1.9.92 OfficialJournaloftheEuropeanCommunities NoL254/59
COMMISSION REGULATION (EEC)No2543/92
of31August1992
fixingtheratesoftherefundsapplicabletocertainproductsfromthesugar
sectorexportedindieformofgoodsnotcoveredbyAnnexIItotheTreaty
THECOMMISSION OFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,WhereasArticle4(3)ofRegulation(EEC)No3035/80
providesthat,whentherateoftherefundisbeingfixed,
accountshouldbetaken,whereappropriate,ofrefunds,
aidsorothermeasureshavingequivalenteffect,applicable
inallMemberStatesinaccordancewiththeRegulation
onthecommonorganizationofthemarketinthe
productinquestion,tothebasicproductslistedinAnnex
AtothatRegulationortoassimilatedproducts; HavingregardtoCouncilRegulation(EEC)No1785/
81of30June1981onthecommonorganizationofthe
marketinsugar('),aslastamendedbyRegulation(EEC)
No61/92(2),andinparticularArticle19(4)(a)and(7)
thereof,
WhereasArticle19(1)and(2)ofRegulation(EEC)No
1785/81providesthat,fortheproductslistedinArticle1
(1)(a),(c),(d),(f)and(g)ofthatRegulation,anexport
refundmaybegrantedwhenthesegoodsareexportedin
theformofgoodslistedinAnnexItothatsameRegula­
tion;whereasCouncilRegulation(EEC)No3035/80of
11November1980layingdowngeneralrulesforgranting
exportrefundsforcertainagriculturalproductsexported
intheformofgoodsnotcoveredbyAnnexIItothe
Treaty,andthecriteriaforfixingtheamountofsuch
refunds(3),aslastamendedbyRegulation(EEC)No
3381/90(4),specifiestheproductsforwhicharateof
refundshouldbefixed,tobeappliedwherethese
productsareexportedintheformofgoodslistedin
AnnexItoRegulation(EEC)No1785/81;WhereasCouncilRegulation(EEC)No1010/86of26
March1986layingdowngeneralrulesforproduction
refundsoncertainproductsofthechemicalindustry(*),as
lastamendedbyRegulation(EEC)464/91(6),providesfor
thegrantingofproductionrefundsofwhitesugar,raw
sugar,certainsucrosesyrupsfallingwithinCNcodesex
17026090andex17029090havingacertainpurity,and
unprocessed isoglucosefallingwithinCNcodes
17023010,17024010,17026010and17029030,
whichareusedinthemanufacture ofthechemical
productslistedintheAnnexthereto;whereasthis
productionrefunds'schemehasbeenestablishedinparti­
culartobringtheconditionsunderwhichCommunity
processorsoperateprogressivelyintolinewiththoseof
processorsemployingsugaratworldmarketprices;
whereas,therefore,intheabsenceofproofthatthebasic
producthasnotbenefitedfromtheproductionrefund,
theamountoftheexportrefundmustbereducedbythe
amountoftheproductionrefundapplicabletothebasic
productonthedayofacceptanceoftheexportdeclara­
tion;whereasthissystemistheonlyonewhichdiscards
theriskoffraud:Whereas,inaccordancewiththefirstsubparagraph of
Article4(1)ofRegulation(EEC)No3035/80,therateof
therefundper100kilogramsforeachofthebasic
productsinquestionmustbefixedforeachmonth;and
whereas,inaccordancewithparagraph2ofthatArticle,
thatratemustbedeterminedwithparticularreferenceto:
(a)theaveragecostsincurredbyprocessingindustriesin
obtainingsuppliesofthebasicproductsonthe
Communitymarketandthepricesrulingonthe
worldmarket;
(b)theleveloftherefundsonexportsofprocessedagri­
culturalproductscoveredbyAnnexIItotheTreaty
whicharemanufactured undersimilarconditions;
(c)theneedtoensureequalityofcompetitionforthe
industrieswhichuseCommunityproductsandthose
whichusethird-country productsunderinward
processingarrangements ;WhereasCouncilRegulation (EEC)No565/80of4
March1980ontheadvancepaymentofexportrefundsin
respectofagriculturalproductsQ,asamendedbyRegula­
tion(EEC)No2026/83(8),andCommissionRegulation
(EEC)No3665/87of27November1987layingdown
commondetailedrulesfortheapplicationofthesystem
ofexportrefundsonagriculturalproducts(9),aslast
amendedbyRegulation(EEC)No887/92(l0),laydown
rulesontheadvancepaymentofexportrefundsthatmust
beadheredtowhentheseareadjusted;
(')OJNoL177,1.7.1981,p.4.
OOJNoL6,11.1.1992,p.19.OOJNoL94,9.4.1986,p.9.
(6)OJNoL54,28.2.1991,p.22.
OOJNoL62,7.3.1980,p.5.
(8)OJNoL199,22.7.1983,p.12.
(')OJNoL351,14.12.1987,p.1.
