NóL.271/96 OfficialJournaloftheEuropeanCommunities1.10.88
COMMISSION REGULATION (EEC)No3038/88
of30September1988
fixingtheratesoftherefundsapplicabletocertainproductsfromthesugar
sectorexportedintheformofgoodsnotcoveredbyAnnexIItotheTreaty
THECOMMISSION OFTHEEUROPEAN COMMUNITIES ,WhereasArticle4(3)ofRegulation(EEC)No3035/80
providesthat,whentherateoftherefundisbeingfixed,
accountshouldbetaken,whereappropriate,ofrefunds,
aidsorothermeasureshavingequivalenteffect,applicable
inallMemberStatesinaccordancewiththeRegulation
onthecommonorganizationofthemarketinthe
productinquestion,tothebasicproductslistedinAnnex
AtothatRegulationortoassimilatedproducts;HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity,
HavingregardtoCouncilRegulation(EEC)No1785/
81of30June1981onthecommonorganizationofthe
marketinsugar('),aslastamendedbyRegulation(EEC)
No2306/88(2)andinparticularArticle19(4)(a)and(7)
thereof;
WhereasArticle19(1)and(1)ofRegulation(EEC)No
1785/81providethatfortheproductslistedinArticle1
(l)(a),(c),(d),(f)and(g)ofthatRegulationanexport
refundmaybegrantedwhenthesegoodsareexportedin
theformofgoodslistedinAnnexItothatsameRegula­
tion;whereasCouncilRegulation(EEC)No3035/80of
11November1980layingdowngeneralrulesforgranting
exportrefundsforcertainagriculturalproductsexported
intheformofgoodsnotcoveredbyAnnexIItothe
Treaty,andthecriteriaforfixingtheamountofsuch
refunds(3),aslastamendedbyRegulation (EEC)No
4055/87(4),specifiestheproductsforwhicharateof
refundshouldbefixed,tobeappliedwherethese
productsareexportedintheformofgoodslistedin
AnnexIofRegulation(EEC)No1785/81;WhereasCouncilRegulation(EEC)No1010/86of26
March1986layingdowngeneralrulesforproduction
refundsoncertainproductsofthechemicalindustry0
providesforthegrantingofproductionrefundsofwhite
sugar,rawsugar,certainsucrosesyrupsfallingwithin
subheadingsex17026090andex17029090ofthe
combinednomenclature havingacertainpurity,and
unprocessed isoglucosefallingwithinsubheadings
17023010,17024010,17026010and17029030,
whichareusedinthemanufacture ofthechemical
productslistedintheAnnexthereto;whereasthis
productionrefunds'schemehasbeenestablishedinparti­
culartobringtheconditionsunderwhichCommunity
processorsoperateprogressivelyintolinewiththoseof
processorsemployingsugaratworldmarketprices;
whereastherefore,intheabsenceofproofthatthebasic
producthasnotbenefitedfromtheproductionrefund,
theamountoftheexportrefund>mustbereducedbythe
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
respectofagriculturalproducts(6),aslastamendedby
Regulation(EEC)No2026/83f),andCommissionRegu­
lation(EEC)No798/80of31March1980layingdown
generalrulesontheadvancepaymentofexportrefunds
andpositivemonetarycompensatory amountsinrespect
ofagriculturalproducts(8),aslastamendedbyRegulation
(EEC)No471/87(9),laydownrulesontheadvance
paymentofexportrefundsthatmustbeadheredtowhen
theseareadjusted;
(')OJNoL177,1.7.1981,p.4.
(2)OJNoL201,27.7.1988,p.65.0OJNoL323,29.11.1980,p.27.
(+)OJNoL379,31J12.1987,p.1.(0OJNoL94,9.4.1986,p.9.$OJNoL62,7.3.1980,p.5.
0OJNoL199,22.7.1983,p.12.
(«)OJNoL87,1.4.1980,p.42.
(»)OJNoL48,17.2.1987,p.10.

1.10.88OfficialJournaloftheEuropeanCommunitiesNo)
L271/97
WhereasthemeasuresprovidedforinthisRégulationare
maccordancewiththeopinionoftheManagementCommitteeforSugar,Theproofreferredtointhefirstsubparagraphisprovided
ytheprésentationbytheexporterofadéclarationfrom
theprocessorbfCProductinquestion«testingthatthelatterproducthasnotbenefitedfromaproduc
tion/«eiUnasprovidedf°rinRegulation'(EEC)No1010/86,andthatnoapplicationforsuchrefundwillbemade.HASADOPTEDTHISREGULATION :
Article1
3"theproofreferredtoinparagraph2isnotprovided,theexportrefund:1.Withoutprejudicetoparagraphs2and3,theratesof
therefundsapplicabletothebasicproductsappearingin
AnnexAtoRégulation(EEC)No3035/80andlistedin
Article1(1)and(2)ofRégulation(EEC)No1785/81
exportedintheformofgoodslistedinAnnexItoRégu­lation(EEC)No1785/81,arefixedasshownintheAnnexhereto.(a)applicableonthedateofexportofthegoods,whentherateisnotfixedinadvance;or
(b)ofwhichtherateisfixedinadvance,
Trreducedy„amountoftheproductionrefundapplicableunderRégulation(EEC)No1010/86tothe
p"d"ctmlotiononthedayofacceptanceofthe
exportdéclarationforthegoods,oronthedayspecified
mArticle3(2)ofRégulation(EEC)No798/80,ifthe
goodshaveplacedU"dertheexPortrefundadvancepaymentarrangements .(2)ForthechemicalproductslistedintheAnnexto
Régulation(EEC)No1010/86,therefundsgiveninthe
AnnextothisRégulationshallbeappliedonpresenta­
tion,attheacceptanceoftheexportdéclarationandthe
requestforobtainingtheexportrefund,ofproofthatthe
basicproductsusedinthemanufactureofthechemical
productstobeexportedhavenotbenefitedfromthe
productionrefundprovidedforinthatRégulation,and
thatsuchrefundwillnotbeappliedfor.Article2
/
ThisRégulationshallenterintoforceon1October1988.
ThisRégulationshallbebindinginitsentiretyanddirectlyapplicablem Mates. allMember
DoneatBrussels,30September1988.
FortheCommission
COCKFIELD
Vice-President

NoL271/98 OfficialJournaloftheEuropeanCommunities1.10.88
ANNEX
totheCommissionRegulationof30September1988fixingtheratesoftherefunds
applicabletocertainproductsinthesugarsectorexportedintheformofgoodsnot
coveredbyAnnexIItotheTreaty
RateofrefundinECU/100kg:Whitesugar:
Rawsugar:39,21
32,87
Syrupsofbeetsugarorcanesugar
containing,inthedrystate,85%or
morebyweightofsucrose(including
invertsugarexpressedassucrose):SO)39,21X—^
100
Molasses:
Isoglucose(2): 39,210
(')'Srepresentsin100kilogramsofsyrup
—thesucrosecontent(includinginvertsugarexpressedassucrose)ofthesyrupinquestion,wherethelatteris
notlessthan98%pure,
—theextractablesugarcontentofthesyrupinquestion,wherethelatterisnotlessthan85%,butlessthan
98%pure.
(2)Productsobtainedbyisomerizationofglucose,whichhaveacontentbyweightinthedrystateofatleast41%
fructoseandofwhichthetotalcontentbyweightinthedrystateofpolysaccharides andoligosaccharides ,inclu­
dingthedi-ortrisaccharidescontent,doesnotexceed8,5%.
(})Amountofrefundper100kilogramsofdrymatter.