NoL240/12 OfficialJournaloftheEuropeanCommunities 1.9.76
COMMISSION REGULATION (EEC)No2140/76
of31August1976
fixingtheexportrefundsonproductsprocessedfromcerealsandrice
THECOMMISSION OFTHEEUROPEAN
COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,
HavingregardtoCouncilRegulation (EEC)No
2727/75of29October1975onthecommonorganiza­
tionofthemarketincereals('),aslastamendedby
Regulation (EEC)No1143/76(2),andinparticularthe
firstsentenceofthefourthsubparagraphofArticle16
(2)thereof;
HavingregardtoCouncilRegulation (EEC)No
1418/76of21June1976onthecommonorganiza­
tionofthemarketinrice(3),andinparticularthe
fourthsubparagraph of,Article17(2)thereof,
HavingregardtotheopinionoftheMonetary
Committee ,
WhereasArticle16ofRegulation (EEC)No2727/75
andArticle17ofRegulation (EEC)No1418/76
providethatthedifferencebetweenquotationsor
pricesontheworldmarketfortheproductslistedin
Article1ofthoseRegulationsandpricesforthose
productswithintheCommunitymaybecoveredby
anexportrefund;
WhereasArticle2ofCouncilRegulation (EEC)No
2746/75of29October 1975(4),andArticle2of
CouncilRegulation (EEC)No1431/76of21June
1976(5)layingdowngeneralrulesforgrantingexport
refundsoncerealsandricerespectivelyandcriteriafor
fixingtheamountofsuchrefunds,providethatwhen
refundsarebeingfixedaccountmustbetakenofthe
existingsituationandthefuturetrendwithregardto
pricesandavailabilitiesofcereals,riceandbrokenrice
ontheCommunitymarketontheonehandand
pricesforcereals,riceandbrokenriceontheworld
marketontheother;whereasthesameArticles
providethatitisalsoimportanttoensureequilibrium
andthenaturaldevelopment ofpricesandtradeon
themarketsincerealsandriceand,furthermore ,to
takeintoaccounttheeconomicaspectofthe
proposedexports,andtheneedtoavoiddisturbances
ontheCommunitymarket;
WhereasArticle6ofCouncilRegulation (EEC)No
2744/75of29October1975ontheimportandexport
systemforproductsprocessedfromcerealsandfromrice(6),asamendedbyRegulation (EEC)No
832/76(7),definesthespecificcriteriatobetakeninto
accountwhentherefundontheseproductsisbeing
calculated ;
Whereas,onthebasisofthecriterialaiddownin
Regulation (EEC)No2744/75,particularaccount
shouldbetakenofthepricesandquantitiesofbasic
productsusedtocalculatethevariablecomponentof
thelevy;whereas,therefore,asislaiddownforthe
determination ofthevariablecomponent,account
shouldbetakenoftheaverageoftheleviesonthe
basicproductsconcernedduringarepresentative
period,namelythefirst25daysofthemonth
precedingthemonthofexportation ;whereasthis
averageshouldbeadjustedforthethresholdpricefor
thesebasicproductswhichwillbeinforceduringthe
monthofexportation ;whereasArticle8ofRegula­
tion(EEC)No2744/75andArticle1ofRegulation
(EEC)No1077/68(8),asamendedbyRegulation
(EEC)No2764/71(9),providethattheamountofthe
exportrefundshould,forcertainproducts,bereduced
byanamountequaltotheproductionrefundgranted
inrespectofthebasicproduct;
Whereasitfollowsfromapplyingtheserulesand
criteriatothepresentsituationonthemarketin
productsprocessedfromcerealsandricethatthe
exportrefundshouldbefixedatanamountwhich
willcoverthedifferencebetweenCommunityprices
andworldmarketprices;
Whereaswhentherefundisbeingcalculatedaccount
shouldbetakenofthequantitiesofrawmaterials
usedtodeterminethevariablecomponentofthe
levy;whereasthequantitiesofrawmaterialsusedfor
certainprocessedproductsmayvaryaccordingtothe
enduseoftheproduct;whereas,dependingonthe
manufacturing processused,productsotherthanthe
mainproductareobtained,thequantityandvalueof
whichmayvarywiththenatureandqualityofthe
mainproductsbeingmanufactured ;whereascumula­
tionoftherefundsonthevariousproductsmanufac­
turedbyasingleprocessfromthesamebasicproduct
maymakeitpossible,incertaincases,toexportto
thirdcountriesatpriceswhicharelowerthanworld
marketprices;whereastherefundoncertainproducts
shouldthereforebelimitedtoanamountwhich,
whileallowingaccesstotheworldmarket,willensure
(')OJNoL281,1.11.1975,p.1.
