10.8.74 OfficialJournaloftheEuropeanCommunities NoL220/1
I
(Actswhosepublicationisobligatory)
REGULATION (EEC)No2110/74OFTHECOMMISSION
of26July1974
amendingRegulationNo1041/67/EECondetailedrulesfortheapplicationof
exportrefundsonproductssubjecttoasinglepricesystem
ableforthepurposeofsimplifyingadministrative
procedurestomakeprovisionforamoreflexible
procedurethanthatinvolvinguseofthecontrolcopy;
WhereasArticles4and8ofRegulation1041/67/EEC
containprovisionsdesignedtopreventabusesin
connectionwiththepaymentofexportrefundsand
providingforpaymentofacertainpartoftherefund
whichvariesaccordingtothedestinationofthe
product;whereasexperiencehasshownthatthose
provisionsshouldbespecifiedingreaterdetailand
mademorestringent;
Whereasitmayhappenthatbyreasonofcircum­
stancesbeyondthetrader'scontrolthecontrolcopyas
aforesaidcannotbeproducedalthoughtheproduct
hasleftthegeographicalterritoryoftheCommunity
or,inthecaseofoperationsasspecifiedinArticle2of
RegulationNo1041/67/EEC,hasreacheditsdestina­
tion;whereassuchasituationislikelytoprovean
obstacletotrade;whereasinsuchcircumstances other
documentsshouldberecognizedasequivalent ;
Whereasexperiencehasshownthatcertainprovisions
ofRegulationNo1041/67/EECshouldbespecifiedin
greaterdetailoramendedinthelightoftechnical
requirements ;
WhereasthemeasuresprovidedforinthisRegulation
areinaccordancewiththeOpinionsofalltherele­
vantManagementCommittees ,THECOMMISSION OFTHEEUROPEAN
COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ;
HavingregardtotheRegulationsmentionedinthe
citationstoCommission RegulationNo1041/
67/EEC('),aslastamendedbyRegulation (EEC)No
131/73(2);
WhereasArticle3ofRegulationNo1041/67/EEC
providesthattherefundistobepaidonlyuponproof
thattheproductinrespectofwhichcustomsexport
formalitieshavebeencompletedhasleftthegeogra­
phicalterritoryoftheCommunity ;whereasArticle5
ofthatRegulationprovidesthatifaproductcrosses
CommunityterritoryotherthanthatoftheMember
Stateinwhoseterritorycustomsexportformalities
tookplace,suchproofistobefurnishedbyproduc­
tionofthecontrolcopyprovidedforinArticle1of
CommissionRegulation (EEC)No2315/69(3)of19
November1969,aslastamendedbyRegulation (EEC)
No690/73(4);whereasCommissionRegulation(EEC)
No304/71(5)of11February1971onsimplification
oftheCommunitytransitprocedureforgoodscarried
byrail,aslastamendedbytheAct(6)annexedtothe
Treaty(7)concerningtheaccessionofnewMember
StatestotheEuropeanEconomicCommunityandthe
EuropeanAtomicEnergyCommunity ,signedatBrus­
selson22January1972,providesthatifacarriage
operationstartswithintheCommunityandistoend
outsidetheCommunitynoformalitiesneedbe
completedatthecustomsofficeofthefrontier
station;whereaswhererecourseishadtotheseprovi­
sionsofRegulation (EEC)No304/71itseemsdesir­HASADOPTED THISREGULATION :
(')OJNo314,23.12.1967,p.9.
(2)OJNoL17,20.1.1973,p.19.
(3)OJNoL295,24.11.1969,p.14.Article1
ThetextofArticle3(1)ofRegulationNo1041/
67/EECisreplacedbythefollowing :
'SaveasotherwiseprovidedinArticle4or8,orin
casesofforcemajeure,therefundshallbepaid(4)OJNoL66,13.3.1973,p.23.
(5)OJNoL35,12.2.1971,p.31.
(<>)OJNo.L73,27.3.1972,p.14.
7)OJNoL73,27.3.1972,p.5.

