30.4.88OfficialJournaloftheEuropeanCommunities NoL111/81
COMMISSION REGULATION (EEC)No1191/88
of29April1988
fixingtheratesoftherefundsapplicabletocertainproductsfromthesugar
sectorexportedintheformofgoodsnotcoveredbyAnnexIItotheTreaty
THECOMMISSION OFTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,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)
No3993/87(2)andinparticularArticle19(4)(a)and(7)
thereof:
WhereasArticle19(1)and(2)ofRegulation(EEC)No
1785/81providethatfortheproductslistedinArticle1
(1)(a),(c),(d),(f)and(g)ofthatRegulationanexport
refundmaybegrantedwhenthesegoodsareexportedin
theformofgoodslistedinAnnexItothatsameRegula­
tion;whereasCouncilRegulation(EEC)No3035/80of
11November1980layingdowngeneralrulesforgranting
exportrefundsforcertainagriculturalproductsexported
intheformofgoodsnotcoveredbyAnnexIItothe
Treaty,andthecriteriaforfixingtheamountofsuch
refunds(3),aslastamendedbyRegulation(EEC)No
4055/87(4),specifiestheproductsforwhicharateof
refundshouldbefixed,tobeappliedwherethese
productsareexportedintheformofgoodslistedin
AnnexIofRegulation(EEC)No1785/81;WhereasCouncilRegulation(EEC)No1010/86of26
March1986layingdowngeneralrulesforproduction
refundsoncertainproductsofthechemicalindustry^
providesforthegrantingofproductionrefundsofwhite
sugar,rawsugar,certainsucrosesyrupsfallingwithin
subheadingsex17026090andex17029090ofthe
combinednomenclaturehavingacertainpurity,and
unprocessedisoglucosefallingwithinsubheadings
17023010,17024010,17026010and17029030,
whichareusedinthemanufactureofthechemical
productslistedintheAnnexthereto;whereas.this
productionrefunds'schemehasbeenestablishedinparti­
culartobringtheconditionsunderwhichCommunity
processorsoperateprogressivelyintolinewiththoseof
processorsemployingsugaratworldmarketprices;
whereastherefore,intheabsenceofproofthatthebasic
producthasnotbenefitedfromtheproductionrefund,
theamountoftheexportrefundmustbereducedbythe
amountoftheproductionrefundapplicabletothebasic
productonthedayofacceptanceoftheexportdeclara­
tion;whereasthissystemistheonlyonewhichdiscards
theriskoffraud:Whereas,inaccordancewiththefirstsubparagraphof
Article4(1)ofRegulation(EEC)No3035/80,therateof
therefundper100kilogramsforeachofthebasic
productsinquestionmustbefixedforeachmonth;and
whereas,inaccordancewithparagraph2ofthatArticle,
thatratemustbedeterminedwithparticularreferenceto:
(a)theaveragecostsincurredbyprocessingindustriesin
obtainingsuppliesofthebasicproductsonthe
Communitymarketandthepricesrulingonthe
worldmarket;
(b)theleveloftherefundsonexportsofprocessedagri­
culturalproductscoveredbyAnnexIItotheTreaty
whicharemanufacturedundersimilarconditions;
(c)theneedtoensureequalityofcompetitionforthe
industrieswhichuseCommunityproductsandthose
whichusethird-country productsunderinward
processingarrangements ;WhereasCouncilRegulation(EEC)No565/80of4
March1980ontheadvancepaymentofexportrefundsin
respectofagriculturalproducts^,aslastamendedby
Regulation(EEC)No2026/83f),andCommissionRegu­
lation(EEC)No798/80of31March1980layingdown
generalrulesontheadvancepaymentofexportrefunds
andpositivemonetarycompensatoryamountsinrespect
ofagriculturalproducts(8),aslastamendedbyRegulation
(EEC)No471/87(9),laydownrulesontheadvance
paymentofexportrefundsthatmustbeadheredtowhen
theseareadjusted;
0OJNoL94,9.4.1986,p.9.
(6)OJNoL62,7.3.1980,p.5.0OJNoL199,22.7.1983,p.12.
(8)OJNoL87,1.4.1980,p.42.0OJNoL48,17.2.1987,p.10.(')OJNoL177,1.7.1981,p.4.0OJNoL377,31.12.1987,p.23.
(3)OJNoL323,29.11.1980,p.27.
(4)OJNoL379,31.12.1987,p.1.

NoL111/82 OfficialJournaloftheEuropeanCommunities 30.4.88
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,ofproofthatthe
basicproductsusedinthemanufactureofthechemical
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)No798/80,ifthe
goodshavebeenplacedundertheexportrefundadvance
paymentarrangements .
Article2
ThisRegulationshallenterintoforceon1May1988.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember ,
States.
DoneatBrussels,29April1988.
FortheCommission
COCKFIELD
Vice-President

30.4.88OfficialJournaloftheEuropeanCommunities NoL111/83
ANNEX
totheCommissionRegulationof29April1988fixingtheratesoftherefunds
applicabletocertainproductsinthesugarsectorexportedintheformofgoodsnot
coveredbyAnnexIItotheTreaty
RateofrefundinECU/100kg: 42,07
36,93whitesugar:
Rawsugar:
Syrupsofbeetsugarorcanesugar
containing,inthedrystate,85%or
morebyweightofsucrose(including
invertsugarexpressedassucrose):
Molasses :
Isoglucose(2):S(>)42,07x
100
42,07(3)
(')'Srepresentsin100kilogramsofsyrup
—thesucrosecontent(includinginvertsugarexpressedassucrose)ofthesyrupinquestion,wherethelatteris
notlessthan98%pure, 1
theextractablesugarcontentofthesyrupinquestion,wherethelatterisnotlessthan85%,butlessthan
98%pure.
()Productsobtainedbyisomerizationofglucose,whichhaveacontentbyweightinthedrystateofatleast41%
fructoseandofwhichthetotalcontentbyweightinthedrystateofpolysaccharidesandoligosaccharides ,inclu­dingthedi-ortrisaccharidescontent,doesnotexceed8,5%.
(3)Amountofrefundper100kilogramsofdrymatter.