,5%butnot
exceeding3%
(3)Ofafatcontent,byweight,exceeding3%
II.Other:
a)Inimmediatepackingsofanetcapacityoftwolitresorless
andofafatcontent,byweight:
1.Notexceeding4%:
(aa)Ofafatcontent,byweight,notexceeding1,5%
(bb)Ofafatcontent,byweight,exceeding1,5%butnot
exceeding3%
(cc)Ofafatcontent,byweight,exceeding3%
2.Exceeding4%
b)Other,ofafatcontent,byweight:
1.Notexceeding4%:
(aa)Ofafatcontent,byweight,notexceeding1,5%
(bb)Ofafatcontent,byweight,exceeding1,5%butnot
exceeding3%
(cc)Ofafatcontent,byweight,exceeding3%
2.Exceeding4%013010
013022
013031
0140008,95
12,62
16,07
18,37
015010
015021
015031
0160008,95
12,62
16,07
18,37

NoL261/30 OfficialJournaloftheEuropeanCommunities 11.9.87
CCT
heading
NoDescription CodeRefund
(inECU/100kg
netweight
unlessotherwiseindicated)
04.01
(cont'd)
020005
020011
020021
030012
030013
030020
040011
040022
04003022,94
34,18
50,23
59,40
91,50
100.67
114,44
167,17
194.68exB.Other,excludingwhey,ofafatcontent,byweight('):
exI.Exceeding6%butnotexceeding21%:
(a)Ofafatcontent,byweight,notexceeding10%
(b)Ofafatcontent,byweight,exceeding10%butnot
exceeding17%
(c)Ofafatcontent,byweight,exceeding17%
II.Exceeding21%butnotexceeding45%:
(a)Ofafatcontent,byweight,notexceeding35%
(b)Ofafatcontent,byweight,exceeding35%butnot
exceeding39%
(c)Ofafatcontent,byweight,exceeding39%
III.Morethan45%:
(a)Ofafatcontent,byweight,notexceeding68%
(b)Ofafatcontent,byweight,exceeding68%butnot
exceeding80%
(c)Ofafatcontent,byweight,exceeding80%
Milkandcream,preserved,concentratedorsweetened :
A.Notcontainingaddedsugar(2):
II.Milkandcream,inpowderorgranules:
a)Inimmediatepackingsofanetcapacityof2,5kilogramsorless
andofafatcontent,byweight:
1.Notexceeding1,5%
2.Exceeding1,5%butnotexceeding27%:
(aa)Ofafatcontent,byweight,notexceeding 11%
(bb)Ofafatcontent,byweight,exceeding 11%butnot
exceeding17%
(cc)Ofafatcontent,byweight,exceeding17%butnot
exceeding25%
(dd)Ofafatcontent,byweight,exceeding25%
3.Exceeding27%butnotexceeding29%:
(aa)Ofafatcontent,byweight,notexceeding28%
(bb)Ofafatcontent,byweight,exceeding28%04.02
062000
072000
072020
072030
072040
082020
082030105,00
105,00
125,18
133,50
145,00
146,32
147,87