NoL220/2 OfficialJournaloftheEuropeanCommunities 10.8.74
2.Wheretheimportchargeisdetermined
whollyorpartlyonanadvalorembasis,the
Commission ,actinginaccordancewiththeproce­
durelaiddowninArticle38ofRegulationNo
136/66/EECandinthecorresponding Articlesof
theotherRegulationsestablishing acommon
organizationofthemarket,shalldeterminethe
casesinwhichtheprovisionsofparagraph 1(b)
areinpracticetoapply.
3.TheMemberStatesshallinformtheCommis­
sioneach1Marchand1Septemberofthekinds
ofcaseinwhichparagraph 1(b)hasbeenapplied.
Thisinformationshallbeexaminedbythe
managementcommittee.'onlyuponproofthattheproduct'inrespectof
whichcustomsexportformalitieshavebeen
completedhaswithin45daysfromthedateof
completionofthoseformalities :
—leftthegeographicalterritoryoftheCommu­
nityunalteredinthecasereferredtoinArticle
1,or
—reacheditsdestinationunalteredinthecases
referredtoinArticle2.
Whereaclaimantisunableforreasonsofforce
majeuretocomplywiththetimelimitspecified
intheprecedingsubparagraph ,suchtimelimit
mayathisrequestbeextendedforsuchperiodas
thecompetentagencyoftheMemberStatein
whichcustomsexportformalitieswerecompleted
considersnecessaryinviewofthereasonsgiven.'
Article2
AnArticle3aasfollowsisaddedtoRegulationNo
1041/67/EEC:
'Article3a
Theprovisions .relatingtotheadvancefixingof
refunds,totheadvancepayment,thereofinaccor­
dancewiththeruleslaiddownbyRegulation
(EEC)No441/69andtotheadjustmentstobe
madeshallapplyonlytoproductsinrespectof
whicharateofrefundequaltoorgreaterthan
zerohasbeenfixed.'Article4
Paragraph3asfollowsisaddedtoArticle5ofRegula­
tionNo1041/67/EEC:
'3.Where,oncompletionofcustomsexport
formalities ,aproductisplacedundertheproce­
dureprovidedforinRegulation(EEC)No304/71
forcarriagetoastationofdestinationoutsidethe
geographicalterritoryoftheCommunity ,payment
oftherefundshallnotbesubjecttotheproduc­
tionofproofasprovidedinparagraph 1.
Forthepurposesoftheprecedingsubparagraph ,
theofficeofdeparturewherethecustomsformalin
tiesarecompletedshallensurethatthefollowing
endorsement isenteredonthedocumentissued
forthepurposesofpaymentoftheexportrefund:
"Departurefromthegeographicalterritoryofthe
CommunityunderRegulation (EEC)No304/71
procedure".
Theofficeofdeparturemaypermitthecontractof
carriagebevariedsothatcarriageendswithinthe
Communityonlyifitisestablished :
—thatwheretheexportrefundhasalreadybeen
paid,suchrefundhasbeenrepaid;or
—thatthenecessarystepshavebeentakenbythe
authoritiesconcernedtoensurethattherefund
isnotpaid.
Howeveriftherefundhasbeenpaidunderthe
firstsubparagraphandtheproducthasnotleftthe
geographicalterritoryoftheCommunitywithin
theprescribedperiod,theofficeofdepartureshall
soinformtheagencyresponsibleforpaymentof
theexportrefundandshallprovideitassoonas
possiblewithallthenecessaryparticulars .Insuch
casestherefundshallberegardedashavingbeen
paidinerror.'Article3
ThetextofArticle4ofRegulationNo1041/67/EEC
isreplacedbythefollowing :
'1.Inthefollowingcircumstances paymentof
therefundshallbeconditionalnotonlyonthe
producthavingleftthegeographicalterritoryof
theCommunity ,butalso—savewhereithas
perishedintransitasaresultofforCemajeure—
onitshavingbeenimportedintoathirdcountry,
andwhereappropriateintoaspecificthird
country:
(a)wherethereisseriousdoubtastothetruedesti­
nationoftheproduct;or
(b)where,byreasonofthedifferencebetweenthe
rateoftherefundontheexportedproductand
theimportchargeapplicabletothelike
productonthedaywhencustomsexport
formalitiesarecompleteditispossiblethatthe
productmaybereintroducedintotheCommu­
nity.