(,0)OJNoL95,9.4.1992,p.20.(3)OJNoL323,29.11.1980,p.27.
(4)OJNoL327,27.11.1990,p.4.

NoL254/60 OfficialJournaloftheEuropeanCommunities 1.9.92
WhereasCouncilRegulation(EEC)No1432/92('),as
amendedbyRegulation(EEC)No2015/92(2),prohibits
tradebetweentheCommunityandtheRepublicsof
SerbiaandMontenegro ;whereasthisprohibitiondoes
notapplytocertainsituationsasgiveninthelimitative
enumerationlaiddowninArticles2and3;whereasthis
shouldbetakenintoaccountwhenrefundsarefixed;
WhereasthemeasuresprovidedforinthisRegulationare
inaccordancewiththeopinionoftheManagement
CommitteeforSugar,basicproductsusedinthemanufactureofthechemical
productstobeexportedhavenotbenefitedfromthe
productionrefundprovidedforinthatRegulation,and
thatsuchrefundwillnotbeappliedfor.
Theproofreferredtointhefirstsubparagraph isprovided
bythepresentationbytheexporterofadeclarationfrom
theprocessorofthebasicproductinquestionattesting
thatthelatterproducthasnotbenefitedfromaproduc­
tionrefundasprovidedforinRegulation(EEC)No
1010/86,andthatnoapplicationforsuchrefundwillbe
made.
3.Whentheproofreferredtoinparagraph2isnot
provided,theexportrefund:
(a)applicableonthedateofexportofthegoods,when
therateisnotfixedinadvance;or
(b)ofwhichtherateisfixedinadvance,
willbereducedbytheamountoftheproductionrefund
applicableunderRegulation(EEC)No1010/86tothe
basicproductinquestiononthedayofacceptanceofthe
exportdeclarationforthegoods,oronthedayspecified
inArticle3(2)ofCommissionRegulation(EEC)No
3665/87,ifthegoodshavebeenplacedundertheexport
refundadvancepaymentarrangements .
Article2
ThisRegulationshallenterintoforceon1September
1992.HASADOPTEDTHISREGULATION :
Article1
1.Withoutprejudicetoparagraphs2and3,theratesof
therefundsapplicabletothebasicproductsappearingin
AnnexAtoRegulation(EEC)No3035/80andlistedin
Article1(1)and(2)ofRegulation(EEC)No1785/81,
exportedintheformofgoodslistedinAnnexItoRegu­
lation(EEC)No1785/81,arefixedasshowninthe
Annexhereto.
2.ForthechemicalproductslistedintheAnnexto
Regulation(EEC)No1010/86,therefundsgiveninthe
AnnextothisRegulationshallbeappliedonpresenta­
tion,attheacceptanceoftheexportdeclarationandthe
requestforobtainingtheexportrefund,ofproofthatthe
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,31August1992.
FortheCommission
KarelVANMIERT
MemberoftheCommission
(')OJNoL151,3.6.1992,p.4.
(2)OJNoL205,22.7.1992,p.2.

1.9.92 OfficialJournaloftheEuropeanCommunities NoL254/61
ANNEX
totheCommission Regulationof31August1992fixingtheratesoftherefunds
applicabletocertainproductsinthesugarsectorexportedintheformofgoodsnot
coveredbyAnnexIItotheTreaty
41,79
38,44RateofrefundinECU/100kg(*):
Whitesugar:
Rawsugar:
Syrupsofbeetsugarorcanesugar,otherthanthe
syrupsobtainedbydissolvingwhiteorrawsugarin
thesolidstate,containing,inthedrystate,85%or
morebyweightofsucrose(includinginvertsugar
expressedassucrose): 41,79xS(')
or
100
theratefixedabovefor100kgof
whiteorrawsugarusedforthe
dissolutionForsyrupsobtainedbydissolvingwhiteorrawsugar
inthesolidstate,whetherornotthedissolvingis
followedbyinversion:
Molasses :
Isoglucose(2): 41,793)
(*)RefundsforexportstotheRepublicsofSerbiaandMontenegromayonlybegrantedforhumanitarian aid
suppliedbycharitableorganizationsfulfillingtheconditionslaiddowninArticle2(a)andArticle3ofCouncil
Regulation(EEC)No1432/92.
(')'S'representsin100kilogramsofsyrup
—thesucrosecontent(includinginvertsugarexpressedassucrose)ofthesyrupinquestion,wherethelatteris
notlessthan98%pure,
—theextractablesugarcontentofthesyrupinquestion,wherethelatterisnotlessthan85%,butlessthan
98%pure.
(2)Productsobtainedbyisomerizationofglucose,whichhaveacontentbyweightinthedrystateofatleast41%
fructoseandofwhichthetotalcontentbyweightinthedrystateofpolysaccharides andoligosaccharides ,inclu­
dingthedi-ortrisaccharidescontent,doesnotexceed8,5%.
(3)Amountofrefundper100kilogramsofdrymatter.