30.4.94 OfficialJournaloftheEuropeanCommunities NoL111/43
COMMISSION REGULATION (EC)No990/94
of29April1994
fixingtheratesoftherefundsapplicabletocertainproductsfromthesugar
sectorexportedintheformofgoodsnotcoveredbyAnnexIItotheTreaty
THECOMMISSION OFTHEEUROPEANCOMMUNITIES ,
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(EC)
No133/94(2),andinparticularArticle19(4)(a)and(7)
thereof,
WhereasCouncilRegulation(EEC)No1010/86of26
March1986layingdowngeneralrulesforproduction
refundsoncertainproductsofthechemicalindustry(*),as
lastamendedbyRegulation(EEC)464/91(6),providesfor
thegrantingofproductionrefundsofwhitesugar,raw
sugar,certainsucrosesyrupsfallingwithinCNcodesex
17026090andex17029090having&certainpurity,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(EC)No
776/94(4),specifiestheproductsforwhicharateof
refundshouldbefixed,tobeappliedwherethese
productsareexportedintheformofgoodslistedin
AnnexItoRegulation(EEC)No1785/81;
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
respectofagriculturalproductsQ,asamendedbyRegula­
tion(EEC)No2026/83(8),andCommissionRegulation
(EEC)No3665/87of27November1987layingdown
commondetailedrulesfortheapplicationofthesystem
ofexportrefundsonagriculturalproducts(9),aslast
amendedbyRegulation(EEC)No2805/93(l0),laydown
rulesontheadvancepaymentofexportrefundsthatmust
beadheredtowhentheseareadjusted;
(')OJNoL177,1.7.1981,p.4.
(2)OJNoL22,27.1.1994,p.7.QOJNoL94,9.4.1986,p.9.
OOJNoL54,28.2.1991,p.22.
OOJNoL62,7.3.1980,p.5.
(8)OJNoL199,22.7.1983,p.12.0OJNoL351,14.12.1987,p.1.
(10)OJNoL256,14.10.1993,p.7.(3)OJNoL323,29.11.1980,p.27.
(4)OJNoL91,8.4.1994,p.6.

NoL111/44 OfficialJournaloftheEuropeanCommunities 30.4.94
WhereasCouncilRegulation(EEC)No990/93(])prohi­
bitstradebetweentheEuropeanCommunityandthe
FederalRepublicofYugoslavia(SerbiaandMontenegro);
whereasthisprohibitiondoesnotapplyincertainsitua­
tionsascomprehensively listedinArticles2,4,5and7
thereof;whereasaccountshouldbetakenofthisfact
whenfixingtherefunds;
WhereasthemeasuresprovidedforinthisRegulationare
inaccordancewiththeopinionoftheManagement
CommitteeforSugar,requestforobtainingtheexportrefund,ofproofthatthe
basicproductsusedinthemanufactureofthechemical
productstobeexportedhavenotbenefitedfromthe
productionrefundprovidedforinthatRegulation,and
thatsuchrefundwillnotbeappliedfor.
Theproofreferredtointhefirstsubparagraphisprovided
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
ThisRegulationshallenterintoforceon1May1994.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
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,29April1994.
FortheCommission
MartinBANGEMANN
MemberoftheCommission
(')OJNoL102,28.4.1993,p.14.

30.4.94 OfficialJournaloftheEuropeanCommunities NoL111/45
ANNEX
totheCommission Regulationof29April1994fixingtheratesoftherefunds
applicabletocertainproductsinthesugarsectorexportedintheformofgoodsnot
coveredbyAnnexIItotheTreaty
—Rateofrefund
inECU/100kg0-
33,70
31,00Whitesugar:
Rawsugar:
Syrupsofbeetsugarorcanesugar,otherthanthesyrups
obtainedbydissolvingwhiteorrawsugarinthesolid
state,containing,inthedrystate,85%ormorebyweight
ofsucrose(includinginvertsugarexpressedassucrose): S(')33,700xor100
theratefixedabovefor100kgof
whiteorrawsugarusedforthe
dissolution
Forsyrupsobtainedbydissolvingwhiteorrawsugarin
thesolidstate,whetherornotthedissolvingisfollowed
byinversion:
Molasses : —
Isoglucose(2): 33,70(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).