27.3.86 OfficialJournaloftheEuropeanCommunities NoL84/19
COMMISSION REGULATION (EEC)No923/86
of26March1986
fixingtheimportleviesonmilkandmilkproducts
free-at-frontier pricesandforfixingleviesinrespectof
milkandmilkproductsprovidesthatthecomponent
ofthelevyfixedbymeansofacoefficientexpressingthe
weightratiobetweenthemilkpowdercontainedinthe
productandtheproductitselfis,fortheproductsfalling
withinsubheading04.02BIb),calculatedbymultiplying
thebasicamountbythequantityofmilkpowder
containedintheproduct;whereasthesameappliesto
productsfallingwithinsubheading04.02BIIb)as
regardsthecomponentofthelevyfixedbymeansofa
coefficientexpressingtheweightratiobetweenthemilk
componentscontainedintheproductandtheproduct
itself:
Whereasthebasicamountmustbeequaltoone
hundredthpartofthelevysetoutforeachproductinthe
secondsubparagraph ofArticle9(1)andthesecond
subparagraphofArticle9(2)ofRegulation(EEC)No
1073/68:THECOMMISSION OFTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,
HavingregardtotheActofAccessionofSpainand
Portugal,
HavingregardtoCouncilRegulation(EEC)No804/68of
27June1968onthecommonorganizationofthemarket
inmilkandmilkproducts('),aslastamendedbyRegula­
tion(EEC)No3768/85(2),andinparticularArticle14(8)
thereof,
HavingregardtotheopinionoftheMonetaryCommittee,
WhereasArticle14ofRegulation (EEC)No804/68
providesforchargingalevyonimportsoftheproducts
listedinArticle1ofthatRegulation;whereasthese
productsmaybedividedintogroups;whereasthe
productgroupsandthepilotgroupsandthepilotproduct
foreachofthesegroupsaresetoutinAnnexItoCouncil
Regulation (EEC)No2915/79of18December1979
determiningthegroupsofproductsandthespecialprovi­
sionsforcalculatingleviesonmilkandmilkproductsand
amendingRegulation(EEC)No950/68ontheCommon
CustomsTariff(3),aslastamendedbyRegulation(EEC)
No748/86(4);
Whereasthelevyontheproductsinanyonegroupmust
beequaltothethresholdpriceforthepilotproductless
thefree-at-frontier price;whereasthesethresholdprices
werefixedforthe1985/86milkyearbyCouncilRegula­
tion(EEC)No1301/85of23May1985(*),extendedby
Regulation(EEC)No914/86(%
Whereas,however,Regulation (EEC)No2915/79lays
downspecialprovisionsforcalculatingthelevyoncertain
assimilatedproducts;whereastheseproductsarelisted
andthemethodofcalculatingthelevyonthemdescribed
inAnnexIIandinArticles2to11ofthatRegulation
respectively ;whereasthismethodconsistsinadding
togetherthevariouscomponentsdefinedinthose
Articles;
WhereasCommissionRegulation(EEC)No1073/68of
24July1968layingdowndetailedrulesfordeterminingWhereasAnnexIItoRegulation(EEC)No2915/79listed
certainproductsofGroup11originatinginand
consignedfromcertainnon-membercountries;whereas
thelevyapplicabletotheseproductsissetoutinAnnexI
toRegulation(EEC)No1767/82(8),aslastamendedby
Regulation(EEC)No778/86(9);
WhereasCommissionRegulation(EEC)No3700/81of
23December1981(10)laiddowndetailedinterimrulesin
respectofthecheeseagreementswithAustriaand
Finland:
Whereas,withinthetariffquotasreferredtoinAnnexIto
Regulation(EEC)No1767/82,thelevyon100kilograms
ofaproductofGroup10or11orfallingwithinsubhea­
dings04.04EIb)1andb)2shallbetheamountfixedin
thatAnnex:
Whereas,foraslongasitisfoundthatonimportation
intotheCommunitythepriceofanassimilatedproduct
forwhichthelevyisnotequaltothelevyonitspilot
productisconsiderablylowerthanthepricewhichwould
obtainiftheratiotothepriceofthepilotproductwere
normal,thelevymustbeequaltothesumoftwocompo­
nents:
(')OJNoL148,28.6.1968,p.13.
(2)OJNoL362,31.12.1985,p.8.0OJNoL329,24.12.1979,p.1.
