Keywords

Summary



Keywords

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1.Agriculture - Products not covered by Annex II to the Treaty - Determination on the basis of the Common Customs Tariff - Treatment as a basic product included in Annex II for the purpose of applying export refunds and monetary compensatory amounts to a product extracted by processing - Not permissible

( EEC Treaty, Annex II )

2.Agriculture - Common organization of the markets - Export refunds - Exclusion of goods not covered by Annex II to the Treaty imported, put into free circulation and re-exported with or without further processing - Limits - Basic products resulting from the processing of previously imported products not covered by Annex II

( Council Regulation No 2682/72, Art . 9 )

3.Agriculture - Common organization of the markets - Milk and milk products - Export refunds - Exclusion of products originating outside the Community - Exceptions - Products on which the import levy has been collected and which are then re-exported without processing

( Council Regulation No 876/68, Art . 7 )

4.Agriculture - Monetary compensatory amounts - Grant - Exportation from the Community of a product originating outside the Community derived from goods not covered by Annex II to the Treaty - Conditions - Calculation

( Regulation No 974/71 of the Council; Commission Regulation No 1380/75 of the Commission, Art . 12(1 ) )

Summary

1.The classification of goods with regard to Annex II to the Treaty depends solely on their tariff classification according to the Brussels Nomenclature . It follows that neither the incorrect classification of goods upon their importation into the Community, a bona fide mistake by the purchaser as to the origin of the goods, the nature of the product extracted from those goods by processing, nor the fact that the product cannot be considered to be of Community origin because of the insubstantial character of the processing carried out can cause goods not falling under Annex II to the Treaty to be regarded as a basic product covered by that annex for the purposes of the subsequent application of the rules on the grant of export refunds and compensatory amounts in trade with non-member countries upon the exportation from the Community of substances extracted from those goods by processing .

2.Article 9 of Regulation No 2682/72 must be interpreted as precluding export refunds only in respect of goods not covered by Annex II, exported unprocessed or after processing, which have previously been imported as such from non-member countries and put into free circulation in the Community . Article 9 does not, however, apply to the exportation of a basic product resulting from the processing of goods not covered by Annex II which have previously been imported .

3.In accordance with the fundamental principle in that regard, to the effect that only products originating in the Community are entitled to a refund, Regulation No 876/68 laying down general rules for granting export refunds on milk and milk products and criteria for fixing the amount of such refunds precludes entitlement to refunds in respect of exports from the Community of a basic product extracted by processing from goods not covered by Annex II which cannot be considered to be of Community origin . Article 7 makes only one exception to that exclusion, in relation to products of non-Community origin on which the import levy has been collected and which are then re-exported without processing .

4.The exportation from the Community of a basic product extracted by processing from goods not covered by Annex II which cannot be considered to be of Community origin may give rise to the grant of monetary compensatory amounts under the conditions laid down in Regulation No 974/71 and the last subparagraph of Article 12(1 ) of Regulation No 1380/75 . The monetary compensatory amounts which may be due are not to be limited on the basis of the duties actually levied on importation into the Community of the goods in question or on the basis of the duties which should have been levied on that occasion in accordance with the correct tariff position .