11.9.87 OfficialJournaloftheEuropeanCommunities NoL261/31
CCT
heading
NoDescription
04.02
(cont'd)CodeRefund
(inECU/100kg
netweight
unlessotherwiseindicated)
092010 150,06
092030 163,17
092040 167,71 -
092050 183,71
092060 194,78
092070 206,14
102000 105,00
112010 105,00
112020 125,18
112030 133,50
112040 145,00
122020 146,32
122030 147,87
132010 150,06
132030 163,17
132040 167,71
132050 183,71
132060 194,78
132070 206,144.Exceeding29%:
(aa)Ofafatcontent,byweight,notexceeding41%
(bb)Ofafatcontent,byweight,exceeding41%butnot
exceeding45%
(cc)Ofafatcontent,byweight,exceeding45%butnot
exceeding59%
(dd)Ofafatcontent,byweight,exceeding59%butnot
exceeding69%
(ee)Ofafatcontent,byweight,exceeding69%butnot
exceeding79%
(ff)Ofafatcontent,byweight,exceeding79%
b)Other,ofafatweightcontent:
1.Notexceeding1,5%
2.Exceeding1,5%butnotexceeding27%:
(aa)Ofafatcontent,byweight,notexceeding 11%
(bb)Ofafatcontent,byweight,exceeding 11%butnot
exceeding17%
(cc)Ofafatcontent,byweight,exceeding17%butnot
exceeding25%
(dd)Ofafatcontent,byweight,exceeding25%
3.Exceeding27%butnotexceeding29%:
(aa)Ofafatcontent,byweight,notexceeding28%
(bb)Ofafatcontent,byweight,exceeding28%
4.Exceeding29%:
(aa)Ofafatcontent,byweight,notexceeding41%
(bb)Ofafatcontent,byweight,exceeding41%butnot
exceeding45%
(cc)Ofafatcontent,byweight,exceeding45%butnot
exceeding59%
(dd)Ofafatcontent,byweight,exceeding59%butnot
exceeding69%
(ee)Ofafatcontent,byweight,exceeding69%butnot
exceeding79%
(ff)Ofafatcontent,byweight,exceeding79%

NoL261/32 11.9.87 OfficialJournaloftheEuropeanCommunities
CCT
heading
NoDescription CodeRefund
(inECU/100kg
netweight
unlessotherwiseindicated)
04.02
(cont'd)III.Milkandcream,otherthaninpowderorgranules:
a)Inimmediatepackingsofanetcontentof2,5kgorlessandofa
fatcontentbyweightnotexceeding 11%:
1.Ofafatcontent,byweight,notexceeding8,9%andofa
non-fatlacticdrymattercontent:
(aa)Oflessthan15%andofafatcontent:
(11)Notexceeding3%,byweight 142012 —
(22)Exceeding3%,byweight 142022 16,07
(bb)Of15%ormoreandofafatcontent:
(11)Notexceeding3%,byweight 142050 25,68
(22)Exceeding3%,byweight,butnotexceeding7,4%142060 32,56
(33)Exceeding7,4% 142070 40,57
2.Other,ofanonfatlacticdrymattercontent:
(aa)Oflessthan15%,byweight 152010 29,59
(bb)Of15%ormore,byweight 152020 48,10
b)Other,ofafatcontent,byweight:
1.Notexceeding45%andofanonfatlacticdrymatter
content :
(aa)Oflessthan15%andofafatcontent:
(11)Notexceeding3%,byweight 162070 —
(22)Exceeding3%,byweight,butnotexceeding8,9%163000 16,07
(33)Exceeding8,9%,byweight,butnotexceeding
11% 163010 29,59
(44)Exceeding 11%,byweight,butnotexceeding21%163020 36,47
(55)Exceeding21%,byweight,butnotexceeding39%163030 59,40
(66)Exceeding39% 163040 100,67
(bb)Of15%ormoreandofafatcontent:
(11)Notexceeding3%,byweight 163050 25,68
(22)Exceeding3%,byweight,butnotexceeding7,4%163060 32,56
(33)Exceeding7,4%,byweight,butnotexceeding
8,9% 163070 40,57
(44)Exceeding8,9% 163080 48,10
2.Exceeding45% 172000 114,44