Insuchcasestheprovisionsofthesecondand
thirdsubparagraph ofArticle8(1)shallapply.

10.8.74 OfficialJournaloftheEuropeanCommunities NoL220/3
concernedhavebeencompleted .Proofthat
customsformalitieshavebeencompletedshallbe
furnishedbyproductionoftherelevantcustoms
document,orofacopyorphotocopyofsuchdocu­
mentcertifiedbythecompetentauthorities .Article5
ThetextofArticle6(1)ofRegulationNo1041/
67/EECisreplacedbythefollowing:
'Arefundshallbegrantedonlyinrespectof
productswhichcomewithinthetermsofArticle9
(2)oftheTreaty,irrespectiveofthelegalsituation
withregardtotheirpackaging .
However,inthecaseofproductswhicharethe
subjectoftradebetweenthenewMemberStates­
themselvesorbetweenthenewMemberStatesand
theCommunity asoriginallyconstituted,the
refundshallnotbegrantedunlessanyaccession
compensatory amountapplicabletosuchproducts
intheMemberStateinwhichthecustomsexport
formalitiestookplacehasbeencollected.
Whencompositeproductsorgoodsqualifyingfor
arefundfixedonthebasisofoneormoreoftheir
components areexported,thatrefundshallbe
grantedonlytotheextentthatthecomponentor
componentsonthebasisofwhichtherefundwas
appliedforcomewithinArticle9(2)oftheTreaty.
Thisprovisionshallalsoapplywherethecompo­
nentorcomponentsonthebasisofwhichthe
refundisappliedforcamepreviouslywithin
Article9(2)oftheTreatyandnolongerdoesso
byreasonsolelyofitsincorporation inother
products.'However,ifowingtocircumstances beyondthe
controloftheimporterproofofcompletionof
customsformalitiescannotbefurnished,orifthe
prooffurnishedisconsideredinsufficientinview
oftheparticularcircumstances inthecountryof
destination,thecompetentauthoritiesofMember
Statesshallrequireproofthatthegoodshavebeen
unloaded.Suchproofshallbefurnishedbyproduc­
tionofoneormoreofthefollowingdocuments :a
copyoftheportdocumentmadeoutinthe
countryofdestination ;acertificateissuedbyan
officialagencyofaMemberStateinthatcountry;
acertificatefromaninternational controland
surveillancecompany.
Inaddition,thepartyconcernedshallinallcases
produceacopyofthetransportdocument .
Article6
ThetextofArticle6aofRegulationNo1041/67/EEC
shallbereplacedbythefollowing :
'Therefundmaybewithheldiftheamountin
respectofanyoneexportdeclaration,oroftwoor
moresuchdeclarationssubmittedtogether,is10
unitsofaccountorless.'2.However,withoutprejudicetotheoperation
ofArticle4,apartoftherefundasprovidedbelow
shallbepaidonproofbeinggiventhatthe
producthasleftthegeographicalterritoryofthe
Community :
(a)inthecaseofexportswheretherefundisnot
fixedinadvance,thatpartequaltotheamount
oftherefundascalculatedonthebasisofthe
lowestrateofrefundapplicableonthedateon
whichthecustomsexportformalitiesare
completed ;
(b)inthecaseofexportswheretherefundisfixed
inadvanceandinrespectofwhichnocompul­
sorydestinationisspecified,thatpartequalto
theamountoftherefundascalculatedonthe
basisofthelowestrateofrefundapplicableon
thedateonwhichadvancefixingtookplace,
adjustedwherenecessarytothedateonwhich
customsexportformalitiesarecompleted ;
(c)inthecaseofexportswheretherefundisfixed
inadvanceandinrespectofwhichacompul­
sorydestinationisspecified,thatpartequalto
theamountoftherefundascalculated :
—inaccordancewith(b),ifthatamountis
lowerthanthatascalculatedinaccordance
with(a);
—inaccordancewith(a),ifthatamountis
lowerthanthatascalculatedinaccordance
with(b).Article7
ThetextofArticle8ofRegulationNo1041/67/EEC
isreplacedbythefollowing :
'1.Wheretherateofrefundvariesaccordingto
destination ,paymentoftherefundshall,subjectto
theprovisionsofparagraph2,bemadeonlyifthe
producthasbeenimportedintothethirdcountry
orcountriesinrespectofwhichtherefundispre­
scribed.
