1.5.86 OfficialJournaloftheEuropeanCommunities NoL114/23
COMMISSION REGULATION (EEC)No1276/86
of30April1986
fixingtheexportrefundsonsyrupsandcertainothersugarproductsexportedin
thenaturalstate
chemicalindustryQ,totheproductslistedintheAnnex
tothelastmentionedRegulation ;
Whereasthebasicamountoftherefundontheother
productslistedinArticle1(1)(d)ofRegulation(EEC)No
1785/81exportedinthenaturalstatemustbeequalto
one-hundredth ofanamountwhichtakesaccount,onthe
onehand,ofthedifferencebetweentheintervention
priceforwhitesugarfortheCommunityareaswithout
deficitforthemonthforwhichthebasicamountisfixed
andquotationsorpricesforwhitesugarontheworld
marketand,ontheother,oftheneedtoestablisha
balancebetweentheuseofCommunitybasicproductsin
themanufactureofprocessedgoodsforexporttothird
countriesandtheuseofthirdcountryproductsbrought
inunderinwardprocessingarrangements ;
Whereastheapplicationofthebasicamountmaybe
limitedtosomeoftheproductslistedinArticle1(1)(d)
ofRegulation(EEC)No1785/81;THECOMMISSION OFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
^EconomicCommunity ,
HavingregardtotheActofAccessionofSpainand
Portugal,
HavingregardtoCouncilRegulation(EEC)No1785/81
of30June1981onthecommonorganizationofthe
marketsinthesugarsector('),aslastamendedbyRegula­
tion(EEC)No3768/85(2),andinparticularArticle19(4)
thereof,
HavingregardtotheopinionoftheMonetaryCommittee,
WhereasArticle19ofRegulation(EEC)No1785/81
providesthatthedifferencebetweenquotationsorprices
ontheworldmarketfortheproductslistedinArticle1
(1)(d)ofthatRegulationandpricesforthoseproducts
withintheCommunitymaybecoveredbyanexport
refund;
WhereasArticle8ofCouncilRegulation (EEC)No
766/68of18June1968layingdowngeneralrulesfor
grantingexportrefundsonsugar(3),aslastamendedby
Regulation(EEC)No1489/76(4),providesthattheexport
refundon100kilogramsoftheproductslistedinArticle
1(1)(d)ofRegulation(EEC)No1785/81isequaltothe
basicamountmultipliedbythesucrosecontent,inclu­
ding,whereappropriate,othersugarsexpressedas
sucrose;whereasthesucrosecontentoftheproductin
questionisdeterminedinaccordancewithArticle13of
CommissionRegulation(EEC)No394/70of2March
1970ondetailedrulesforgrantingexportrefundson
sugar(*),aslastamendedbyRegulation (EEC)No
1467/770;
WhereasArticle7ofRegulation (EEC)No766/68
providesthatthebasicamountoftherefundonsorbose
exportedinthenaturalstatemustbeequaltothebasic
amountoftherefundlessone-hundredth oftheproduc­
tionrefundapplicable,pursuanttoCouncilRegulation
(EEC)No1400/78of20June1978layingdowngeneral
rulesfortheproductionrefundonsugarusedintheWhereasArticle19ofRegulation (EEC)No1785/81
makesprovisionforsettingrefundsforexportinthe
naturalstateofproductsreferredtoinArticle1(1)(f)and
(g)ofthatRegulation;whereastherefundmustbefixed
per100kilogramsofdrymatter,takingaccountofthe
exportrefundforproductswithinsubheading17.02BII
a)oftheCommonCustomsTariffandforproducts
referredtoinArticle1(1)(d)ofRegulation(EEC)No
1785/81andoftheeconomicaspectsoftheintended
exports;whereastherefundistobegrantedonlyfor
productscomplyingwiththeconditionsinArticle3of
CommissionRegulation(EEC)No1469/77of30June
1977layingdownrulesforapplyingthelevyandthe
refundinrespectofisoglucoseandamendingRegulation
(EEC)No192/75(8);
Whereas,iftherefundsystemistooperatenormally,
refundsshouldbecalculatedonthefollowingbasis:
—inthecaseofcurrencieswhicharemaintainedinrela­
tiontoeachotheratanygivenmomentwithinaband
of2,25%,arateofexchangebasedontheircentral
rate,multipliedbythecorrectivefactorprovidedforin
thelastparagraphofArticle3(1)ofCouncilRegula­
tion(EEC)No1676/85(9), (■)OJNoL177,1.7.1981,p.4.0OJNoL362,31.12.1985,p.8,0OJNoL143,25.6.1968,p.6.