NoL261/3311.9.87 OfficialJournaloftheEuropeanCommunities
CodeRefund
(inECU/100kg
netweight
unlessotherwiseindicated)CCT
heading
NoDescription
04.02
(cont'd)B.-Containingaddedsugar:
I.Milkandcream,inpowderorgranules:
exb)Other,excludingwhey:
1.Inimmediatepackingsofanetcapacityof2,5kilo­
gramsorlessandofafatcontent,byweight:
(aa)Notexceeding1,5%
(bb)Exceeding1,5%butnotexceeding27%:
(11)Ofafatcontent,byweight,notexceeding
11%222000 1,0500(4)
perkg
232010 1,0500(4)
perkg
(22)Ofafatcontent,byweight,exceeding 11%
butnotexceeding17% 232020 1,2518n
perkg
(33)Ofafatcontent,byweight,exceeding17%
butnotexceeding25% 232030 1,3350c)
perkg
1,4500(4)
perkg(44)Ofafatcontent,byweight,exceeding25%232040
(cc)Exceeding27%:
(11)Ofafatcontent,byweight,notexceeding
41% 242010 1,4632(4)
perkg
242020 1,6317(4)
perkg(22)Ofafatcontent,byweight,exceeding41-%
2.Other,ofafatcontent,byweight:
(aa)Notexceeding1,5%
(bb)Exceeding1,5%butnotexceeding27%:
(11)Ofafatcontent,byweight,notexceeding
11%252000 1,05000
perkg
262010 1,0500(4)
perkg
(22)Ofafatcontent,byweight,exceeding 11%
butnotexceeding17% 262020 1,25180
perkg
(33)Ofafatcontent,byweight,exceeding17%
butnotexceeding25% 262030 1,3350(4)
perkg
(44)Ofafatcontent,byweight,exceeding25%262040 1,4500(4)
perkg
(cc)Exceeding277o:
(11)Ofafatcontent,byweight,notexceeding
41% 272010 1,4632(4)
perkg
1,6317(4)
perkg(22)Ofafatcontent,byweight,exceeding41%272020

NoL261/34 11.9.87 OfficialJournaloftheEuropeanCommunities
CCT
heading
NoDescription CodeRefund
(inECU/100kg
netweight
unlessotherwiseindicated)
04.02
(cont'd)
281011-0
perkg
0,1607n
perkg281012
281015 29,63OexII.Milkandcream,excludingwheyotherthaninpowderor
granules:
exa)Inimmediatepackingsofanetcapacityof2,5kgorless
andofafatcontentbyweightnotexceeding9,5%:
(1)Ofafatcontent,byweight,notexceeding6,9%and
ofanonfatlacticdrymattercontent:
(aa)Oflessthan15%andofafatcontent:
(11)Notexceeding3%,byweight
(22)Exceeding3%byweight
(bb)Of15%ormore
(2)Ofafatcontent,byweight,exceeding6,9%andofa
nonfatlacticdrymattercontent,byweight,of15%
ormore
b)Other,ofafatcontent,byweight:
ex1.Notexceeding45%:
(aa)Ofafatcontent,byweight,notexceeding
6,9%andofanonfatlacticdrymatter
content,byweight,of15%ormore
(bb)Ofafatcontent,byweight,exceeding6,9%
butnotexceeding21%andofanonfatlactic
drymattercontent,byweight,of15%or
more
(cc)Ofafatcontentbyweight,exceeding9,5%
butnotexceeding21%andofanonfatlactic
drymattercontent,byweight,lessthan15%281020 50,07Z5)
291070 29,630
291076 50,070
2910800,3189r)
perkg
(dd)Ofafatcontent,byweight,exceeding21%
butnotexceeding39% 291085
(ee)Ofafatcontent,byweight,exceeding39%2910900,59400
perkg
1,0067(4)
perkg
1,1444(4)
perkg2.Exceeding45% 301000
04.03 Butter:
exA.Ofafatcontent,byweight,notexceeding85%:
(I)Ofafatcontent,byweight,of62%ormore,butlessthan
78%
(II)Ofafatcontent,byweight,of78%ormorebutlessthan
80%311003 159,91(10)
201,18(,0) 311016

11.9.87 OfficialJournaloftheEuropeanCommunities NoL261/35
CCT
heading
NoDescriptionCodeRefund
(inECU/100kg
netweight
unlessotherwiseindicated)
04.03
(cont'd)(III)Ofafatcontent,byweight,of80%ormore,butlessthan
82% 311022206,34(,0)
(IV)Ofafatcontent,byweight,of82%ormore 311032 211,50(,0)
B.Other,ofafatcontent,byweight:
(I)Notexceeding99,5% 321010211,50(10)
(II)Exceeding99,5% 321020262,75(10)
04.04 Cheeseandcurd(6):\
exA.EmmentalerandGruyere,notgratedorpowdered :
(I)Piecespackedinvacuumorininertgas,ofanetweightofless
than7,5kg
Forexportsto:
—ZoneE
—Canada
—NorwayandFinland
—Liechtenstein andSwitzerland
—Austria
—Otherdestinations
(II)Other
Forexportsto:
—ZoneE
—Canada
—NorwayandFinland
—Liechtenstein andSwitzerland
—Austria
—Otherdestinations380040
38006050,00
162,18
50,00
162,18
exC.Blue-veinedcheese,notgratedorpowdered,otherthanRoquefort
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Australia
—Otherdestinations400000
V
45,00
78,65
131,51
D.Processedcheese,notgratedorpowdered,ofafatcontent,by
weight:
I.Notexceeding36%andofafatcontent,byweight,inthedry
matter:
exa)Notexceeding48%andofadrymattercontent,by
weight:
(1)Of27%ormorebutlessthan33%
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations441005
8,65
25,36

