NoL342/16 OfficialJournaloftheEuropeanCommunities 13.12.73
REGULATION (EEC)No3348/73OFTHECOMMISSION
of12December 1973
concerningthelevyingofataxontheexportationofcertaingoodscoveredby
Regulation (EEC)No1059/69
Whereas,asfarastheclausesofimplementation of
theexporttaxareconcerned ,itisadvisabletohave
recoursetotheCommissionRegulation (EEC)No
1279/71(5)of17June1971ontheuseofCommunity
transitdocumentsforthepurposeofapplyingcertain
measuresontheexportationofcertaingoods,aslast
amendedbytheAct(6)annexedtotheTreaty(7)
concerningtheAccessionofnewMemberStatesto
theEuropeanEconomicCommunityandtotheEuro­
peanAtomicEnergyCommunity ;
Whereasitisnecessary,shouldthegoodsconcerned
definitivelyleavetheCommunityterritoryduring
transitfromonepointwithinittoanother,toprovide
forappropriatemeasurestocollectthetaxinques­
tion;
Whereas,inaccordancewithArticle9(a)(2)ofRegula­
tion(EEC)No1059/69,theMemberStateshavebeen
consultedaboutthismeasure,THECOMMISSION OFTHEEUROPEAN
COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ;
HavingregardtoCouncilRegulation (EEC)No
1059/69(')of28May1969,layingdownthetrade
arrangements applicabletocertaingoodsresulting
fromtheprocessingofagriculturalproducts,aslast
amendedbyCouncilRegulation (EEC)No
1491/73(2),andinparticularArticle9(a)thereof,
WhereastheCommission ,invirtueofArticle16of
CouncilRegulationNo1009/67/EEC(3)of18
December1967onthecommonorganizationofthe
marketinsugaraslastamendedbyRegulation (EEC)
No1928/73(4)hasfixedaspeciallevyontheexport
ofwhitesugar,tobeappliedfrom22November
1973;
Whereastheaimofthistaxistopreventmassive
exportationofsugaroutsidetheCommunityfrom
creatingashortagewithintheCommunity ;
Whereasthismeasurecoversonlybasicproducts;
Whereastheaimspursuedmightnotbereached
unlessthismeasureisextendedtocertaingoods
coveredbysubheadingNos18.06Dand21.07Fof
theCommonCustomsTariff,consistingoffoodprepa­
rationsforthemanufactureofwhichalargequantity
ofsugarcanbeused;
Whereasitappearsadequatetolimitanexportto
simplemixtureofproductscoveredbysubheading
Nos18.06Dand21.07FoftheCommonCustoms
Tariff,containing50%or60%ormorebyweightof
sucrose(includinginvertsugarexpressedassucrose)
excluding,however,preparationsforthemanufacture
ofice-creamandchocolatemilkcrumbs;
Whereasthisexporttaxisnotprejudicialtothe
specificinterestsofthesugarprocessingindustry,
sincethismeasureonlycoversunelaboratedproducts
consistingofsimplemixtures;HASADOPTEDTHISREGULATION :
Article1
1.AllexportsfromtheCommunitytothirdcoun­
triesofgoodsfallingintooneofthecategories
mentionedinArticle9(2)oftheTreaty,andlistedin
theAnnextothisRegulation,shallbeliabletoan
exporttax.Theamountofthistaxper100kgofthe
goodsshallbeequaltotheamountapplicableper100
kgofwhitesugarofheadingNo17.01ofthe
CommonCustomsTariff,ofthespeciallevy,fixedin
virtueofArticle16ofRegulationNo1009/67/EEC
andtheprovisionsmadeinaccordancetothatprovi­
sion.
2.Shallalsobeliabletothistaxgoods,mentioned
intheAnnex,whichdonotfallintooneofthecatego­
riesmentionedinArticle9(2)oftheTreaty,because
ofthecustomsstatusoftheirpackagingorthefact
thattheyresultfromtheincorporation oradditionof
sugartootherproducts.
(')OJNoL141,12.6.1969,p.1.
I2)OJNoL151,7.6.1973,p.1.
