30.7.88 OfficialJournaloftheEuropeanCommunities NoL205/93
COMMISSION REGULATION (EEC)No2400/88
of29July1988
fixingtheratesoftherefundsapplicabletocertaincerealandriceproducts
exportedintheformofgoodsnotcoveredbyAnnexIItotheTreaty
THECOMMISSION OFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,(a)theaveragecostsincurredbyprocessingindustriesin
obtainingsuppliesofthebasicproductsinquestion
ontheCommunitymarketandthepricesrulingon
theworldmarkets;
(b)theleveloftherefundsonexportsofprocessedagri­
culturalproductscoveredbyAnnexIItotheTreaty
whicharemanufactured undersimilarconditions ;
(c)theneedtoensureequalityofcompetitionforthe
industrieswhichuseCommunityproductsandthose
whichusethird-country productsunderinward
processingarrangements ;HavingregardtoCouncilRegulation(EEC)No2727/75
of29October1975onthecommonorganizationofthe
marketincereals('),aslastamendedbyRegulation(EEC)
No2221/88(*),andinparticularthefirstsentenceofthe
fourthsubparagraph ofArticle16(2)thereof,
HavingregardtoCouncilRegulation(EEC)No1418/76
of21June1976onthecommonorganizationofthe
marketinrice(3),aslastamendedbyRegulation(EEC)
No3990/87(4),andinparticularthefirstsentenceofthe
fourthsubparagraph ofArticle17(2)thereof,-
WhereasArticle16(1)ofRegulation(EEC)No2727/75
andArticle17(1)ofRegulation (EEC)No1418/76
providesthatthedifferencebetweenquotationsofprices
ontheworldmarketfortheproductslistedinArticle1of
eachofthoseRegulationsandthepriceswithinthe
Communitymaybecoveredbyanexportrefund;WhereasArticle4(3)ofRegulation(EEC)No3035/80
providesthat,whentherateoftherefundsisbeingfixed,
accountshouldbetaken,whereappropriate,ofproduc­
tionrefunds,aidsorothermeasureshavingequivalent
effectapplicableinallMemberStatesinaccordancewith
theRegulationonthecommonorganizationof.the
marketintheproductinquestiontothebasicproducts
listedinAnnexAtothatRegulationortoassimilated
products;whereassuchproductionrefundsaregranted
undertheconditionslaiddowninCouncilRegulation
(EEC)No2742/75of29October1975onproduction
refundsinthecerealsandricesectors0,aslastamended
byRegulation(EEC)No3794/85(8),andCouncilRegula­
tion(EEC)No1009/86of25March1986establishing
generalrulesapplyingtoproductionrefundsinthe
cerealsandricesector(9);WhereasCouncilRegulation (EEC)No3035/80of11
November1980layingdowngeneralrulesforgranting
exportrefundsoncertainagriculturalproductsexported
intheformofgoodsnotcoveredbyAnnexIItothe
Treaty,andthecriteriaforfixingtheamountofsuch
refunds(*),aslastamendedbyRegulation(EpC)No
4055/87(6),specifiestheproductsforwhicharateof
refundshouldbefixed,tobeappliedwherethese
productsareexportedintheformofgoodslistedin
AnnexBtoRegulation(EEC)No2727/75orinAnnexB
toRegulation(EEC)No1418/76asappropriate ;Whereasaccountshouldbetaken,forthepurposesof
Article4(3)ofRegulation(EEC)No3035/80,ofthe
productionrefundprovidedforinRegulation(EEC)No
2742/75applicableduringthemonthinwhichexporta­
tionoccurs;whereas,moreover,intheabsenceof
evidencethatnoproductionrefundwasgrantedunder
Regulation (EEC)No1009/86theexportrefundshould
befurtherreducedbytheamountoftheproduction
refundapplicableonthedayofacceptanceoftheexport
declaration ;whereasthissystemistheonlyonewhich
discardstheriskoffraud:Whereas,inaccordancewiththefirstsubparagraph of
Article4(1)ofRegulation(EEC)No3035/80,therateof
therefundper100kilogramsforeachofthebasic
productsinquestionmustbefixedforeachmonth;
Whereas,inaccordancewithparagraph2ofthatArticle,
thatratemustbedeterminedwithparticularreferenceto:WhereasCouncilRegulation (EEC)No565/80of4
March1980ontheadvancepaymentofexportrefundsin
respectofagriculturalproducts(10),aslastamendedby
(■)OJNoL281,1.11.1975,p.1.0OJNoL197,26.7.1988,p.16.
(3)OJNoL166,25.6.1976,p.1.
(4)OJNoL377,31.12.1987,p.15.0OJNoL323,29.11.1980,p.27.
(«)OJNoL379,31.12.1987,p.1.0OJNoL281,1.11.1975,p.57.
(8)OJNoL367,31.12.1985,p.20.0OJNoL94,9.4.1986,p.6.
(10)OJNoL62,7.3.1980,p.5.

