1.12.90 OfficialJournaloftheEuropeanCommunities NoL336/45
COMMISSION REGULATION (EEC)No3470/90
of30November 1990
fixingtheratesoftherefundsapplicabletocertainproductsfromthesugar
sectorexportedintheformofgoodsnotcoveredbyAnnexIItotheTreaty
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)
No1069/89(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
refundsoncertainproductsofthechemicalindustryQ,as
lastamendedbyRegulation(EEC)1771/90(®),provides
forthegrantingofproductionrefundsofwhitesugar,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)No1615/90(10),laydown
rulesontheadvancepaymentofexportrefundsthatmust
beadheredtowhentheseareadjusted;
(')OJNoL177,1.7.1981,p.4.
(2)OJNoL114,27.4.1989,p.1.0OJNoL94,9.4.1986,p.9.
(«)OJNoL163,29.6.1990,p.1.0OJNoL62,7.3.1980,p.5.0OJNoL199,22.7.1983,p.12.0OJNoL351,14.12.1987,p.1.HOJNoL152,16.6.1990,p.33.(3)OJNoL323,29.11.1980,p.27.0OJNoL327,27.11.1990,p.4.

NoL336/46 OfficialJournaloftheEuropeanCommunities 1.12.90
WhereasthemeasuresprovidedforinthisRegulationare
inaccordancewiththeopinionoftheManagement
CommitteeforSugar,
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
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
798/80('),ifthegoodshavebeenplacedundertheexport
refundadvancepaymentarrangements .
Article2
ThisRegulationshallenterintoforceon1December
1990.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,30November1990.
FortheCommission
MartinBANGEMANN
Vice-President
(>)OJNoL87,1.4.1980,p.42.

1.12.90 OfficialJournaloftheEuropeanCommunities NoL336/47
ANNEX
totheCommissionRegulationof30November1990fixingtheratesoftherefunds
applicabletocertainproductsinthesugarsectorexportedintheformofgoodsnot
coveredbyAnnexIItotheTreaty
37,80
34,46RateofrefundinECU/100kg:
Whitesugar:
Rawsugar:
Syrupsofbeetsugarorcanesugarcontaining,inthe
drystate,85%ormorebyweightofsucrose(inclu­
dinginvertsugarexpressedassucrose): 37,80xSO
or
100
Theratefixedabovefor100kgof
whiteorrawsugarusedforthe
dissolutionIfthosesyrupsareobtainedbydissolvingwhiteorraw
sugarinthesolidstate,whetherornotthedissolving
isfollowedbyinversion:
Molasses :
Isoglucose(2): 37,803
(')'Srepresentsin100kilogramsofsyrup
—thesucrosecontent(includinginvertsugarexpressedassucrose)ofthesyrupinquestion,wherethelatteris
notlessthan98%pure,
—theextractablesugarcontentofthesyrupinquestion,wherethelatterisnotlessthan85%,butlessthan
98%pure.
(2)Productsobtainedbyisomerizationofglucose,whichhaveacontentbyweightinthedrystateofatleast41%
fructoseandofwhichthetotalcontentbyweightinthedrystateofpolysaccharides andoligosaccharides ,inclu­
dingthedi-ortrisaccharidescontent,doesnotexceed8,5%.
(3)Amountofrefundper100kilogramsofdrymatter.