(<)OJNoL71,14.3.1986,p.3.0OJNoL137,27.5.1985,p.8.
(4Seepage1ofthisOfficialJournal.OOJNoL180,26.7.1968,p.25.
(8)OJNoL196,5.7.1982,p.1.
0OJNoL73,18.3.1986,p.21.
HOJNoL369,24.12.1981,p.33.

NoL84/20 OfficialJournaloftheEuropeanCommunities 27.3.86
—onecomponentequaltotheamountresultingfrom
theprovisionsofArticles2to7ofRegulation(EEC)
No2915/79applicabletotheassimilatedproductin
question,
—anadditionalcomponentfixedatalevelwhich,the
compositionandqualityoftheassimilatedproduct
beingtakenintoaccount,makesitpossibleto
re-establishnormalpriceratiosforimportsintothe
Community ;qualityandpresentationbetweentheassimilatedproduct
andtherelatedpilotproduct;whereasadjustmentsrela­
tingtocompositionmustbecalculatedbymultiplying
thedifferencebetweenthemilkcomponentcontentof
thepilotproductandthatoftheassimilatedproductin
questionbythevalueattributedininternationaltradeto
oneunitofweightofthemilkcomponentinquestion;
whereas,whentheotheradjustmentsarebeingeffected,
thedifferencebetweenthevalueattributedonthe
Communitymarkettoeachoftherelevantcharacteristics
ofthepilotproductandthevalueattributedonthat
markettothecorresponding characteristics oftheassimi­
latedproductinquestionmustbetakenintoaccount;WhereasArticle14(3)ofRegulation(EEC)No804/68
providesthatthelevyonproductsinrespectofwhichthe
customsdutyhasbeenboundwithinGATTmustbe
limitedtotheamountresultingfromthatbinding;Whereas,ifnoinformationonpricesisavailable,thefree­
at-frontierpricemay,bywayofexception,be
establishedonthebasisofthevalueoftherawmaterials
containedinthepilotproductinquestion(calculatedon
thebasisofthepricesofmilkproductsforwhichprices
areavailable),averageprocessingcostsandaverageyields;WhereasRegulation(EEC)No1073/68providesthata
free-at-frontier pricemustbeestablishedforeachofthe
pilotproductsdefinedinAnnexItoRegulation(EEC)
No2915/79;whereasthesepricesmustbedetermined
forproductsofgoodmarketablequality;
Whereas,inexceptionalcircumstances ,afree-at-frontier
pricemayremainunchangedforalimitedperiodwhere
thenewlevelofthepriceforagivenqualityoraspecific
origin,usedasabasisforestablishingthepreviousfree­
at-frontierprice,hasnotreachedtheCommission to
enableittoestablishthenextfree-at-frontier priceandif
theCommissionconsidersthatthepriceswhichareavai­
lablecouldleadtosuddenandconsiderablechangesin
thefree-at-frontier pricebecausetheyarenotsufficiently
representative ofrealmarkettrends;Whereasthefree-at-frontier pricesmustbeestablishedon
thebasisofthemostfavourablepurchasingopportunities
ininternationaltradefortheproductslistedinArticle
1(a)2and(b)to(g)ofRegulation(EEC)No804/68other
thanassimilatedproductsforwhichthelevyisnotequal
tothelevyontherelatedpilotproducts;whereas,when
recordingthesepurchasingopportunities ,theCommis­
sionmusttakeaccountofallinformationobtaineddirect
orthroughtheMemberStatesconcerningpricesfordeli­
veryofthird-countryproductsfree-at-Community-frontier
andpricesonthird-countrymarkets;
Whereas,inaccordancewithArticle19(1)ofRegulation
(EEC)No804/68,thenomenclature providedforinthis
Regulationisincorporated intheCommonCustoms
Tariff: WhereasRegulation(EEC)No788/86(')specifiesthe
free-at-Spanish-frontier valuesofcertaincheesesimported
fromandoriginatinginSwitzerland .