NoL205/94 30.7.88 OfficialJournal-QftheEuropeanCommunities
Regulation(EEC)No2026/83('),andCommissionRegu­
lation(EEC)No3665/87of27November1987laying
downcommondetailedrulesfortheapplicationofthe
systemofexportrefundsonagriculturalproducts(2)lay
downrulesontheadvancepaymentofexportrefunds
thatmustbeadheredtowhentheseareadjusted;
Whereas,nowthatasettlementhasbeenreachedbetween
theEuropeanEconomicCommunityandtheUnited
StatesofAmericaonCommunityexportsofpasta
productstotheUnitedStatesandhasbeenapprovedby
CouncilDecision87/482/EEC(3),itisnecessarytodiffer­
entiatetherefundongoodsfallingwithinsubheadings
19021100and190219ofthecombinednomenclature
accordingtotheirdestination ;
WhereasthemeasuresprovidedforinthisRegulationare
inaccordancewiththeopinionoftheManagement
CommitteeforCereals, «2.FortheproductslistedintheAnnextoRegulation
(EEC)No1009/86,therefundsgivenintheAnnextothis
Regulationshallbeappliedonpresentation ,attheaccept­
anceoftheexportdeclarationandtherequestforobtain­
ingtheexportrefund,ofproofthatthebasicproducts
usedinthemanufactureoftheproductstobeexported
havenotbenefitedfromtheproductionrefundprovided
forinthatRegulation,andthatsuchrefundwillnotbe
appliedfor.
Theproofreferredtointhefirstsubparagraph isprovided
bythepresentationbytheexporterofadeclarationfrom
theprocessorofthebasicproductinquestionattesting
thatthelatterproducthasnotbenefitedfromaproduc­
tionrefundasprovidedforinRegulation(EEC)No
1009/86,andthatnoapplicationforsuchrefundwillbe
made.
3.Whentheproofreferredtoinparagraph2isnot
provided,theexportrefund:
(a)applicableonthedateofacceptanceoftheexport
declarationforthegoods,oronthedayspecifiedin
Article26(2)ofRegulation(EEC)No3665/87,where
therateisnotfixedinadvance;
(b)ofwhichtherateisfixedinadvance,
willbereducedbytheamountoftheproductionrefund
applicableunderRegulation(EEC)No1009/86tothe
basicproductinquestiononthedayofacceptanceofthe
exportdeclarationforthegoods,oronthedayspecified
inArticle26(2)ofRegulation(EEC)No3665/87,ifthe
goodshavebeenplacedundertheexportrefundadvance
paymentarrangements .
Article2
ThisRegulationshallenterintoforceon1August1988.HASADOPTEDTHISREGULATION :
Article1
1.Withoutprejudicetoparagraphs2and3theratesof
therefundsapplicabletothebasicproductsappearingin
AnnexAtoRegulation (EEC)No3035/80andlisted
eitherinArticle1ofRegulation(EEC)No2727/75orin
Article1(1)ofRegulation(EEC)No1418/76,exportedin
theformofgoodslistedinAnnexBtoRegulation(EEC)
No2727/75orinAnnexBtoRegulation(EEC)No
1418/76respectively ,areherebyfixedasshowninthe
AnnextothisRegulation .
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrusselsi29July1988.
FortheCommission
COCKFIELD
i Vice-President
(')OJNoL199,22.7.1983,p.12.0OJNoL351,14.12.1987,p.1.
(3)OJNoL275,29.9.1987,p.36.

30.7.88 OfficialJournaloftheEuropeanCommunities NoL205/95
ANNEX
totheCommissionRegulationof29July1988fixingtheratesoftherefundsapplicableto
certaincerealandriceproductsexportedintheformofgoodsnotcoveredbyAnnexIIto
theTreaty
(ECU/100kg)
CNcode DescriptionRate
ofrefund
10011090
10019099
10020000
10030090
10040090
10059000
10062010
10062090
10063091
10063099
10064000
10070090
11010000
11021000
11031110
11031190Durumwheat:
—Onexportsofgoodsfallingwithinsubheadings
19021100and190219totheUnitedStatesofAmerica
—Inallothercases
Commonwheat,andmeslin(mixedwheatandrye):
—Forthemanufacture ofstarch
—Otherthanforthemanufacture ofstarch:
—Onexportsofgoodsfallingwithinsubheadings
19021100and190219totheUnitedStatesof
America
—Inallothercases
Rye
Barley
Oats
Maize,otherthanhybridmaizeforsowing:
—Forthemanufacture ofstarch
—Otherthanforthemanufacture ofstarch
Roundgrainhuskedrice
Longgrainhuskedrice
Roundgrainwhollymilledrice
Longgrainwhollymilledrice
Brokenrice:
—Forthemanufacture ofstarch
—Otherthanforthemanufacture ofstarch
Sorghum
Wheatormeslinflour:
—Onexportsofgoodsfallingwithinsubheadings
19021100and190219totheUnitedStatesofAmerica
—Inallothercases
Ryeflour
Durumwheatgroatsandmeal:
—Onexportsofgoodsfallingwithinsubheadings
19021100and190219totheUnitedStatesofAmerica
—Inallothercases
Conjmonwheatgroatsandmeal:
—Onexportsofgoodsfallingwithinsubheadings
19021100and190219totheUnitedStatesofAmerica
—Inallothercases6,878
7,642
7,295
7,195
7,995
4,755
6,722
2,729
6,581
7,081
40,256
36,188
51,943
52,446
12,295
12,895
6,150
8,664
9,626
13,878
10,661
11,845
8,664
9,626