(2)OJNoL130.19.5.1976,p.1.
(3)OJNoL166,25.6.1976,p.1.
(4)OJNoL281,1.11.1975,p.78.
(5)OJNoL166,25.6.1976,p.36.(<>)OJNoL281,1.11.1975,p.65.
(7)OJNoL100,14.4.1976,p.1.
(8)OJNoL181,27.7.1968,p.1.
(»)OJNoL283,24;12.1971,p.30.

1.9.76 OfficialJournaloftheEuropeanCommunities NoL240/13
withinabandof2-25%,arateofexchangebased
ontheireffectiveparity;
—forothercurrenciesanexchangeratebasedonthe
arithmeticmeanofthespotmarketratesofeach
ofthesecurrenciesrecordedforagivenperiod,in
relationtotheCommunitycurrenciesreferredto
intheprevioussubparagraph ;
Whereastherefundmustbefixedonceamonth;
whereasitmaybealteredintheinterveningperiod;
WhereasthemeasuresprovidedforinthisRegulation
areinaccordancewiththeopinionoftheManage­
mentCommitteeforCereals,thattheaimsofthecommonorganizationofthe
marketsarerespected;
Whereastherefundtobegrantedinrespectofcertain
processedproductsshouldbegraduatedonthebasis
oftheash,crudefibre,tegument,protein,fatand
starchcontentoftheindividualproductconcerned,
thiscontentbeingaparticularlygoodindicatorofthe
quantityofbasicproductactuallyincorporatedinthe
processedproduct;
Whereasthereisnoneedatpresenttofixanexport
refundformanioc,othertropicalrootsandtubersor
floursobtainedtherefrom,giventheeconomicaspect
ofpotentialexportsandinparticularthenatureand
originoftheseproducts;whereas,forcertainproducts
processedfromcereals,theinsignificance ofCommu­
nityparticipationinworldtrademakesitunnecessary
tofixanexportrefundatthepresenttime;
Whereastheworldmarketsituationorthespecific
requirements ofcertainmarketsmaymakeitneces­
sarytovarytherefundforcertainproductsaccording
todestination ;
WhereasRegulation (EEC)No2806/71(')laysdown
additionalrulesforgrantingexportrefundsforcertain
productsprocessedfromcerealsandrice;
Whereas,iftherefundsystemistooperatenormally,
refundsshouldbecalculatedonthefollowingbasis:
—inthecaseofcurrencieswhicharemaintainedin
relationtoeachother,atanygivenmoment,HASADOPTEDTHISREGULATION :
Article1
TheexportrefundsontheproductslistedinArticle1
(d)ofRegulation (EEC)No2727/75andinArticle1
(1)(c)ofRegulation (EEC)No1418/76andsubjectto
Regulation (EEC)No2744/75areherebyfixedas
shownintheAnnextothisRegulation .
Article2
ThisRegulationshallenterintoforceon1September
1976.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,31August1976. -
FortheCommission
P.J.LARDINOIS
MemberoftheCommission
i(>)OJNoL284,28.12.1971,p.9.