NoL261/36 OfficialJournaloftheEuropeanCommunities 11.9.87
CCT
heading
NoDescription CodeRefund
(inECU/100kg
netweight
unlessotherwiseindicated)
04.04
(cont'd)(2)Of33%ormorebutlessthan38%
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
'—Switzerland
—Otherdestinations441010
18,81
55,06
(3)Of38%ormorebutlessthan43%andofafat
content,byweight,inthedrymatter:
(aa)Lessthan20%
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations441020
18,81
55,06
(bb)Of20%ormore
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations441030
27,66
80,13
(4)Of43%ormoreandofafatcontent,byweight,in
thedrymatter:
(aa)Lessthan20%
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations441040
18,81
55,06
(bb)Of20%ormorebutlessthan40%
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations441050
27,66
80,13
(cc)Of40%ormore
forexportsto:
—Austria
—ZoneE
—Canada441060
40,23
—NorwayandFinland—
—Switzerland —
—Otherdestinations 117,74

11.9.87 OfficialJournaloftheEuropeanCommunities NoL261/37
CCT
heading
NoDescription CodeRefund
(inECU/100kg
netweight
unlessotherwiseindicated)
04.04
(cont'd)exb)Exceeding48%andofadrymattercontent,byweight:
(1)Of33%ormorebutlessthan38%
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations451010
18,81
55,06
(2)Of38%ormorebutlessthan43%
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations451020
27,66
80,13
(3)Of43%ormorebutlessthan46%
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations451030
40,23
117,74
(4)Of46%ormoreandofafatcontent,byweight,in
thedrymatter:
(aa)Lessthan55%
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations451040
40,23
117,74
(bb)Of55%ormore
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations451050
47,74
139,67
II.Exceeding36%
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations461000
47,74
139,67

NoL261/38 OfficialJournaloftheEuropeanCommunities 11.9.87
CCT
heading
NoDescription CodeRefund
(inECU/100kg
netweight
unlessotherwiseindicated)
04.04
(cont'd)E.Other:
I.Notgratedorpowdered,ofafatcontent,byweight,notexceed­
ing40%andawatercontent,calculatedbyweight,ofthenon­
fattymatter:
exa)Notexceeding47%:
(1)GranaPadano,ParmigianoReggiano
forexportsto:
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations471011
150,00
100,00
90,00
200,06
(2)FioreSardoandPecorinomanufactured exclusively
fromsheepmilk
forexportsto:
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations471017
200,00
128,15
105,03
227,18
(3)Other(excludingcheesesproducedfromwhey),ofafat
content,byweight,inthedrymatterof30%ormore
forexportsto:
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations471022
130,00
80,00
70,00
180,00
b)Exceeding47%butnotexceeding72%:
ex1.Cheddarofafatcontent,byweight,inthedry
matterof48%ormore
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Australia
—Switzerland
—Otherdestinations485000
40,00
133,89
177,25
ex2.Other,ofafatcontent,byweight,inthedry
matter(J):
(aa)Lessthan5%andofacontent,byweight,in
thedrymatterof32%ormore(excluding
cheesesproducedfromwhey)
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations512012
37,69
13,50
99,96

