Proposal for a Council Regulation (EEC) amending Regulation (EEC) No 1785/81 on the common organization of the markets in the sugar sector
Date: 1993-01-29
Institutions: European Commission
Subjects: agricultural quota, cane sugar, common organisation of markets, marketing year, production aid, sugar

COMMISSION OF THE EUROPEAN  COMMUNITIES 

C0M(92) 573 final 

Brussels, 23 December  1992 

Proposal  for a 

COUNCIL REGULATION  (EEC) 

amending Regulation (EEC) No 1785/81 on the common organization 

of the markets  in the sugar sector 

(presented by the Commission) 

-  2 -

EXPLANATORY  MEMORANDUM 

The  production  arrangements  for  sugar,  the  arrangements  for  the 
supply  of  Community  refineries  and  the  arrangements  for  Community 
and national  aids 

After  being  extended  in  1991  to  cover  the  two  marketing  years 
1991/92  and  1992/93, the  production  quota  system  laid  down  in the 
basic  sugar  sector  Regulation  (EEC)  No  1785/81  must  again  be 
examined  with  a  view  to  establishing  the  rules  to  apply  in  this 
respect  from  1  July  1993.  This  new  examination  takes  place  at  a 
time  when  the  Community's  sugar  sector  has  to  face  a  number  of 
challenges  requiring  a  thorough  examination  of  all  of  the 
management  instruments.  Within  the  Community  in  particular,  the 
recent  decisions  taken  with  regard  to  the  reform  of  the  Common 
Agricultural  Policy  in  several  other  sectors  have  lead  to  a 
reorientation  of  the  policies  for  the  "grandes  cultures"  arable 
crops  such  as  cereals.  Furthermore  the  single  market  is  in  the 
first  stage  of  implementation  and  a  new  sweetener  of  agricultural 
origin  has  been  launched  on  the  Community's  markets  in  direct 
competition  with  sugar  and  isoglucose.  Finally  the  moment  has 
arrived  for  carrying  out  the  overall  examination  of  the 
arrangements  for  supplying  the  refining  industry  with  raw  sugar. 
At  the  world  market  level,  the  situation  continues  to  remain 
volatile and subject  to violent  and unpredictable disturbances with 
a  surplus  of  production  over  consumption  and  the  existence  of 
significant  levels of stocks. The  importance of  these questions and 
their  interdependence on the one hand, combined with  the short  time 
remaining  until  the new marketing  year  begins  and  the necessity  to 
be fully aware of  the first effects of  the reform of  the CAP  in the 
other  sectors  such  as  cereals  on  the  other  hand,  lead  the 
Commission  to  propose  to  the  Council  the  continuation  of  the 
existing  production  system  in the sugar  sector  in  its present  form 
for  the  1993/94  marketing  year,  together  with  the  system  for 
preferential  imports  of  raw  sugar  from  third  countries  into 
Portugal  that  has been  renewed  until  30  June  1993, as well  as  the 
arrangements  for  Community  refining  aids  and  for  national  aids  in 
Germany,  Italy and  the United Kingdom. 

11. The production of  inul in syrup 

Haying  been  founded  from  the  very  beginning  on  a  system  of 
institutional  prices  and  quotas,  the  common  organization  of  the 
markets  in  the  sugar  sector  had  to  include  within  its  field  of 
application,  besides  sugar  and  its  derivatives  and  the  basic 
agricultural  products  from  which  it  is  produced,  likewise  since 
1981  the  high  fructose  syrup  known  as  isoglucose.  This  processed 
agricultural  product  is obtained  generally  from  starch  transformed 
into glucose  and  is defined  as  "the  product  obtained  from  glucose 
or  its  polymers  with  a  content  by  weight  in  the  dry  state  of  at 
least  10% fructose". The  fructose  content  may  be  raised  to 98% or 
more and attain  the crystallization stage. 