(3)OJNo308,18.12.1967,p.1.(5)OJNoL133,19.6.1971,p.32.
(6)OJNoL73,27.3.1972,p.14.
(7)OJNoL73,27.3.1972,p.5. (4)OJNoL199,19.7.1973,p.7.

13.12.73 OfficialJournaloftheEuropeanCommunities NoL342/17
Article2
1.Therateoftheexporttaxshallbethatwhichis
applicableonthedayofcompletionofthecustoms
formalitiesmentionedinArticle8(2)(b)ofCommis­
sionRegulation (EEC)No1373/70(J)of10July1970,
onthecommondetailedrulesfortheapplicationof
thesystemofimportandexportlicencesandadvance
fixingcertificatesforagriculturalproductssubjecttoa
singlepricesystemaslastamendedbyRegulation
(EEC)No1796/73(2).
2.TheexporttaxshallbechargedbytheMember
Stateonwhoseterritorytheformalitiesreferredtoin
paragraph 1arecompleted .Itshallbeduenotlater
thanthedayonwhichtheseformalitiesare
completed .chargeableintheeventofexportationoutsidethe
Community .
3.Thisguaranteeshallbereleasedinproportionto
thequantityinrespectofwhichproofisproduced
thatithasreacheditsdestination .Thisproofshallbe
furnishedbythereturntotheofficeofdepartureof
oneofthedocumentsreferredtoinArticle2and3of
Regulation (EEC)No1279/71orofanationaldocu­
ment.
4.InthecasesreferredtoinArticle5bofRegula­
tion(EEC)No1279/71,thedayduringwhichthe
requiredformalitiesarecompletedconcerningthe
dispatchofthegoodsisconsideredasthedayon
whichthecustomsformalitiesreferredtoinArticle
2(1)ofthisRegulationarecompleted .
5.Theprovisionsofparagraph2shallnotbeappli­
cableifthegoodsconcernedcomeundertheCommu­
nitytransitsystem,andif,withintheframeworkof
thissystemaguaranteeinaformotherthancashhas
beenprovided,orifanexonerationfromtheobliga­
tiontoprovidesuchaguaranteehasbeengivenwith
regardtothestatusoftheprincipalconcerned .Article3
1.Fortheapplicationoftheexporttax,movement
ofthegoodsmentionedintheAnnexwithinthe
Communityshallbesubjecttotheconditionslaid
downbyRegulation (EEC)No1279/71.
2.Whereitisclearfromtheinformationappearing
onthedocumentthatthegoodsmentionedinthe
Annexmovingbetweentwopointssituatedwithinthe
CommunitywillleavetheterritoryoftheCommunity
otherwisethanbyairinthecourseoftransportation ,
thedispatchershallprovideasecurityequaltothetaxArticle4
ThisRegulationshallenterintoforceontheday
followingitspublicationintheOfficialJournalof
theEuropeanCommunities .
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,12December1973.
FortheCommission
ThePresident
Francois-Xavier ORTOLI
(')OJNoL158,20.7.1970,p.1.
(2)OJNoL183,5.7.1973,p.1.

NoL342/1* OfficialJournaloftheEuropeanCommunities 13.12.73
ANNEX
CCT
heading
NoDescription
18.06 Chocolateandotherfoodpreparationscontainingcocoa:
exD.Other(withtheexceptionofpreparationsforthemanu­
factureoficecream,flavouredand/orcoloured,andchocolate
milkcrumbs)withasucrosecontentbyweight(including
invertsugarexpressedassucrose)equaltoorexceeding
50%>,excludingthosepreparationswhichareclosewrapped
inimmediatepackingsofanetcapacityof2.5kgorless
21.07 Foodpreparationsnotelsewherespecifiedorincluded:
exF.Other,(withtheexceptionofpreparationsforthemanu­
factureoficecream,flavouredand/orcolouredand
improversforbaking)havingasucrosecontentbyweight
(includinginvertsugarexpressedassucrose)equaltoor
exceeding60°/o,excludingthosewhichareclosewrapped
inimmediatepackingsofanetcapacityof2.5kgorless