29,12,93 OfficialJournaloftheEuropeanCommunities NoL328/39
COMMISSION REGULATION (EC)No3623/93
of28December 1993
fixingtheratesoftherefundsapplicabletocertainproductsfromthesugar
sectorexportedintheformofgoodsnotcoveredbyAnnexIItotheTreaty
THECOMMISSION OFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
Community,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)
No1548/93(2),andinparticularArticle19(4)(a)and(7)
thereof,
WhereasCouncilRegulation(EEC)No1010/86of26
March1986layingdowngeneralrulesforproduction
refundsoncertainproductsofthechemicalindustryas
lastamendedbyRegulation(EEC)464/91(6),providesfor
thegrantingofproductionrefundsofwhitesugar,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;WhereasArticle19(1)and(2)ofRegulation(EEC)No
1785/81providesthat,fortheproductslistedinArticle1
(l)(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;
Whereas,inaccordancewiththefirstsubparagraphof
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)No2805/93(i0),laydown
rulesontheadvancepaymentofexportrefundsthatmust
beadheredtowhentheseareadjusted;
0OJNoL94,9.4.1986,p.9.
(6)OJNoL54,28.2.1991,p.22.0OJNoL62,7.3.1980,p.5.
(8)OJNoL199,22.7.1983,p.12.0OJNoL351,14.12.1987,p.1.HOJNoL256,14.10.1993,p.7.(')OJNoL177,1.7.1981,p.4.
(2)OJNoL154,25.6.1993,p.10.
(3)OJNoL323,29.11.1980,p.27.
(4)OJNoL327,27.11.1990,p.4.

NoL328/40 OfficialJournaloftheEuropeanCommunities 29.12.93
WhereasCouncilRegulation(EEC)No990/93(')prohi­
bitstradebetweentheEuropeanCommunityandthe
FederalRepublicofYugoslavia(SerbiaandMontenegro);
whereasthisprohibitiondoesnotapplyincertainsitua­
tionsascomprehensively listedinArticles2,4,5and7
thereof;whereasaccountshouldbetakenofthisfact
whenfixingtherefunds;
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,ofproofthatthebasicproductsusedinthemanufactureofthechemical
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)ofRegulation(EEC)No3665/87,ifthe
goodshavebeenplacedundertheexportrefundadvance
paymentarrangements .
Article2
ThisRegulationshallenterintoforceon1January1994.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,28December1993.
FortheCommission
MartinBANGEMANN
Vice-President
(')OJNoL102,28.4.1993,p.14.

29.12.93 OfficialJournaloftheEuropeanCommunities NoL328/41
ANNEX
totheCommissionRegulationof28December1993fixingtheratesoftherefunds
applicabletocertainproductsinthesugarsectorexportedintheformofgoodsnot
coveredbyAnnexIItotheTreaty
—Rateofrefund
inECU/100kg0—
36,98
34,02Whitesugar:
Rawsugar:
Syrupsofbeetsugarorcanesugar,otherthanthesyrups
obtainedbydissolvingwhiteorrawsugarinthesolid
state,containing,inthedrystate,85%ormorebyweight
ofsucrose(includinginvertsugarexpressedassucrose): so36,98(<)x100or
theratefixedabovefor100kgof
whiteorrawsugarusedforthe
dissolution
Forsyrupsobtainedbydissolvingwhiteorrawsugarin
thesolidstate,whetherornotthedissolvingisfollowed
byinversion:
Molasses :
Isoglucose(2): 36,98(3)
(*)RefundsonexportstotheFederalRepublicofYugoslavia(SerbiaandMontenegro)maybegrantedonlywhere
theconditionslaiddowninRegulation(EEC)No990/93areobserved.
(')'S'representsin100kilogramsofsyrup
—thesucrosecontent(includinginvertsugarexpressedassucrose)ofthesyrupinquestion,wherethelatteris
notlessthan98%pure,
—theextractablesugarcontentofthesyrupinquestion,wherethelatterisnotlessthan85%,butlessthan
98%pure.
(2)Productsobtainedbyisomerizationofglucose,whichhaveacontentbyweightinthedrystateofatleast41%
fructoseandofwhichthetotalcontentbyweightinthedrystateofpolysaccharides andoligosaccharides ,
includingthedi-ortrisaccharidescontent,doesnotexceed8,5%.
(3)Amountofrefundper100kilogramsofdrymatter.
(4)Thebasicamountisnotapplicabletotheproductdefinedunderpoint2oftheAnnextoCommissionRegula­
tion(EEC)No3513/92(OJNoL355,5.12.1992,p.12).