NoL240/14 OfficialJournaloftheEuropeanCommunities 1.9.76
ANNEX
Number
innomenclature
usedforrefundsNomenclature insimplifiedwordingRefundin
u.a./metricton
(thirdcountries)
11.01C(I) Barleyflour,-ofanashcontent,referredtodrymatter,notexceeding0-9°/oby
weightandofacrudefibrecontent,referredtodrymattet,notexceeding
0-9°/oweight29-97
11.01C(II)BarleyflournotincludedunderNo11.01C(I) 0
11.01D(I)Oatflour,ofanashcontent,referredtodrymatter,notexceeding2-3°/oby
weight,ofacrudefibrecontent,referredtodrymatter,notexceeding1-8°/oby
weight,ofamoisturecontentnotexceeding11%andofwhichtheperoxydase
isvirtuallyinactivated25-61
11.01D(II)OatflournotincludedunderNo11.01D(I) 0
11.01E(I) Maizeflour,ofafatcontent,referredtodrymatter,notexceeding1-3%>by
weightandofacrudefibrecontent,referredtodrymatter,notexceeding
0-8%byweight41-45
11.01E(II)Maizeflour,ofafatcontent,referredtodrymatter,exceeding1-3°/obutnot
exceeding1-7°/obyweightandofacrudefibrecontent,referredtodrymatter,
notexceeding1°/obyweight35-53
11.01E(III)MaizeflournotincludedunderNo11.01E(I)and(II) 25-76
11.01F Riceflour 56-78
11.02AIII(a)Barleygroatsandmeal,ofanashcontent,referredtodrymatter,notexceeding
1%byweightandofacrudefibrecontent,referredtodrymatter,not
exceeding0-9%>byweight30-97
11.02AIII(h)BarleygroatsandmealnotincludedunderNo11.02AIII(a) 0
11.02AIV(a)Oatgroatsandmeal,ofanashcontent,referredtodrymatter,notexceeding
2-3°/obyweight,ofategumentcontentnotexceeding0-1%,ofamoisture
contentnotexceeding11%andofwhichtheperoxydaseisvirtuallyinactivated25-61
11.02AIV(b)OatgroatsandmealnotincludedunderNo11.02AIV(a) 0
11.02AV(a)Maizegroatsandmeal,ofafatcontent,referredtodrymatter,notexceeding
0-9%byweightandacrudefibrecontent,referredtodrymatter,notexceeding
0-6%byweighti1)53-30
11.02AV(b)Maizegroatsandmeal,ofafatcontent,referredtodrymatter,notexceeding
1-3°/obyweightandofacrudefibrecontent,referredtodrymatter,not
exceeding0-8%byweight(')41-45
11.02AV(c)Maizegroatsandmeal,ofafatcontent,referredtodrymatter,exceeding
1-3%byweightbutnotexceeding1-7°/obyweightandofacrudefibrecontent,
referredtodrymatter,notexceeding1Ό%weight(x)35-53
11.02AVI Ricegroatsandmeal 56-78
11.02BIa)1(aa)Hulled(shelledorhusked)barley,ofanashcontent,referredtodrymatter,not
exceeding1°/obyweightandofacrudefibrecontent,referredtodrymatter,
notexceeding0-9%byweight(2)29-97
11.02BIa)1(bb)Hulled(shelledorhusked)barleynotincludedunderNo11.02BIa)1(aa)(*) 0
11.02BIa)2(aa)Clippedoats—
11.02BIa)2bb)(11)Hulled(shelledorhusked)oats,ofanashcontent,referredtodrymatter,not
exceeding2·3°/obyweight,ofategumentcontentnotexceeding0-5%ofa
moisturecontentnotexceeding11%andofwhichtheperoxydaseisvirtually
inactivated (2)22-77
11.02BIa)2bb)(22)Hulled(shelledorhusked)oats,notincludedunderNo11.02BIa)2bb)(11)(■) 0

1.9.76 OfficialJournaloftheEuropeanCommunities NoL240/15