WhereasArticle8ofRegulation (EEC)No1073/68
providesthattheleviesarefixedeveryfortnight;whereas
theymaybealteredintheinterveningperiodifneces­
sary;whereasthelevyremainsvaliduntilanother
becomesapplicable ;Whereas,however,noaccountshouldbetakenofinfor­
mationrelatingtosmallquantitieswhicharenotrepre­
sentativeoftradeintheproductsinquestionandquanti­
tiesinrespectofwhichpricetrendsingeneralorother
informationavailabletoitleadtheCommission tobelieve
thatthepriceinquestionisunrepresentative ofthereal
trendofthemarket:Whereas,ifthelevysystemistooperatenormally,
refundsshouldbecalculatedonthefollowingbasis:
—inthecaseofcurrencieswhicharemaintainedinrela­
tiontoeachotheratanygivenmomentwithinaband
of2,25%,arateofexchangebasedontheircentral
rate,multipliedbythecoefficientprovidedforinthe
lastsubparagraph ofArticle3(1)ofRegulation(EEC)
No1676/85(2),Whereasthepricesusedmustbeadjustedwheretheyare
notquotedfree-at-Community-frontier orwheretheydo
notapplytoproductsofgoodmarketablequality;
whereastheadjustmentinrespectofanassimilated
productthelevyonwhichisequaltothelevyonitspilot
productmustbeeffectedinsuchawayastoallow,in
particular,fordifferencesincomposition ,maturity,
(')OJNoL74,19.3.1986,p.20. (2)OJNoL164,24.6.1985,p.1.

27.3.86 OfficialJournaloftheEuropeanCommunities NoL84/21
—forothercurrencies,anexchangeratebasedonthe
arithmeticmeanofthespotmarketratesofeachof
thesecurrenciesrecordedoveragivenperiodinrela­
tiontotheCommunitycurrenciesreferredtointhe
previousindentandtheaforesaidcoefficient ;HASADOPTEDTHISREGULATION :
Article1
TheimportleviesreferredtoinArticle14(1)ofRegula­
tion(EEC)No804/68shallbeassetoutintheAnnex
hereto.
Article2
ThisRegulationshallenterintoforceon1April1986.Whereasitfollowsfromapplyingtheseprovisionsthat
theleviesonmilkandmilkproductsshouldbeassetout
intheAnnexhereto,
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,26March1986.
FortheCommission
FransANDRIESSEN
Vice-President

NoL84/22 OfficialJournaloftheEuropeanCommunities 27.3.86
ANNEX
totheCommissionRegulationof26March1986fixingtheimportleviesonmilkandmilk
products
(ECU/100kgnetweight,unlessotherwiseindicated)
CCTheadingNo Code Importlevy
04.01AIa)
04.01AIb)
04.01AIIa)1
04.01AIIa)2
04.01Alib)1
04.01Alib)2
04.01BI
04.01BII
04.01BIII
04.02AI
04.02AIIa)1
04.02AIIa)2
04.02AIIa)3
04.02AIIa)4
04.02AIIb)1
04.02AIIb)2
04.02AIIb)3
04.02AIIb)4
04.02AIIIa)1
04.02AIIIa)2
04.02AIIIb)1
04.02AIIIb)2
04.02BIa)
04.02BIb)1aa)
04.02BIb)1bb)
04.02BIb)1cc)
04.02BIb)2aa)
04.02BIb)2bb)
04.02BIb)2cc)
04.02BIIa)
04.02BIIb)10110 31,55
0120 29,14
0130 29,14
0140 35,45
0150 27,93
0160 34,24
0200 68,94
0300 145,84
0400 225,39
0500 26,65
0620 156,84
0720 196,10
0820 198,52
0920 251,02
1020 149,59
1120 188,85
1220 191,27
1320 243,77
1420 30,13
1520 40,68
1620 145,84
1720 225,39
1820 36,27
2220 perkg1,4959(4)
2320 perkg1,88850
2420 perkg2,43770
2520 perkg1,49590
2620 perkg1,88850
2720 perkg2,4377(*)
2820 52,91
2910 perkg1,45840
3010 perkg2,25390
3110 265,17
3210 323,51
3300 192,640
3900 313.43Q
4000 163,230
4410 170,270
4510 184,420
4610 281,14
4710 313,43
4800 227,69(10)04.02BIIb)2
04.03A
04.03B
04.04A
04.04B
04.04C
04.04DIa)
04.04DIb)
04.04DII
04.04EIa)
04.04EIb)1

27.3.86 OfficialJournaloftheEuropeanCommunities NoL84/23
(ECU/100kgnetweight,unlessotherwiseindicated)
CCTheadingNo Code Importlevy
04.04EIb)2 5000 181,15O1)
04.04EIc)1 5210 135,86
04.04EIc)2 5250 277,87
04.04EIIa) 5310 313,43
04.04EIIb) 5410 277,87
17.02AII 5500 41,79(12)
21.07FI 5600 41,79
23.07BIa)3 5700 114,61
23.07BIa)4 5800 149,02
23.07BIb)3 5900 139,45
23.07BIc)3 6000 114,62
23.07BII 6100 149,02

NoL84/24 OfficialJournaloftheEuropeanCommunities 27.3.86
(')Forthepurposesofthistariffsubheading,'specialmilkforinfants'meansproductsfreefrompathogenictoxicogenicgermsand
containingpergramlessthan10000revivifiableaerobicbacteriaandlessthantwocoliformbacteria.
