NoL275/8 OfficialJournaloftheEuropeanCommunities 2.10.73
REGULATION (EEC)No2676/73OFTHECOMMISSION
of27September1973
fixingtheratesoftherefundsapplicablefrom1October1973tosugarandmolasses
exportedintheformofgoodsnotcoveredbyAnnexIItotheTreaty
(c)theneedtoensureequalityofcompetitionforthe
industrieswhichuseCommunityproductsand
thosewhichusethird-country productsunder
inwardprocessingarrangements ;THECOMMISSION OFTHEEUROPEAN
COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuro­
peanEconomicCommunity ;
HavingregardtoCouncilRegulationNo1009/67/
EEC(*)of18December1967onthecommonorgan­
izationofthemarketinsugar,aslastamendedby
Regulation (EEC)No1928/73(2),andinparticular
thefirstsentenceofthesixthsubparagraph of
Article17(2)thereof;
WhereasArticle17(1)ofRegulationNo1009/67/
EECprovidesthatthedifferencebetweenquotations
orpricesontheworldmarketfortheproductslisted
inArticle1(1)(a),(c)and(d)ofthatRegulation
andpriceswithintheCommunitymaybecovered
byanexportrefund;whereasCouncilRegulation
(EEC)No2682/72(3)of12December1972laying
downgeneralrulesforgrantingexportrefundson
certainagriculturalproductsexportedintheformof
goodsnotcoveredbyAnnexIItotheTreaty,and
thecriteriaforfixingtheamountofsuchrefunds,
specifiestheproductsforwhicharateofrefund
shouldbefixed,tobeappliedwheretheseproducts
areexportedintheformofgoodslistedintheAn­
nextoRegulationNo1009/67/EEC;WhereasArticle4(3)ofRegulation (EEC)No
2682/72providesthat,whentherateoftherefundis
beingfixed,accountshouldbetaken,whereappro­
priate,ofrefunds,aidsorothermeasureshaving
equivalenteffectapplicableinallMemberStatesin
accordancewiththeRegulationonthecommonor­
ganizationofthemarketintheproductinquestion
tothebasicproductslistedinAnnexAtothatRegu­
lationortoassimilatedproducts;whereasaproduc­
tionrefundisgrantedinrespectofwhitesugaror
rawsugarundertheconditionslaiddowninCoun­
cilRegulation (EEC)No765/68(4)of18June1968
layingdowngeneralrulesfortheproductionrefund
onsugarusedinthechemicailindustry,aslast
amendedbyRegulation (EEC)No2723/71(5);
WhereasthemeasuresprovidedforinthisRegula­
tionareinaccordancewiththeOpinionoftheMan­
agementCommitteeforSugar;
HASADOPTED THISREGULATION :Whereas,inaccordancewiththefirstsubparagraph
ofArticle4(1)ofRegulation (EEC)No2682/72,the
rateoftherefundper100kilogrammesforeachof
thebasicproductsinquestionmustbefixedfor
eachmonth;
Whereas,inaccordancewithparagraph2ofthat
Article,thatratemustbedeterminedwithparticular
referenceto:
(a)theaveragecostsincurredbyprocessingindus­
triesinobtainingsuppliesofthebasicproducts
inquestionontheCommunitymarketandthe
pricesrulingontheworldmarket;
(b)theleveloftherefundsonexportsofprocessed
agriculturalproductscoveredbyAnnexIItothe
Treatywhicharemanufactured undersimilarcon­
ditions:Article1
Theratesoftherefundsapplicablefrom1October
1973tothebasicproductsappearinginAnnexAto
Regulation (EEC)No2682/72andlistedinArticle1
(1)ofRegulationNo1009/67/EEC,exportedinthe
formofgoodslistedintheAnnextoRegulationNo
1009/67/EEC,areherebyfixedasshowninthe
AnnextothisRegulation .
Article2
ThisRegulationshallenterintoforceon1October
1973.
(')OJNo308,18.12.1967,p.1.
(*)OJNoL199,19.7.1973,p.7.
(*)OJNoL289,27.12.1972,p.13.(4)OJNoL143,25.6.1968,p.1.
(5)OfNoL282,23.12.1971,p.2.

10.73 OfficialJournaloftheEuropeanCommunities NoL
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,27September1973.
FortheCommission
P.J.LARDINOIS
MemberoftheCommission
ANNEX
totheCommissionRegulationof27September1973,fixingtheratesoftherefundsapplicable
from1October1973tosugarandmolassesexportedintheformofgoodslistedinthe
AnnextoRegulationNo1009/67/EEC
TABLEI
CCTheading
No Descriptionofgoods
29.04
29.10
29.14
29.16Acyclicalcoholsandtheirhalogenated ,sulphonated ,nitratedor
nitrosatedderivatives :
C.Polyhydricalcohols:
II.Mannitol
III.Sorbitol:
a)Inaqueoussolution:
2.Other:
—obtainedfromsucrose
b)Other:
2.Other:
—obtainedfromsucrose
Acetalsandhemiacetalsandsingleorcomplexoxygen-function
acetalsandhemiacetals,andtheirhalogenated ,sulphonated ,nitra­
tedornitrosatedderivatives :
exB.Other:
—Methylglucosides
Monocarboxylic acidsandtheiranhydrides,halides,peroxides
andperacids,andtheirhalogenated ,sulphonated ,nitratedornitro­
satedderivatives :
exA.Saturatedacyclicmonocarboxylic acids:
—Sorbitolormannitolesters
exB.Unsaturatedacyclicmonocarboxylic acids:
—Sorbitolormannitolesters
Carboxylicacidswithalcohol,phenol,aldehydeorketonefunction
andothersingleorcomplexoxygen-function carboxylicacidsand
theiranhydrides,halides,peroxidesandperacids,andtheirhalo­
genated,sulphonated ,nitratedornitrosatedderivatives :
A.Carboxylicacidswithalcoholfunctions :
exVIII.Other:
—Glycericacid,glycolicacid,saccharonicacid,iso­
saccharonicacid,heptasaccharic acid,andtheir
saltsandesters

