ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(74)2098
Vol.1974/0347

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(74)2098 final
Brussels,9December1974
Proposalfora
REGULATION (EEC)OFTHECOUNCIL
establishing ataxontheexportation ofcertain
goodscoveredbyRegulation (EEC)No1059/69
(submittedtotheCouncilbytheCommission)
CGM(74)2098final

EXPLANATORY STATEMENT
Inthepresentsituationofsugarshortage,"theCommunityhas
introducedexportleviesandtaxestopreventexportsofsugarunprocessed
orintheformofsimplemixtures.
Furthermore,exporttaxeshavebeenintroducedforcertainpro­
cessedproductscontainingsugar,inthefruitandvegetable,dairyproduct
andcerealsectors,exportsofwhichproductscouldworsenthesugarshortage
intheCommunity.
Inordertocompletethelattermeasures,thisRegulationhasthe
objectiveoftaxingtheexportofgoodsoutsideAnnexIIoftheTreaty
manufacturedbytheprocessingindustry,andcoveredbyRegulation(SEC)
No1059/69(O.J.NoL141of12.6.1969,P.l)
Accordingtoarou.gfrestiiaatethebudgetaryreceiptsfortheCom­
munityarisingfromthislasttax,atarateof20UAper100Kgofsugar,
amounttoabout30millionUAbasedonanannualexportof150.000metric
tonsofsugarcontainedinthegoodscoveredbytheRegulation,viz.goods
withasucrosocontentofmorethan35/°.

PROPOSAL FORAREGULATION (EEC)OPTHECODICIL
establishing ataxontheexportation ofcertain goods covered
byRegulation (EEC)NO1059/69
THE COUNCIL OFTHE EUROPEAN COMMUNITIES .
Having regard totheTreaty establishing theEuropean Economic Community ,
Having regard toCouncil Regulation (EEC)NOIO59/69of28May1969 Jlaying
down thetrade arrangements applicable tocertain goods resulting from the
processing ofagricultural products (l)aslast amended byRegulation (EEC)
No1491/73(2)1andinparticular Article 14(3)thereof 5
Having regard totheproposal from theCommission ;
Whereas ,theshortage ofsugar ontheworld market aswell asthelarge increase
initsprice asaresult ofthis have contributed tothecreation ofashortage ~
situation intheCommunity ;
Whereas ,aware ofthis situation ,theCommission ,inapplication ofArticle
16ofRegulation IOO9/67/EECoftheCouncil of18December 1969 jon"^e
common organisation ofthemarket insugar (3),aslast amended byRegulation
(EEC)NO2476/74(4)7fixed aspecial levy ontheexportation ofwhite
sugar and ofraw sugar ;
Whereas ,inspite ofthis measure ,there arestill sugar supply difficulties
intheCommunity ;whereas this situation hasledtheCommunity toprovide
fortheimportation ofsugar financed byCommunity means inorder to ,
stabilize markets ,assure theavailability ofsupplies ,andensure that
supplies reach consumers atreasonable prices ;
(1)QJNoL141,12.6.1969 ,p.1
(2)QJNoL151,7.6.1973 ,p.1
(3)QJNoL308,18.12.1967 ,p.1 *. ;
(4)ÛJNoL264 ,1.10.1974 ,p.70 ' :

-2-
Whereasithasprovednecessarytointroducealsoexportleviesontaxesfor
certainprocessedproducts|
Whereas,inordertostrengthentheeffectof-thesemeasures,andalso
togiveequaltreatmenttoproductsofthevarioussectors,itisnecessary
tocompletethesemeasureswithappropriate measuresonallgoodscovered
"byRegulation(EEC)NO1059/69withahighsugarcontent;whereasthese
measuresmustensurethatexportsofthesegoodsdonotworsentheshortage
alreadyexistingintheCommunity,andthatthesugarpricesdonothavean
undesiredincidenceontradebetweenMemberStatesandwiththirdcountries;
Whereas,ataxontheexportationofthesegoodsmayconstituteanappropriate
measure;
HASADOPTEDTHISREGULATION
Article1
1.AllgoodsexportedtothirdcountriesandcoveredbyRegulation(EEC)
No1059/69,listedintheAnnextothisregulation,shallbeliableto
ataxiftheirsucrosecontentismorethan35$weight.
2.Therateofthistaxshallbe20UAper100Kgofsucrose,includinginvert
sugarexpressedassucrose.
3.However,thetaxreferredtoinparagraph1,shallnotapplytogoodson
theexportofwhichataxischargedpursuanttoCommissionRegulation
(EEC)NO3348/73of12December1973(5)»amendedbyRegulation(EEC)
NO344/74(6).
Article2
1.Detailedrulesfortheapplication --of.-thisRegulationshallbeadotedby
theCommissionafterconsultation ofthe"MemberStates.
2.TherateoftheexporttaxreferredtoinArticle1,maybechangedbythe
* \
CommissionafterconsultingMemberStates,takingintoaccount,inparticular s
(5)0J.NoL242,I3.i2.i973,p.16
(6)0JNoL40,12.2.1974 »P.6

thenc.turoofthegoodsandtheirsucrosecontent;themovementofprices
togetherwiththeeconomicconsiderations relatingtotheapplicationofthe
tax.
Article3
ThisRegulationshallenterintoforceon16December1974»
ThisRegulationshallbebindinginitsentiretyanddirectlyappliadi-'.d
inallMemberStates.
DoneatBrussels,
FortheCouncil
ThePresident

ΛίβΠΧ
CCT
heading
KODescription ofgoods
ex17.04Sugarconfectionery ,notcontainingcocoa,exceptliquorice
extractscontainingmorethan10^byweightofsugar"butnot
containingotheraddedsubstances
18.06Chocolateandotherfoodpreparations containingcocoa
19.01 Maltextract
19.02Preparations offlour,starchormaltextract,ofakind
usedasinfantfoodorfordieteticorculinarypurposes
containinglessthan50$"byweightofcocoa
19.031 1 Macaroni.,spaghettiandsimilarproducts I Macaroni,spaghettiandsimilarproducts I
19.04 ι
ίTapiocaandsago,tapiocaandsagosubstitutesobtainedfrom
patatoorotherstarches
19.05Preparedfoodsobtainedbytheswellingorroastingofcere­
alsorcerealproducts(puffedrice,cornflakesandsimilar
products)
19.06 Communionwafers,emptycachetsofakindsuitablefor
pharmaceutical use,sealingwafers,ricepaperandsimilar
products
19.07Bread,ships'biscuitsandotherordinarybakers'wares,
notcontainingsugar,honey,eggs,fats,cheeseorfruit
19.08Pastry,biscuits,cakesandotherfinebakers'wares,whether
ornotcontainingcocoainanyproportion
ex21.01Roastedcoffeesubstitutes,andextracts,essencesand
concentrates thereofotherthanroastedchicoryandextracts,
essencesandconcentrates thercf
ex21.05Bakers'yeast j
ex21.07 Poodpreparations notelsewherespecifiedorincludedcon­
tainingsugar,milkproducts,cerealsorproductsbasedon
cereals
ex22.02Lemonade,flavouredspawatersandflavouredaeratedwaters,
andothernon-alcoholic beverages,notincludingfruitand
vegetablejuicesfallingwithinheadingUo20.07
•^-oontainingriailklor milkfats
ex29.04Mannitol,sorhitol I
ex35.01Casein,caseinatesandothercaseinderivatives j
35.O5Dextrinsanddextringlues,solubleorroamedstarches,
starchglues
ex38.12Preparedglazingsandprepareddressingswithabasisof[
amylaceoussubstances I