-  3 -

As  in the case of sugar,  isoglucose  is subject  to the various rules 
that  are  particular  to  the  sugar  sector  such  as  the  quota 
arrangements  limiting  the  quantities  of  production  which  may  be 
marketed  within  the  Community  and  providing  for  the  collection of 
production  levies  to ensure  the self-financing  by  producers of  the 
costs resulting  from  the marketing of Community  surplusses of sugar 
and  isoglucose. 

Until  now,  isoglucose  has  been  the only  high-fructose  syrup  to be 
produced  on  a  large  scale  within  the  Community  and  marketed.  As a 
result  of  technological  developments  in  the  production  of  natural 
sweeteners,  the  production  of  a  new  high-fructose  syrup  has  been 
launched  at  the  industrial  stage  on  the  Community's  sweetener 
markets.  This  new  product,  which  may  be  called  inulin  svrup 
(fructose syrup)  is obtained  from chicory, as  is generally  the case 
at  the  present  time,  or  from  Jerusalem  artichokes.  The 
manufacturing  process  consists  of  the  extraction  of  inulin,  an 
oligo-polymer  of  fructose  forming  the principle  constituent  of  the 
roots  of  agricultural  products  such  as  chicory  and  Jerusalem 
artichokes, which  is not  itself a sweetener  but which  by partial or 
complete  hydrolysis  may  be  transformed  into  an  inulin  syrup  the 
fructose  content  of  which  can  reach  levels  in excess  of  80%. This 
product,  used  either  by  itself  or  after  mixing  with  glucose,  is 
entirely  comparable  with  isogiucose  but  does  not  fall  within  the 
legal  definition  of  that  product  laid  down  by  the  Community 
legislation  and  is  in the position  of  being  directly  substitutable 
for  isoglucose and  liquid sugar  and  therefore  in direct  competition 
with  the  latter. 

The  uncontrolled  production  of  this  high-fructose  syrup  can  lead 
therefore  to  the  substitution  of  isoglucose  and  liquid  sugars  on 
the Comunity's surplus markets, posing  the very  real  risk of market 
disturbance  with  the  inevitable  displacement  of  quantities  of 
Community  sugar  for  export  to  non-member  countries  with  export 
refund.  As  production  is  taking  place  entirely  outside  the  sugar 
sector  rules,  it  does  not  take  part  in  the  payment  of  the 
production  levies designed  to cover  the cost  of  the export  refunds 
under  the  self-financing  system  particular  to  the  sugar  sector, 
whilst  benefitting  indirectly  from  the market  support measures. 

If  the  production  arrangements  for  sugar  were  to  continue  to  be 
based on a system of quotas and guaranteed  prices, this  privileged 
economic  situation  that  exists would  serve  as an  incitement  to the 
development  of  production  to  an  even  greater  degree  and  would 
discriminate 
producing 
sugar 
undertakings  which  are  not  only  placed  in  a  position  of  unequal 
treatment,  but  which  must  bear  additional  costs  in  a  situation 
where  the  new  production  benefits  indirectly  from  the  guarantees 
granted  for  sugar  without  being  responsible  under  the  system's 
rules. 

isoglucose 

against 

the 

and 

-  4 -

After  taking  these  considerations  into  account,  the  Commission  is 
of  the  view  that  the  necessary  measures  should  be  taken,  in  the 
event  that  the  system  is renewed,  with  the  aim  of  extending  to  the 
production  of  inulin  syrups  the  rules  laid  down  by  the  common 
organization  of  the  sector's  markets.  The  Commission  considers, 
however,  that  while  the  said  measures  should  be  taken  on  the 
occasion  of  the establishment  in question,  that  is to say  after  the 
extension  of  the  existing  system  for  one  further  year,  the 
producers  concerned  must  be  informed  of  the  Community's  intentions 
in  this  respect.  It  is  for  this  reason  therefore  that  the 
Commission  proposes  to  provide  already  for  a  suitable  reference  to 
be  inserted  along  these  lines  in  the  appropriate  legal  provisions. 
Namely,  that  if  a  quota  system  was  to  be  retained  for  sugar  and 
isoglucose  from  1 July  1994, the quotas  applicable  to  inuline  syrup 
would  be established  by  reference  to  the production  recorded  during 
the  period  1  July  1992  to  30  June  1993  with  a  corrective  factor 
similar  to  that  used  for  isoglucose  (maximum  quota  not  less  than 
65%  and  not  exceeding  85% of  the  technical  production  capacity  per 
annum  as at  1 October  1992). 