11.9.87 OfficialJournaloftheEuropeanCommunities NoL261/39
CCT
heading
NoDescription CodeRefund
(inECU/100kg
netweight
unlessotherwiseindicated)
04.04
(cont'd)(bb)Of5%ormorebutlessthan19%andofa
content,byweight,inthedrymatterof32%
ormore(excludingcheesesproducedfrom
whey)
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations512016
41,56
20,00
110,21
(cc)Of19%ormorebutlessthan39%andofa
watercontent,calculatedbyweight,ofthe
non-fattymatternotexceeding62%(exclu­
« dingcheesesproducedfromwhey)
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations512022
47,24
24,00
125,21
(dd)Of39%ormore:
(11)Asiago,Caciocavallo ,Montasio,Provolone,
Ragusano :
(aaa)Provolone
forexportsto:
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations
(bbb)Others
forexportsto:
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations512032
512036145,00
90,00
42,66
163,54
15,00
138,50
(22)Danbo,Edam,Fontal,Fontina,Fynbo,
Gouda,Havarti,Maasdam,Maribo,Sams0,
Tilsit
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Australia
—Switzerland
—Otherdestinations512044
15,00
115,20
153,00

NoL261/40 OfficialJournaloftheEuropeanCommunities11.9.87
CCT
heading
NoDescription CodeRefund
(inECU/100kg
netweight
unlessotherwiseindicated)
04.04 (33)Butterkase,Esrom,Italico,Kernhem,'
(cont'd) Saint-Nectaire ,Saint-Paulin ,Taleggio 512054
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations14,00
119,71
(44)Cantal,Cheshire,Wensleydale ,Lanca­
shire,DoubleGloucester,Blarney
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Australia
—Switzerland
—Otherdestinations512058
48,00
108,40
139,37
(55)Saltedricotta,ofafatcontent,byweight,
of30%ormore:
(aaa)Manufactured exclusively from
sheep'smilk
forexportsto:
—ZoneE
—Canada
—NorwayandFinland
—Otherdestinations
(bbb)Other
forexportsto:
—ZoneE
—Canada
—NorwayandFinland
—Otherdestinations512060
51206521,11
55,88
21,11
55,88
(66)Feta('):
(aaa)Manufactured exclusively from
sheep'sand/orgoats'milk
forexportsto:
—ZoneE
—Austria
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations
(bbb)Other
forexportsto:
—ZoneE
—Austria
—Canada
—NorwayandFinland
—Switzerland
i —Otherdestinations512080
51208138,59
15,00
102,26
38,59
102,26
(77)Colby,Monterey
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Australia
—Switzerland
—JaPan
—Otherdestinations512083
40,00
108,40
150,00
139,37

NoL261/41 11.9.87 OfficialJournaloftheEuropeanCommunities
DescriptionCodeRefund
(inBCU/100kg
netweight
unlessotherwiseindicated)CCT
heading
No
04.04
(cont'd)
512084(88)Kefalotyrri,Kefalograviera ,Kasseri,Idia­
zabal,Manchego,Roncal,manufactured
exclusivelyfromsheep'sand/orgoats'
milk
forexportsto:
—ZoneE
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations
(99)Other(excludingcheesesproducedfrom
whey),ofawatercontent,calculatedby
weight,ofthenon-fattymatter:145,00
90,00
42,66
163,54
(aaa)Exceeding47%butnotexceeding
52% 512087
48,00
108,40
150,00
139,37forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Australia
—Switzerland
—Japan
—Otherdestinations
(bbb)Exceeding52%butnotexceeding
62%
forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Australia
—Switzerland
—Otherdestinations512092
15,00
27,50
115,20
153,00
512111exc)Exceeding72%(excludingcheesesproducedfrom
whey)0:
1.Inimmediatepackingsofanetcapacitynotexceeding
500grams:
(aa)Cottagecheeseofafatcontent,byweightinthe
drymatter,notexceeding25%
Forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Switzerland andLiechtenstein
—Otherdestinations
(bb)Creamcheeseofawatercontent,calculatedby
weight,ofthenon-fattymatter,exceeding77%
butnotexceeding82%andofafatcontent,by
weightinthedrymatter:14,52
26,95