Number
innomenclature
u*edforrefundsNomenclature insimplifiedwordingRefundin
u.a./metricton
(thirdcountrie»)
11.02BIb)1(aa)Hulledandslicedorkibbledbarley,ofanashcontent,referredtodrymatter,not
exceeding 1%byweightandofacrudefibrecontent,referredtodrymatter,
notexceeding0-9°/obyweight('Grütze'or'Grutten')(*)29-97
11.02BIb)1(bb)Hulledandslicedorkibbledbarley,notincludedunderNo11.02BIb)1(aa)
('Grütze'or'Grutten')(2)0
11.02BIb)2(aa)Hulledandslicedorkibbledoats,ofanashcontent,referredtodrymatter,not
exceeding2-3%weight,ofategumentcontentnotexceeding0-1°/o,ofamoisture
contentnotexceeding11°/oandofwhichthePeroxydaseisvirtuallyinactivated
('Grütze'or'Grutten')(2)24-19
11.02BIb)2(bb)HulledandslicedorkibbledoatsnotincludedunderNo11.02BIb)2(aa)
('Grütze'or'Grutten')(2)0
11.02BIIa)(1)Hulled(shelledorhusked)wheat,notslicedorkibbled(*) 0
11.02CIII(a)Pearledbarley,ofanashcontent,referredtodrymatter,notexceeding1°/oby
weight(withouttalc)—1stcategory(3)39-96
11.02CIII(b)Pearledbarley,ofanashcontent,referredtodrymatter,notexceeding1°/oby
weight(withouttalc)—2ndcategory(')31-97
11.02CIV Pearledoats(')0
11.02DII Ryenototherwiseworkedthankibbled—
11.02EIb)1(aa)Flakedoats,ofanashcontent,referredtodrymatter,notexceeding1e/oby
weightandofacrudefibrecontent,referredtodrymatter,notexceeding
0-9°/obyweight29-97
11.02EIb)1(bb)Flakedbarleynotincludedunder11.02EIb)1(aa) —
11.02EIb)2(aa)Flakedoats,ofanashcontent,referredtodrymatter,notexceeding2·3*/oby
weight,ofategumentcontentnotexceeding0-1°/o,ofamoisturecontentnot
exceeding12%andofwhichthePeroxydaseisvirtuallyinactivated28-46
11,012EIb)2(bb)Flakedoats,ofanashcontent,referredtodrymatter,notexceeding2-3®/oby
weight,ofategumentcontentexceeding0-1°/obutnotexceeding1-5%,ofa
moisturecontentnotexceeding12%andofwhichthePeroxydaseisvirtually
inactivated22-77
11.02EIb)2(cc)FlakedoatsnotincludedunderNos11.02EIb)2(aa)and11.02EIb)2(bb) —
ex11.02EIIc)(1)Flakedmaize,ofafatcontent,referredtodrymatter,notexceeding0-9%by
weightandofacrudefibrecontent,referredtodrymatter,notexceeding
0-7°/obyweight47-38
ex11.02EIIc)(2)Flakedmaize,ofafatcontent,referredtodrymatter,notexceeding1·3e/oby
weightandofacrudefibrecontent,referredtodrymatter,notexceeding
0-8%byweight38-49
ex11.02EIIc)(3)Flakedmaize,ofafatcontent,referredtodrymatter,exceeding1-3%butnot
exceeding1-7%byweightandofacrudefibrecontent,referredtodrymatter,
notexceeding1°/oweight
11.02EIIe)1Flakedrice 56-78
11.02FIII Barleypellets—
11.02FIV Oatpellets—
11.02FV Maizepellets—
11.02GI Wheatgerm,whole,rolled,flakedorground 10-89
11.02GII Gemofcerealsotherthanwheat,whole,rolled,flakedorground 7-40
11.07AIa)Unroastedmalt,obtainedfromwheat,intheformofflour 77-50

NoL240/16 OfficialJournaloftheEuropeanCommunities 1.9.It
Number
¡nnomenclature