NoL275/10 OfficialJournaloftheEuropeanCommunities 2.10.73
CCTheading
No Descriptionofgoods
29.35
29.43
38.19Heterocycliccompounds ;nucleicacids:
exQ.Other:
—Anhydriccompoundsofmannitolorsorbitol,notinclud­
ingmaltolandisomaltol
Sugars,chemicallypure,otherthansucrose,glucoseandlactose;
sugarethersandsugaresters,andtheirsalts,otherthanproducts
ofheadingsNos29.39,29.41and29.42:
exB.Other:
—Sorboseanditssaltsandesters
Chemicalproductsandpreparationsofthechemicalorallied
industries(includingthoseconsistingofmixturesofnaturalpro­
ducts),notelsewherespecifiedorincluded;residualproductsof
thechemicaloralliedindustries,notelsewherespecifiedor
included:
Q.Foundrycorebindersbasedonsyntheticresins
exT.Other:
—Sorbitolcrackingproducts
Rateofrefundinu.aJ100kg:Whitesugar: —
Rawsugar: —
Syrupsofbeetsugarorcanesugarcon­
taining,inthedrystate,98%>ormore
byweightofsucrose(includinginvert
sugarexpressedassucrose): —
Molasses,whetherornotdecolourized :—
TABLEII
CCTheading
No Descriptionofgoods
29.16 Carboxylicacidswithalcohol,phenol,aldehydeorketonefunction
andothersingleorcomplexoxygen-function carboxylicacidsand
theiranhydrides ,halides,peroxidesandperacids,andtheirhalo­
genated,sulphonated ,nitratedornitrosatedderivatives :
A.Carboxylicacidswithalcoholfunction:
IV.Citricacidanditssaltsandesters
Rateofrefundinu.a./100kg:Whitesugar: 1.00
Rawsugar: —
Syrupsofbeetsugarorcanesugarcon­
taining,inthedrystate,98%>ormore
byweightofsucrose(includinginvert
sugarexpressedassucrose): —
Molasses,whetherornotdecolourized :—

2.10.73 OfficialJournaloftheEuropeanCommunities NoL275/11
TABLEIII
CCTheading
No Descriptionofgoods
29.15
29.16
29.44Polycarboxylic acidsandtheiranhydrides,halides,peroxidesand
peracids,andtheirhalogenated ,sulphonated,nitratedornitrosated
derivatives :
A.Acyclicpolycarboxylic acids:
exV.Other:
—Itaconicacidanditssaltsandesters
Carboxylicacidswithalcohol,phenol,aldehydeorketonefunction
andothersingleorcomplexoxygen-function carboxylicacidsand
theiranhydrides,halides,peroxidesandperacids,andtheirhalo­
genated,sulphonated ,nitratedornitrosatedderivatives :
A.Carboxylicacidswithalcoholfunction:
I.Lacticacidanditssaltsandesters
Antibiotics :
A.Penicillins
Rateofrefundinu.a.1100kg:Whitesugar: 1.00
Rawsugar: —
Syrupsofbeetsugarorcanesugarcon­
taining,inthedrystate,98%ormore
byweightofsucrose(includinginvert
sugarexpressedassucrose): —
Molasses,whetherornotdecolourized :—

NoL275/12 OfficialJournaloftheEuropeanCommunities 2.10.73
TABLEIV
CCTheading
No Descriptionofgoods
Sugarconfectionery ,notcontainingcocoa:
B.Chewinggum
C.Whitechocolate
D.Other
Chocolateandotherfoodpreparationscontainingcocoa
Preparationsofflourmeal,starchormaltextract,ofakindused
asinfantfoodorfordieteticorculinarypurposes,containingless
than50°/obyweightofcocoa
Pastry,biscuits,cakesandotherfinebakers'wares,whetherornot
containingcocoainanyproportion
Naturalyeasts(activeorinactive);preparedbakingpowders:
A.Activenaturalyeasts:
II.Bakers'yeast
Foodpreparationsnotelsewherespecifiedorincluded
Lemonade,flavouredspawatersandflavouredaeratedwaters,and
othernon-alcoholic beverages,notincludingfruitandvegetable
juicesfallingwithinheadingNo20.07
Vermouths,andotherwinesoffreshgrapesflavouredwitharo­
maticextracts
Ethylalcohol,undernatured ,ofastrengthoflessthan80°(140
degreesproof);liqueursandotherspirituousbeverages;compound
alcoholicpreparations (knownas'concentratedextracts')forthe
manufactureofbeverages:
C.Spirituousbeverages :
V.Other17.04
18.06
19.02
19.08
21.06
21.07
22.02
22.06
22.09
Rateofrefundinu.a./100kg:Whitesugar:
Rawsugar:
Syrupsofbeetsugarorcanesugarcon­
taining,inthedrystate,98%ormore
byweightofsucrose(includinginvert
sugarexpressedassucrose):
Molasses,whetherornotdecolourized :3.75
2.03
3.75XS(^
100
(*)Srepresentstheweightofsucrose(includinginvertsugarexpressedassucrose)in100kilogrammesofsyrup.