NoL261/42 OfficialjournaloftheEuropeanCommunities 11.9.87
OCT
heading
NoDescription CodeRefund
(inECU/100kg
netweight
unlessotherwiseindicated)
04.04
(cont'd)(11)Of60%ormorebutlessthan69%
Forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Switzerland andLiechtenstein
—Otherdestinations512120
25,41
40,37
(22)Of69%ormore
Forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—SwitzerlandandLiechtenstein
—Otherdestinations512130
31,03
49,31
(cc)Other:
(11)Feta(3),withadrymattercontent,byweight,
of40%ormoreandafatcontentbyweight,
inthedrymatterof50%ormore:
(aaa)Manufactured exclusivelyfromsheep's
and/orgoats'milk
Forexportsto:
—ZoneE
—Austria
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations512141
36,08
95,58
(bbb)Other
Forexportsto:
—ZoneE
—Austria
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations512142
36,08
95,58
(22)Other 512145 —
2.Other:
(aa)Cottagecheeseofafatcontent,byweightinthe
drymatter,notexceeding25%
Forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Switzerland andLiechtenstein
—Otherdestinations512151
14,52
26,95

11.9.87 OfficialJournaloftheEuropeanCommunitiesNoL261/43
CCT
heading
NoCodeRefund
(inECU/100kg
netweight
unlessotherwiseindicated)Description
04.04
(cont'd)
512160
25,41
7,50
40,37
512170
31,03
49,31(bb)Creamcheeseofawatercontent,calculatedby
weightofthenon-fattymatter,exceeding77%
butnotexceeding82%andofafatcontent,by
weightinthedrymatter:
(11)Of60%ormorebutlessthan69%
Forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Switzerland andLiechtenstein
—Otherdestinations
(22)Of69%ormore
Forexportsto:
—Austria
—ZoneE
—Canada
—NorwayandFinland
—Switzerland andLiechtenstein
—Otherdestinations
(cc)Other:
(11)Feta(3),withadrymattercontent,byweight,
of40%ormoreandafatcontentbyweight,
inthedrymatterof50%ormore:
(aaa)Manufactured exclusivelyfromsheep's
and/orgoats'milk
Forexportsto:
—ZoneE
—Austria
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations
(bbb)Other
Forexportsto:
—ZoneE
—Austria
—Canada
—NorwayandFinland
—Switzerland
—Otherdestinations512181
36,08
95,58
512182
36,08
95,58
(22)Other 512185
exII.Other(excludingcheesesproducedfromwhey):
exa)Gratedorpowderedofafatcontent,byweight,exceeding
20%,ofalactosecontent,byweight,lessthan5%andof
adrymattercontent,byweight:
(1)Of60%ormorebutlessthan80%
Forexportsto:
—ZoneE
—Canada
—NorwayandFinland
—Otherdestinations531005
45,00
91,14

NoL261/44 11.9.87 OfficialJournaloftheEuropeanCommunities
CCT
heading
NoDescription CodeRefund
(inECU/100kg
netweight
unlessotherwiseindicated)
04.04 531011
(cont'd)
531022(2)Of80%ormorebutlessthan85%
Forexportsto:
—ZoneE
—Canada
—NorwayandFinland
—Otherdestinations
(3)Of85%ormorebutlessthan95%
Forexportsto:
—ZoneE
—Canada
—NorwayandFinland
—Otherdestinations
(4)Of95%ormore
Forexportsto:
—ZoneE
—Canada
—NorwayandFinland
—Otherdestinations60,00
121,52
63,75
129,12
71,25
144,31531031
23.07 Sweetenedforage;otherpreparationsofakindusedinanimalfeeding:
exB.Other,containingstarch,glucoseorglucosesyrup,maltodextrineor
maltodextrine syrupfallingwithinsubheadings17.02Band21.07F
II,ormilkproducts,excludingspecialcompoundfeedingstuffs('):
I.Containingstarch,orglucoseorglucosesyrup,ormaltodex­
trineormaltodextrine syrupfallingwithinsubheadings17.02
Band21.07FII:
a)Containingnostarchorcontaining10%orless,by
weight,ofstarch:
(3)Containing50%ormorebutlessthan75%,by
weight,ofmilkproductsandacontentofmilkin
powderorgranules(excludingwhey),byweight,of(8):
(aa)Lessthan30%
(bb)30%ormorebutlessthan40%
(cc)40%ormorebutlessthan50%
(dd)50%ormorebutlessthan60%
(ee)60%ormorebutlessthan70%
(ff)70%ormore570013
570023
570033
570042
570052
5700627,50
10,00
12,50
15,00
17,50