Aproductshallbeconsideredtohavebeen
importedwhenthecustomsformalitiesforentry
intofreecirculationinthethirdcountry

NoL220/4 OfficialJournaloftheEuropeanCommunities 10.8.74
Theprovisionsoftheforegoingsubparagraph
shallapplyonlywhere,foragivenproduct,the
refundhasbeenfixedforalldestinations :
—onthedateonwhichcustomsformalities
werecompleted,inrespectofcasescoming
within(a)or(c);
—onthedateonwhichapplicationforan
exportlicenceoradvancefixingcertificate
waslodged,inrespectofcasescoming
within(b).
3.Whereasaresultofforcemajeureaproduct
exportedunderanexportlicenceoradvancefixing
certificatespecifyingacompulsorydestinationis
deliveredtoadestinationotherthanthatin
respectofwhichsuchlicenceorcertificatewas
issued,thenwherethepersonconcernedso
requestsandfurnishesproofofforcemajeureand
proof,satisfyingtherequirements ofparagraph 1
ofdeliverytosuchotherdestination,therefund
applicableinrespectofthesaidotherdestination
shallbepaid.
4.Whereatransactionisthesubjectofan
exportdeclarationgivingentitlementtoarefund
notexceeding300unitsofaccountandoffers
adequateassurancesthattheproductsinquestion
willreachtheirdestination ,thecompetentauthori­
tiesofMemberStatesmayexempttheparty
concernedfromfurnishingtheproofrequired
underparagraph 1otherthanthetransportdocu­
ment.'
Article8
ThetextofArticle10ofRegulationNo1041/67/EEC
isreplacedbythefollowing :
'1.Therefundshallbepaidonlyonwritten
applicationbythepartyconcernedandshallbe
paidbytheMemberStateinwhoseterritorythe
customsexportformalitieswerecompleted .
MemberStatesmayprescribeaspecialformtobe
usedforthispurpose.2.Where,owingtocircumstances beyondthe
controlofthepartyconcerned,thecontrolcopy
requiredunderArticle5(1)isnotreturnedtothe
customsofficeofdepartureorrelevantcentral
bodywithinthreemonthsofitsdateofissue,such
partymaymakeapplicationtothecompetent
agencyforotherdocumentstobeacceptedas
equivalent,statingthegroundsforsuchapplica­
tionandfurnishingsupportingdocuments .The
supportingdocumentsmustincludethetransport
documentandoneormoreofthedocuments
specifiedinthesecondandthirdsubparagraphs of
Article8(1).
MemberStatesshalleach1Marchand1
SeptembersendreturnstotheCommission
showingforeachmarketsubjecttocommonorgan­
izationthenumberofapplicationsmadeunder
theprecedingsubparagraph ,thereasons,where#
known,forthefailuretoreturnthecontrolcopy,
thequantitiesconcerned,theamountofthe
refundsinvolvedandthenatureofthedocuments
acceptedasequivalent.
3.Exceptincasesofforcemajeure,noclaim
forpaymentoftherefundshallbeentertained
unlesstherelevantdocuments aresubmitted
withinthesixmonthsfollowingthedateonwhich
thecustomsexportformalitieswerecompleted.'
Article9
ThisRegulationshallenterintoforceonthethirdday
followingitspublicationintheOfficialJournalof
theEuropeanCommunities .
Itshallapplyinrespectoftransactionsforwhichthe
customsexportformalitiesarecompletedonorafter1
October1974.
TheprovisionsofArticle10(2)ofRegulationNo
1041/67/EECmay,ifthoseconcernedsorequest,be
appliedinrespectoftransactionsforwhichthe
customsexportformalitieswerecompletedbeforethe
entryintoforceofthisRegulation .
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,26July1974.
FortheCommission
ThePresident
Francois-Xavier ORTOLI