- 5 -

Proposal  for a 

COUNCIL REGULATION  (EEC) 

amending Regulation  (EEC) No 1785/81 on  the common  organization 

of  the markets  in the sugar  sector 

THE COUNCIL OF THE EUROPEAN  COMMUNITIES, 

Having  regard  to  the  Treaty  establishing  the  European  Economic 

Community,  and  in particular  Articles 42 and 43 thereof, 

Having  regard  to the proposal  from  the Commission, 

Having  regard  to the opinion of  the European  Parliament, 

Having  regard  to the opinion of  the Economic and Social  Committee, 

Whereas  Article  23  of  Council  Regulation  (EEC)  No  1785/81  of 

30 June 1981  on  the  common  organization  of  the  markets  in  the  sugar 

sectorC),  as  last  amended  by  Regulation  (EEC)  No  3484/92<2),  lays 

down, on  the one  hand,  that  the  system  of  production  quotas  for  sugar 

is  to  apply  for  the  marketing  years  1991/92  and  1992/93  and,  on  the 

other  hand,  that  the Council  is to determine,  in good  time, the  system 

to be applied  from  1 July 1993; 

Whereas  the  new  orientation  of  the  common  agricultural  policy,  in 

particular  in  the  cereals  sector  has, among  its essential  objectives, 

to  lead  to  a  better  market  equilibrium  and  to  a  better  competitive 

position  for Community  agriculture; whereas  to achieve  that objective a 

lowering  of  Community  prices  and  guarantees  over  a  fixed  period  of 

three marketing years commencing  1 July  1993 has been provided  for; 

(1) 0J NO L 177, 1.7.1981, p. 4. 

(2) 0J No L 353, 3.12.1992, p. 8. 

-  6  -

Whereas  sugar  beet  constitutes  a  large-scale  arable  crop often  grown  by 

producers  in association  with  cereals; whereas  under  these  conditions  a 

similar  orientation  as  regards  guaranteed  prices  should  be  adopted  for 

sugar  beet  as  for  cereals  but  with  account  being  taken  of  the  elements 

that  are  specific  to  the  common  organization  of  the  markets  in  the 

sugar  sector,  in  particular  the  sugar  production  arrangements  and  the 

system  for  the  full  responsibiIity  of  the  producers  themselves  for  the 

costs  of  marketing  the  surpluses  of  Community  production;  whereas  for 

this  to  be  achieved  it  is necessary  to  wait  until  the  real  effects  of 

the  said  orientation  for  the  cereals  sector  are  known  in  order  to  be 

able  to apply  it  to  the sugar  sector  as much  for  sugar  beet,  the  sowing 

of  which  has  furthermore  already  begun  in  respect  of  the  1993/94 

marketing  year,  as  for  sugar  itself;  whereas  the  existing  price  and 

production  arrangements  should  consequently  be  continued  in  their 

present  form  for  one  further  marketing  year-, 

Whereas  Article  303  of  the  Act  of  Accession  of  Spain  and  Portugal 

provides  for  a preferential  system  for  the  adequate  supply  of  raw  sugar 

to  the  Portuguese  refineries  during  a  seven-year  period  following 

accession;  whereas  this  involves  the  application  of  a  reduced  levy  for 

imports  of  raw  sugar  from  third  countries  for  that  purpose  and  the  use 

of  available  supplies  of  raw  cane  and  beet  sugar  harvested  in  the 

Community  eligible  under  the  arrangements  laid  down  in  Council 

Regulation  (EEC)  No  2225/86  of  15  July  1986  laying  down  measures  for 

the  marketing  of  sugar  produced  in  the  French  overseas  departments  and 

for  equalization  of  the  price  conditions  with  preferential  raw 
sugar*3),  together  with  available  supplies  of  preferential  raw  sugar 