NoL261/45 11.9.87 OfficialJournaloftheEuropeanCommunities
CCT
heading
NoDescription CodeRefund
(inECU/100kg
netweight
unlessotherwiseindicated)
23.07
(cont'd)(4)Containing75%ormore,byweight,ofmilkproducts
andacontentofmilkinpowderorgranules(excluding
whey),byweight,of(8):
(aa)Lessthan30% 580013
(bb)30%ormorebutlessthan40% 580023 7,50
(cc)40%ormorebutlessthan50% 580032 10,00
(dd)50%ormorebutlessthan60% 580042 12,50
(ee)60%ormorebutlessthan70% 580052 15,00
(ff)70%ormorebutlessthan75% 580062 17,50
1(gg)75%ormorebutlessthan80% 580072 18,75
(hh)80%ormore 580082 20,00
exII.Containingnostarch,glucoseorglucosesyrup,maltodextrine
ormaltodextrine syrupfallingwithinsubheadings17.02B
and21.07FII,andcontaining50%ormoremilkproducts,
byweight,andwithamilkcontentinpowderorgranules
(excludingwhey),byweight,of(8):
(a)30%ormorebutlessthan40% 590001 31,50
(b)40%ormorebutlessthan50% 590005 42,00
(c)50%ormorebutlessthan60% 590012 52,50
(d)60%ormorebutlessthan70% 590022 63,00
(e)70%ormorebutlessthan80% 590032 73,50
(f)80%ormorebutlessthan88% 590042 84,00
(g)88%ormore 590052 92,40
(')Whentheproductfallingwithinthissubheadingisamixturecontainingaddedwheyand/oraddedlactoseand/orcaseinand/orcasei­
nates,noexportrefundshallbegranted.
Whencompletingcustomsformalities ,theapplicantshallstateonthedeclarationprovidedforthispurpose,whetherornotwhey
and/orlactoseand/orcaseinand/orcaseinateshavebeenaddedtotheproduct.
(2)Theweightoftheaddednon-lacticmatterand/oraddedwheyand/oraddedlactoseand/oraddedcaseinand/oraddedcaseinates,
shallnotbetakenintoaccountforthepurposeofcalculationofthefatcontentbyweight.Whentheproductfallingwithinthis
subheadingisamixturecontainingaddedwheyand/oraddedlactoseand/oraddedcaseinand/oraddedcaseinates,theaddedwhey
and/oraddedlactoseand/oraddedcaseinand/oraddedcaseinatesshallnotbetakenintoaccountinthecalculationoftheamountof
refund.
Whencompletingcustomsformalities ,theapplicantshallstateonthedeclarationprovidedforthispurpose,whetherornotwhey
and/orlactoseand/orcaseinand/orcaseinateshavebeenadded,andwherethisisthecase:
—theactualcontentbyweightofwheyand/orlactoseand/orcaseinand/orcaseinateaddedper100kgoffinishedproduct,
and,inparticular,
—thelactosecontentoftheaddedwhey.
(3)Whentheproductcontainscaseinand/orcaseinatesthatwereaddedbeforeoratthetimeofprocessing,norefundshallbegranted.
Whencompletingcustomsformalities,theapplicantshallstateonthedeclarationprovidedforthispurpose,whetherornotwhey
and/orlactoseand/orcaseinand/orcaseinateshavebeenadded.

