30.1.88 OfficialJournaloftheEuropeanCommunities NoL26/67
COMMISSION REGULATION (EEC)No278/88
of29January1988
fixingtheratesoftherefundsapplicabletocertainproductsfromthesugar
sectorexportedintheformofgoodsnotcoveredbyAnnexIItotheTreaty
THECOMMISSION OFTHEEUROPEAN COMMUNITIES ,
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
(l)(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
combinednomenclature havingacertainpurity,and
unprocessed isoglucosefallingwithinsubheadings
17023010,17024010,17026010and17029030,
whichareusedinthemanufacture ofthechemical
productslistedintheAnnexthereto;whereasthis
productionrefunds'schemehasbeenestablishedinparti­
culartobringtheconditionsunderwhichCommunity
processorsoperateprogressivelyintolinewiththoseof
processorsemployingsugaratworldmarketprices;
whereastherefore,intheabsenceofproofthatthebasic
producthasnotbenefitedfromtheproductionrefund,
theamountoftheexportrefundmustbereducedbythe
amountoftheproductionrefundapplicabletothebasic
productonthedayofacceptanceoftheexportdeclara­
tion;whereasthissystemistheonlyonewhichdiscards
theriskoffraud: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
respectofagriculturalproducts(*),aslastamendedby
Regulation(EEC)No2026/83f7),andCommissionRegu­
lation(EEC)No798/80of31March1980layingdown
generalrulesontheadvancepaymentofexportrefunds
andpositivemonetarycompensatory amountsinrespect
ofagriculturalproducts(8),aslastamendedbyRegulation
(EEC)No471/87(9),laydownrulesontheadvance
paymentofexportrefundsthatmustbeadheredtowhen
theseareadjusted;
(')OJNoL177,1.7.1981,p.4.0OJNoL94,9.4.1986,p.9.
(6)OJNoL62,7.3.1980,p.5.0OJNoL199,22.7.1983,p.12. (2)OJNoL377,31.12.1987.
(3)OJNoL323,29.11.1980,p.27.0OJNoL379,31.12.1987,p.1.(8)OJNoL87,1.4.1980,p.42.0OJNoL48,17.2.1987,p.10.

OfficialJournaloftheEuropeanCommunities30.1.88NoL26/68
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.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)No798/80,ifthe
goodshavebeenplacedundertheexportrefundadvance
paymentarrangements .
Article2
ThisRegulationshallenterintoforceon1February1988.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,29January1988.
FortheCommission
COCKFIELD
Vice-President

30.1.88 OfficialJournaloftheEuropeanCommunities NoL26/69
ANNEX
totheCommissionRegulationof29January1988fixingtheratesoftherefunds
applicabletocertainproductsinthesugarsectorexportedintheformofgoodsnot
coveredbyAnnexIItotheTreaty
RateofrefundinECU/100kg:Whitesugar:
Rawsugar:41,07
34,64
Syrupsofbeetsugarorcanesugar
containing,inthedrystate,85%or
morebyweightofsucrose(including
invertsugarexpressedassucrose):so41,07x——100
Molasses :
Isoglucose(2): 41,070
(')'Srepresentsin100kilogramsofsyrup
—thesucrosecontent(includinginvertsugarexpressedassucrose)ofthesyrupinquestion,wherethelatteris
notlessthan98%pure,
—theextractablesugarcontentofthesyrupinquestion,wherethelatterisnotlessthan85%,butlessthan
98%pure.
0Productsobtainedbyisomerizationofglucose,whichhaveacontentbyweightinthedrystateofatleast41%
fructoseandofwhichthetotalcontentbyweightinthedrystateofpolysaccharides andoligosaccharides ,inclu­
dingthedi-ortrisaccharidescontent,doesnotexceed8,5%.
(3)Amountofrefundper100kilogramsofdrymatter.