as  referred  to  in  Article  33  of  Regulation  (EEC)  No  1785/81;  whereas 

the  abovementioned  transitional  period  ended  on  31  December  1992; 

whereas  the  system  for  the  supply  of  Portuguese  refineries  has  been 

extended  until  30  June  1993  by  Regulation  (EEC) No  3484/92  pending  the 

establishment  of  the  definitive  arrangements  for  the  supply  of  the 

Community's  refineries  in  general;  whereas  the  reasons  pointing  to  a 

continuation  of  the  existing  price  and  production  arrangements  in  the 

(3) OJ  No L  194,  17.7.1986,  p. 7. 

-  7  -

sugar  sector  are  equally  valid  for  a  further  extension  until  30  June 

1994 of  the existing  system  for  the  supply  of  Portuguese  refineries  in 

view  of  the  fact  that  the  definitive  system  to  be  determined  for  the 

refining  industry  is closely  linked  to  that  remaining  to be  determined 

for  the production  of  sugar; 

Whereas  technical  progress  and  recent  industrial  developments  in  the 

production of  natural  sweeteners obtained  from  agricultural  products  in 

the  Community  have  led  to  a  new  generation  of  product,  hereinafter 

referred  to  as  "inulin  syrup",  the  characteristics  and  uses  of  which 

are  closely  comparable  with  those  of  isoglucose  and  liquid  sugar  which 

are  governed  by  the  common  organization  of  the  markets  in  the  sugar 

sector  provided  for  in  Regulation  (EEC)  No  1785/81;  whereas,  although 

inulin  syrup  is a  product  which  is  very  close  in nature  to  isoglucose 

in  particular,  it  is  not  covered  by  the  definition  of  the  latter  in 

Regulation  (EEC)  No  1785/81,  because  it  is  neither  obtained  from 

glucose  nor  made  by 

isomer izat ion  of  glucose  but 

instead  by 

hydrolysis  of  inuiin,  a  compound  composed  of  chains  of  fructose 

molecules;  whereas  production  of  inulin  syrup  is  consequently  not 

subject  to  the  constraints  deriving  from  the  quota  and  self-financing 

arrangements  applying  under  the  common  organization  of  the  markets  in 

the  sugar  sector  although  it  benefits  indirectly  from  the  guarantees 

provided  by  the market  organization  for  the products  covered  by  it; 

Whereas  inulin  syrup  is  a  direct  substitute  for  isoglucose  and  liquid 

sugar  and  as  such  is  in  direct  competition  with  those  products  under 

conditions of  unequal  treatment  to  the detriment  of  the  latter;  whereas 

for  this  reason  and  in  view  of  the  surplus  situation  for  Community 

sugar,  ail  production  of  inulin  syrup  necessarily  displaces  a  quantity 

of  sugar  for  export  at  the  charge  of  sugar  and  isoglucose  producers, 

accompanied  by  the  risk  of  serious  market  disturbance;  whereas  under 

these  conditions  it  is necessary  for  the  production  of  inuiin  syrup  to 

be  incorporated  as  rapidly  as  possible  within  the  common  organization 

of  the sugar  markets; 

- 8 -

Whereas,  on  the one  hand,  the  continuation  in  its present  form  of  the 

system  for  the  production  of  sugar  and  isoglucose  for  the  1993/94 

marketing  year  alone  and, on  the other  hand,  the  nearness  of  the  said 

marketing  year,  render  it  preferable  to  defer  the  application  of  the 

rules  laid  down  by  the common  organization of  the markets  in the sugar 

sector  to  this  new production; whereas  it  is nevertheless  necessary  to 

give  notice  to  the  producers  and  the  intending  producers  of  inulin 

syrup  that,  in  the  event  of  the  application  of  a  specific  production 

system  to sugar  and  isoglucose  from  the 1994/95 marketing year, such a 

system  will  be  extended  to  include,  with  effect  from  that  marketing 

year, the production of  inulin syrup under  similar  conditions; 