NoL261/46 OfficialJournaloftheEuropeanCommunities 11.9.87
(*)Theweightofaddednon-lacticmatterand/oraddedwheyand/oraddedlactoseand/oraddedcaseinand/oraddedcaseinatesshallnot
betakenintoaccountforthepurposeofcalculatingthefatcontent,byweight.
Therefundper100kgofproductfallingwithinthissubheadingshallbeequaltothesumofthefollowingcomponents :
(a)theatnountperkilogramshown,multipliedbytheweightofthelacticpartcontainedin100kgofproduct;however,wherewhey
and/orlactoseand/orcaseinand/orcaseinateshavebeenaddedtotheproduct,theamountperkilogramshownshallbemulti­
pliedbytheweightoflacticpartexcludingtheweightofaddedwheyand/oraddedlactoseand/oraddedcaseinand/oradded
caseinates,containedin100kgofproduct;
(b)acomponentcalculatedinaccordancewiththeprovisionsofArticle2(3)ofRegulation(EEC)No1098/68.
Whencompletingcustomsformalities ,theapplicantshallstateonthedeclarationprovidedforthispurpose,whetherornotwhey
and/orlactoseand/orcaseinand/orcaseinateshavebeenadded,andwherethisisthecase:
—theactualcontentbyweightofwheyand/orlactoseand/orcaseinand/orcaseinatesaddedper100kgoffinishedproduct,
and,inparticular,
—thelactosecontentoftheaddedwhey.
(*)Therefundon100kgofproductfallingwithinthissubheadingisequaltothesumofthefollowingelements:
(a)theamountper100kgshown;however,wherewheyand/orlactoseand/orcaseinand/orcaseinatesbeenaddedtotheproduct,
theamountper100kgshownshallbe:
—multipliedbytheweightofthelacticpartotherthantheaddedwheyand/oraddedlactoseand/oraddedcaseinand/oradded
caseinatescontainedin100kgofproduct,andthen
—dividedbytheweightofthelacticpartcontainedin100kgofproduct;
(b)acomponentcalculatedinaccordancewiththeprovisionsofArticle2(3)ofRegulation(EEC)No1098/68.
Whencompletingcustomsformalities,theapplicantshallstateonthedeclarationprovidedforthispurpose,whetherornotwhey
and/orlactoseand/orcaseinand/orcaseinateshavebeenadded,andwherethisisthecase:
—theactualcontentbyweightofwheyand/orlactoseand/orcaseinand/orcaseinateaddedper100kgoffinishedproduct,
and,inparticular,
—thelactosecontentoftheaddedwhey.
(6)Norefundshallbepaidinrespectofexportedcheeseofwhichthefree-at-frontier price,beforeapplicationoftherefundandthe
monetarycompensatoryamount,intheexportingMemberState,islessthan140ECUper100kilograms.Thislimitationto140
ECUper100kilogramsdoesnotapplytocheesesfallingwithinsubheading04.04EIexc)oftheCommonCustomsTariff.
QInthecaseofcheesespresentedincontainerswhichalsocontainconservingliquid,inparticularbrine,therefundisgrantedonthe
netweight,theweightoftheliquidbeingdeducted.
(8)Whencompletingcustomsformalities,theapplicantshallstateonthedeclarationprovidedforthispurpose:
—theskimmed-milk powdercontent,byweight,
whetherornotwheyand/orlactoseand/orcaseinand/orcaseinateshavebeenadded,andwherethisisthecase:
—thecontentbyweightoftheaddedwheyand/oraddedlactoseand/oraddedcaseinand/oraddedcaseinates,and
—thelactosecontentoftheaddedwhey
per100kgoffinishedproduct.
f)'Specialcompoundfeedingstuffs'arecompoundfeedingstuffscontainingskimmed-milk powderandfishmealand/ormorethan9g
ofironand/ormorethan1,2gofcopperin100kgofproduct.
(10)OntheexportofsuchproductsunderRegulation (EEC)No765/86:
—theamountoftherefundshallbethatapplyingon16October1986inrespectofproductsforwhichtheexportlicencewith
advancefixingoftherefundwasissuedbefore1January1987;
—norefundistoapplyinrespectofproductsforwhichtheexportlicencewasissuedonorafter1January1987.
N.B.:ZonesA,B,CandEarethosedefinedinRegulation (EEC)No1098/68,aslastamendedbyRegulation(EEC)No
2283/81.
Theweightofnon-milkfatshouldbedisregardedforthepurposesofcalculatingfatcontent,byweight.