(2)Inclusionunderthistariffsubheadingissubjecttoconditionstobelaiddownbythecompetentauthorities.
(3)Incalculatingthefatcontenttheweightofanyaddedsugarshallbedisregarded .
(4)Thelevyon100kgofproductfallingwithinthissubheadingisequaltothesumofthefollowingcomponents :
(a)theamountperkgshown,multipliedbytheweightofmilkandcreamcontainedin100kgofproduct;
(b)7,25ECU;and
(c)23,85ECU.
(*)Thelevyon100kgofproductfallingwithinthissubheadingisequaltothesumofthefollowingcomponents :
(a)theamountperkgshown,multipliedbytheweightofmilkandcreamcontainedin100kgofproduct;and
(b)23,85ECU.
(*)Thelevyislimitedto:
—18,13ECUper100kgnetweightforproductslistedunder(a)inAnnexItoRegulation(EEC)No1767/82importedfromSwit­
zerlandandforproductslistedunder(c)ofthatAnneximportedfromAustriaorFinland,
—9,07ECUper100kgnetweightforproductslistedunder(b)ofAnnexItoRegulation(EEC)No1767/82importedfromSwitzer­
land.
(1)Thelevyislimitedto6%ofthecustomsvalueforimportsfromSwitzerland,inaccordancewithArticle1(3)ofRegulation(EEC)
No1767/82.
(8)Thelevyislimitedto50ECUper100kgnetweightforproductslistedunder(o)and(p)ofAnnexItoRegulation(EEC)No1767/82
importedfromAustria.
(')Thelevyislimitedto36,27ECUper100kgnetweightforproductslistedunder(g)ofAnnexItoRegulation(EEC)No1767/82
importedfromSwitzerlandandforproductslistedunder(h)ofthatAnneximportedfromAustriaorFinland.
(10)Thelevyper100kgnetweightislimitedto:
—12,09ECUforproductslistedunder(d)ofAnnexItoRegulation(EEC)No1767/82importedfromCanada,
—15,00ECUforproductslistedunder(e)and(f)ofthatAnneximportedfromAustraliaorNewZealand.
(u)Thelevyislimitedto:
—77,70ECUper100kgnetweightforproductslistedunder(i)ofAnnexItoRegulation(EEC)No1767/82importedfrom
RomaniaorSwitzerland ,
—50ECUforproductslistedunder(o)and(p)ofthatAnneximportedfromAustria,
—101,88ECUper100kgnetweightforproductslistedunder(k)ofthatAnneximportedfromRomaniaorSwitzerland,
—65,61ECUper100kgnetweightforproductslistedunder(1)ofthatAnneximportedfromBulgaria,Hungary,Israel,Romania,
TurkeyorYugoslaviaandforproductslistedunder(m)ofthatAnneximportedfromBulgaria,Hungary,Israel,Romania,Turkey,
CyprusorYugoslavia,
—55ECUper100kgnetweightforproductslistedunder(n)ofthatAnneximportedfromAustriaandforproductslistedunder(r)
ofthatAnneximportedfromNorway,
—60ECUper100kgnetweightforproductslistedunder(s)ofthatAnneximportedfromFinland,
—18,13ECUper100kgnetweightforproductslistedunder(q)ofthatAnneximportedfromFinland,
15,00ECUforproductslistedunder(f)ofthatAnneximportedfromAustraliaandNewZealand.
(iz)Lactoseandlactosesyrupfallingwithinsubheading17.02AIare,inpursuanceofRegulation(EEC)No2730/75,subjecttothesame
levyasthatapplicabletolactoseandlactosesyrupfallingwithinsubheading17.02AII.
(13)Forthepurposesoftariffsubheadingex23.07B'milkproducts'meanstheproductsfallingwithintariffheadingsandsubheadings
04.01,04.02,04.03,04.04,17.02Aand21.07FI.