Whereas  this  Regulation  must  be  applied  under  the  best  possible 

conditions;  whereas,  to  that  end,  certain  transitional  measures  may 

prove  necessary;  whereas  provision  should  be made  for  such  measures  to 

be adopted  in accordance  with  the procedure  laid  down  in Article  41 of 

Regulation  (EEC) No 1785/81, 

HAS ADOPTED THIS REGULATION: 

Art icle 1 

Regulation  (EEC) No 1785/81  is hereby amended  as follows: 

1.  The  fourth  subparagraph  of  Article  9(4)  and  Article  9(4a)  are 

deleted. 

2.  In Article  9(4b),  the words  "From  the  1991/92  to  1992/93 marketing 

year", are  replaced  by  the words  "Throughout  the  1993/94 marketing 

year",  and  in  the  third  subparagraph  of  that  same  paragraph  the 

words  "Throughout  the  marketing  years  specified  in  the  first 

subparagraph"  are  replaced  by  the  words  "Throughout  the  marketing 

year  specified  in the first  subparagraph.". 

3.  In Article  9(4c),  the words  "From  1 January  1993  to 30 June  1993", 

are replaced  by  the words  "Throughout  the 1993/94 marketing year". 

- 9 

4.  Article  16a(1)  is replaced by the following: 

"1. Throughout  the  1993/94 marketing  year, a  reduced  levy shall  be 

charged on raw sugar  cane originating  in Côte d'Ivoire, Malawi, 

Zimbabwe  and  Swaziland  which  is  imported  into  mainland 

Portugal,  up  to  a  maximum  quantity  of  75 000  tonnes  of  white 

sugar equivalent." 

5.  Article 23  is replaced by the following: 

"Article 23 

1.  Articles  24  to  32  shall  apply  in  respect  of  the  1993/94 

market ing year. 

2.  For  the  period  referred  to  in paragraph  1 and  notwithstanding 

Articles  24(2)  and  25,  the  A  and  B  quotas  of  sugar-producing 

undertakings  and  isoglucose-producing  undertakings  shall  be 

those which obtained  in the 1992/93 marketing year. 

3.  For  the  period  referred  to  in paragraph  1,  the  basic  A  and  B 

production  quantities  for  sugar  and  isoglucose  serving  for  the 

allocation of  quotas shall  be  those  fixed, as the case may be, 

in Articles 24(2) and  24a(2). 

4.  The Council, acting  in accordance with  the procedure  laid  down 

in  Article  43(2)  of  the  Treaty,  shall  determine,  before 

1 January  1994,  the  system  to  be  applied  from  1 July  1994  to 

the production of  sugar,  isoglucose  and  inulin syrup. For  this 

purpose,  inulin  syrup  shall  be  considered  to  be  the  product 

covered  by  the  CN  code  ex  1702 60 90 10  or  ex  1702 90 90 10 

which  is obtained  as soon as  the hydrolysis of  inulin or oligo 

fructose  has  terminated,  with  a  content  in  the  dry  state  by 

weight of at  least  10% fructose  in the free form or  in the form 

of  sucrose.  In  the  event  that  a  production  system  based  on 

quotas  is  adopted  for  sugar  and  isoglucose,  the  quotas 

applicable  to  inulin  syrup  will  be  determined  for  each 

undertaking with  reference,  in particular, to production  during 

the  period  1  July  1992  to  30  June  1993  and  to  the  technical 

production capacity  per annum as at  1 October  1992." 

- 10 -

6.  In  Article  24(1)  and  (3),  the  date  "1990/91"  is  replaced  by 

"1992/93". 

7.  In  Article  28(2),  the  introductory  words  are  replaced  by  the 

fol lowing: 

"2. Before  the  end  of  the  1993/94  marketing  year,  a  cumulative 

recording  shall  be  made  of  the  1991/92,  1992/93  and  1993/94 

market ing years:". 