usedforrefundsNomenclature insimplifiedwordingRefundin
u.a./metricton
(thirdcountriea)
11.07AIb)Unroastedmalt,obtainedfromwheat,otherthanintheformofflour 57-91
11.07AΠa)Unroastedmalt,otherthanthatobtainedfromwheat,intheformofflour 40-15
11.07AIIb)Unroastedmalt,otherthanthatobtainedfromwheat,otherthanintheform
offlour30-00
11.07B Roastedmalt 34-96
11.08AI Maizestarch 25-13
11.08AII Ricestarch 55-28
11.08AIII Wheatstarch 51-79
11.08AIV Potatostarch 25-13
11.08AV Starchesotherthanmaize,rice,wheat,orpotatostarch 25-13
11.09A Driedwheatgluten,ofaproteincontent,referredtodrymatter,notexceeding
82%byweight(NX6-25)94-16
17.02BIIa)Glucoseotherthanglucosecontaining,inthedrystate,99e/oormorebyweight
ofthepureproduct,intheformofwhitecrystallinepowder,whetherornot
agglomerated (4)32-78
17.02BIIb)Glucoseandglucosesyrupnotcontaining,inthedrystate,99%ormoreby
weightofthepureproduct,otherthanglucoseintheformofwhitecrystalline
powder,whetherornotagglomerated (4)25-13
17.05BI Flavouredorcolouredglucose,intheformofwhitecrystallinepowder,whether
ornotagglomerated32-78
17.05BII Flavouredorcolouredglucoseandglucosesyrup,otherthanintheformof
whitecrystallinepowder,whetherornotagglomerated25-13
23.02AIa)Brans,sharpsandotherresiduesderivedfromthesifting,millingorworkingof
maizeorriceofastarchcontentnotexceeding35%>byweight0
23.02AIb)2Brans,sharpsandotherresiduesderivedfromthesifting,millingorworkingof
maizeorrice,ofastarchcontentexceeding35°/obyweight,andnothaving
undergoneadenaturingprocess,orofastarchcontentexceeding45°/obyweight
andhavingundergonedenaturingprocess0
23.02AIIa)Brans,sharpsandotherresiduesderivedfromthesifting,millingorworking
ofmaizeorrice,ofastarchcontentnotexceeding28%byweightandof
whichthepercentagewhichpassesthroughasievewithanapertureof0-2mm
doesnotexceed10%byweightorofwhichthesiftedproducthasanash
content,calculatedondrymatter,notexceeding1*5°/obyweight0
23.02AIIb)Brans,sharpsandotherresiduesderivedfromthesifting,millingorworkingof
cerealsotherthanmaizeorrice,notincludedunderNo23.02AIIa)0
23.03AI Residuesfromthemanufactureofstarchfrommaize(excludingconcentrated
steepingliquors),ofaproteincontent,calculatedondrymatter,notexceeding
63%byweight(NX6-25)31-22
OTheexportrefundispaidinrespectofmaize,groatsandmeal:
—ofwhichapercentagenotexceeding30%passesthroughasievewithanapertureof315microns,
—ofwhichapercentagenotexceeding5%ofproductpassesthroughasievewithanapertureof150microns.
(•)'Hulledgrains'aregrainscorresponding tothedefinitiongivenintheAnnextoRegulation (EEC)No821/68(OJNoL149,29.t.IMS,
p.46).
(*)'Pearledgrain*'aregrainscorresponding tothedefinitiongivenintheAnnextoRegulation (EEC)No821/68(OJNoL149,29.(.1961,
p.46).
(*)PursuanttoRegulation (EEC)No2730/75theproductfallingwithinsubheading17.02BIenjoysthesameexportrefundastheproductfalling
withinMibheading17.02BII.