(4)OJNoL167,26.6.1976,p.13.0OJNoL50,4.3.1970,p.1.
MOJNoL162,1.7.1977,p.6.0OJNoL170,27.6.1978,p.9.
(8)OJNoL162,1.7.1977,p.9.
9)OJNoL164,24.6.1985,p.1.

NoL114/24 OfficialJournaloftheEuropeanCommunities 1.5.86
—forothercurrencies,anexchangeratebasedonthe
arithmeticmeanofthespotmarketratesofeachof
thesecurrenciesrecordedoveragivenperiodinrela­
tiontotheCommunitycurrenciesreferredtointhe
previousindent,andtheaforesaidcoefficient ;
Whereastherefundsreferredtoabovemustbefixedevery
month;whereastheymaybealteredintheintervening
period;
Whereasapplicationofthesequotasresultsinfixing
refundsfortheproductsinquestionatthelevelsgivenin
theAnnextothisRegulation ;
Whereas,pursuanttoArticle275oftheActofAccession
ofSpainandPortugal,refundsmaybegrantedinthecase
ofexportestoPortugal;whereas,inthelightofthesitua­tionandthelevelofpricesnorefundshouldbefixedin
thecaseofexportstoPortugal;
WhereasthemeasuresprovidedforinthisRegulationare
inaccordancewiththeopinionoftheManagement
CommitteeforSugar,
HASADOPTEDTHISREGULATION :
Article1
TheexportrefundsontheproductslistedinArticle1(1)
(d),(f)and(g)ofRegulation(EEC)No1785/81,exported
inthenaturalstate,shallbeassetoutintheAnnex
hereto.
Article2
ThisRegulationshallenterintoforceon1May1986.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,30April1986.
FortheCommission
FransANDRIESSEN
Vice-President

1.5.86 OfficialJournaloftheEuropeanCommunities NoL114/25
ANNEX
totheCommissionRegulationof30April1986fixingtheexportrefundsonsyrupsand
certainothersugarproductsexportedinthenaturalstate
(ECU)
CCT
heading
NoDescriptionBasicamount
perpercentagepoint
ofsucrosecontent
andper100kgnet
oftheproduct
inquestion(')Amountofrefund
per100kg
ofdrymatter(2)
17.02 Othersugarsinsolidform;sugarsyrups,notcontainingaddedflavou­
ringorcolouringmatter;artificialhoney,whetherornotmixedwith
naturalhoney;caramel:
D.Othersugarsandsyrups(otherthanlactose,glucoseandmalto­
dextrine):
I.Isoglucose
exII.Other,excludingsorbose 0,397039,70
E.Artificialhoney,whetherornotmixedwithnaturalhoney 0,3970—
F.I.Caramelizedsugarandmolassescontaining,inthedrystate,50%
ormorebyweightofsucrose 0,3970—
21.07 Foodpreparationsnotelsewherespecifiedorincluded:
F.Flavouredorcolouredsugarsyrups:
III.Isoglucose
IV.Other(otherthanlactose,glucoseandmalto-dextrine syrups)0,397039,70
(')Thebasicamountisnotapplicabletosyrupswhicharelessthan85%pure(Regulation(EEC)No394/70).Sucrosecontentisdeter­
minedinaccordancewithArticle13ofRegulation (EEC)No394/70.
(2)ApplicableonlytoproductsreferredtoinArticle3ofRegulation(EEC)No1469/77.