8.  In  Article  46(1),  (3)(b),  (5)  and  (6),  the  references  to  the 

marketing  years  "1991/92  and  1992/93",  and  in  Article  46(7)  the 

reference  to the marketing  years  "1990/91, 1991/92 and  1992/93" are 

replaced  by  "the 1993/94 marketing year." 

9.  In  Article  48,  the  date  "30  June  1992"  is  replaced  by  "30  June 

1994." 

Art icle 2 

This  Regulation  shall  enter  into  force  on  the  seventh  day  following 

that  of  its  publication  in  the  Official  Journal  of  the  European 

Commun i t i es. 

It shall  apply  from  1 July  1993. 

This  Regulation  shall  be  binding  in  its  entirety  and  directly 

applicable  in all Member  States. 

Done at Brussels, 

F or  t he  C o u n c i| 

The Preside» 

-  11 -

FINANCIAL  STATEMENT 

DATE: 

1. BUDGET HEADING: Expenditure 11 

Revenue 1000 and 1100 

APPROPRIATIONS:  (DB93): ECU 2.031 million 

ECU 1.263,7 and 716,1 mi 11 ion 

2. TITLE: 

Proposal for a Council Regulation (EEC) amending Regulation  (EEC) No 1785/81 on the cannon organization 
of the markets in the sugar sector. 

3. LEGAL BASIS: Articles 42 and 43 of the Treaty 

4. AIMS OF PROJECT: 

Prolongation of the cannon organization of the sugar markets for the 1993/94 marketing year. 

Period of 12 months 
(ECU mi 11 ion) 

Current Financial  Year 
(1993)(ECUmillion) 

Following Financial  Year 
(1994)(ECU mi 11 ion) 

2 095.7 

p.m. 

1 990.9 

1 501.1 

1996 

1997 

1993 

5.  FINANCIAL  IM^ICATIONS 

5.0 EXPENDITURE 

- CHARGED TO THE EC BUDGET 
- (REFUNDS/INTERVENTION) 

5.1  REVENUE 

- OWN RESOURCES OF THE EC 
(LEVIES/CUSTOMS DUTIES) 

- NATIONAL 

5.0.1  ESTIMATED  EXPENDITURE 
5.1.1  ESTIMATED REVENUE 

5.2 METHOD OF CALCULATION: 

1 501.1 

1995 

104.8 
p.m. 

(see attached tables for details of calculation) 
Expenditure  is al located 95% to the 1994 budget and 5% to the 1995 budget. 
Revenue is foreseen to be 100% for the 1994 budgetar  year. 

6.0 CAN THE PROJECT BE FINANCED FROM APPROPRIATIONS ENTERED  IN THE RELEVANT CHAPTER OF THE CURRENT BUDGET?" 

6.1 CAN THE PROJECT BE FINANCED BY TRANSFER BETWEEN CHAPTERS OF THE CURRENT BUDGET? 

6.2  IS A SUPPLEMENTARY BUDGET NECESSARY? 

6.3 WILL FUTURE BUDGET APPROPRIATIONS BE NECESSARY? 

OBSERVATIONS: 

YES 

YES 

NO 

YES 

- 1 2-

Annex 1 

EXPENDITURE  IN THE SUGAR SECTOR 

1.  Refunds: 

2 792 000 tonnes x 420 ECU/t 

-  1  172.6 

2.  Reimbursement of storage 

costs 

88.0 million t/month  x 5.2 ECU/t 

457.6 

3.  Expenditure of  intervention 

agencies for purchase and 
disposal operations 

(forfeit) 

4.  Refunds for use  in the 
chemical  industry 

200 000 x (420-70) ECU/t 

5.  Aid for the marketing"of 

raw sugar 

D0M-EUR  11: 290 000 t X ECU 63/t 
(cane) 

PORTUGAL: 90 000 t x ECU 63/t 
(beet) 

6.  Subsidies for the import of sugar 

7.  Stock depreciation: 

8.  Adaptation aid for the Portuguese 

industry 

9.  Community aid for raw sugar:  1 720 000 t x ECU 15.80/t 

1.0 

70.0 

18.3 

5.7 

p.m, 

p.m 

p.m 

27.2 

10. Community share of the 

nat ional UK aid 

1 130 000 t x ECU 4.5/t  x 25% 

1.3 

TOTAL 

1  753.7 

EFFECT OF THE DOUBLE RATE 1 753.7 x 1 195 - ECU 2 095.7 million (B) 

SUGAR  LEVIES  AND  HYPOTHESES  PER  UEfcBER  STATE 

INT  SUGAR  PRICE 

5 3 0 .1 

UEBL 

OK 

D 

GR 

ESP 

FR 

metrop 

dom 

IRL 

IT 

NL 

PORT 

UK 

EUR 12 

1.195 

1.195 

1.195 

1.195 

1.195 

1.195 

1.195 

1.195 

1.195 

1.195 

1.195 

ANNEX  2 

DOUBLE  RATE 

QUOTAS  A 

QUOTAS  B 

QUOTAS  AtB 

SUGAR 
PRODUCTION  A 

PRODUCT ION  B 

TOTAL  A te 

BASIC  LEVY 
B  LEVY 

TOTAL 

ISOGLUCOSE 
PRODUCTION  A 

PRODUCTION  B 

TOTAL  A te 

BASIC  LEVY 
B  LEVY 

TOTAL 

ADDITIONAL  LEVY 

STORAGE  LEVY 

QUANTITY  MARKETED 

SLMMRY 
- S U G AR  PRODUCTION 
- 
-STORAGE 
- A D D I T I O N AL 

ISOGLUCOSE  PRODUCTION 

TOTAL 

LEVIES 

EUR  11 
PORTUGAL 

OOOT 

OOOT 

OOOT 

OOOT 

OOOT 

OOOT 

2% 
37.96 

ECU mi 11 ion  (A) 

ECU mi 11 ion  (B) 

ECU  mi 11 ion  (A) 

ECU mi 11 ion  (B) 

SUB-TOTAL OF LEVIf 
OOEFF:  ( L / RH 
LOSSL 
REVENUE R 

S 

ECU  mi 11 ion 

ECU mi 11  ion i 

TAX 
OOOT 

ECU mi 11 ion  (A) 
ECU mi II  ion  (B) 

ECUA 

10.602 
196.788 

ECUA 

4.448 
83.403 

733.3 
631.3 

ECUA 
25 

ECU  mi 11 ion  (B) 
ECU mi 11 ion  (B) 
ECU  mi 11 ion  (B) 
ECU  mi 11 ion  (B) 

ECU  mi 11 ion  (B) 

680 

146 

826 

680 

146 

328 

96.6 

424.6 

2638 

811.3 

3449.3 

290 

29 

319 

960 

40 

1000 

2996 

805.8 

3801.8 

2530 

759.2 

3289.2 

466 

46.6 

182 

18.2 

512.6 

200.2 

1.320 

248.3 

1568.3 

CALCULATION CF  THE SUGAR PRODUCT 

328 

96.6 

2638 

811.3 

290 

29 

960 

40 

ON LEVIES 
2660 
759.2 

2560 
759.2 

300 

182 

18.2 

1320 

248.3 

690 

182 

872 

690 

182 

826 

424.6 

3449.3 

319 

1000 

3619.2 

3319.2 

300 

200.2 

1568.3 

872 

8.8 
29.0 

37.8 

45.2 

56.67 

15.58 

72.25 

0.3 
1.3 

1.6 

1.9 

4.5 
19.2 

23.7 

28.3 

36.6 
161.3 

197.9 

236.5 

3.4 
5.8 

9.2 

11.0 

10.6 
8.0 

18.6 

22.2 

38.4 
150.9 

189.3 

226.2. 

2.1 
3.6 

5.7 

6.8 

CALCULATION OF  THE  ISOGLUCOSE PRCOU 

CTION LEVIES 

28.88 

6.8 

35.68 

0.2 
0.6 

0.8 

1.0 

0.75 

0.75 

0.0 
0.0 

0.0 

0.0 

75 

8 

83 

0.4 
0.7 

1.1 

1.3 

15.89 

3.6 

19.49 

0 .1 
0.3 

0.4 

0.5 

16.6 
49.4 

66.0 

78.9 

16.57 

3.5 

20.07 

0.1 
0.3 

0.4 

0.5 

54.5 

5.4 

59.9 

1.040 

104 

1144 

11178.5 

2486.6 

13665.1 

2 

2 

0.0 
0.0 

0.0 

0.0 

9.2 
36.2 

45.4 

54.3 

5.69 

0.32 

5.69 

0.32 

0.0 
0.0 

0.0 

0.0 

0.0 
0.0 

0.0 

0.0 

1040 

104 

10990 

2434.6 

1144 

13424.6 

12.1 
20.7 

32.8 

39.2 

21.69 

5.79 

27.48 

0.1 
0.5 

0.6 
0.7 

142.3 
484.1 

626.4 

748.6 

221.5 

43.3 

264.7 

1.2 
3.7 

4.9 

5.9 

01 

M.CULATION ( 

T  THE AD0I1 

[lONAL LEVY 

39.4 
0.162 

23.7 
0.162 

198.7 
0.162 

9.2 
0.162 

19.7 
0.162 

189.7 
0.162 

5.7 
0.162 

66.4 
0.162 

45.4 
0.162 

0.0 
0.162 

33.4 
0.162 

631.3 

6.4 
7.6 

3.8 
4.5 

32.1 
38.4 

1.5 
1.8 

3.2 
3.8 

30.7 
36.7 

CALCULATIC 

<0F  THE  ST 

*AGE  LEVY 

880 

22.0 
26.3 

45.2 
1.9 
26.3 
7.6 

81.0 

424 

10.6 
12.7 

28.3 
0.0 
12.7 
4.5 

45.5 

3392 

84.8 
101.3 

236.5 
1.0 
101.3 
38.4 

377.2 

234 

5.9 
7.1 

11.0 
0.0 
7.1 
1.8 

19.9 

1021 

25.5 
30.5 

22.2 
1.3 
30.5 
3.8 

57.8 

3763 

94.1 
112.4 

226.2 
0.5 
112.4 
36.7 

375.8 

0.9 
1.1 

200 

5.0 
6.0 

6.8 
0.0 
6.0 
1.1 

10.7 
12.8 

7.3 
8.7 

1570 

39.3 
47.0 

78.9 
0.5 
47.0 
12.8 

942 

23.6 
28.2 

54.3 
0.0 
28.2 
8.7 

91.2 

13.9 

139.2 

0.0 
0.0 

2 

0.1 
0.1 

0.0 
0.0 
0.1 
0.0 

0.1 

5.4 
6.5 

102.0 
121.9 

1172 

13600 

29.3 
35.0 

39.2 
0.7 
35.0 
6.5 

81.4 

340.2 
406.6 

748.6 
5.9 
406.6 
121.9 

1283.0 

TOTAL 

ECU  2 1 8 .1  mi  11  i o n ( B) 

300000  T. 
2 0 0 0 00  T. 

ECU  4 0 5 . 0 A -X 
ECU  3 0 5 . 0 A -X 

1 . 1 95 
1 . 1 95 

- 
- 

ECU 
ECU 

1 4 5 .2  mi  11 i o n ( B) 
7 2 .9  mi  11 i o n ( B) 

-  n  -

ISSN 0254-1475 

COM(92) 573 final 

DOCUMENTS 

EN 

03 

Catalogue number : CB-CO-92-616-EN-C 

ISBN 92-77-51123-0 

Office for Official Publications of the European Communities 

L-2985 Luxembourg