Commission Regulation (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the application of the system of export refunds on agricultural products
Date: 1999-04-15
Institutions: European Commission
Subjects: agricultural product, export, export refund, third country

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Official Journal of the European Communities

L 102/11

COMMISSION REGULATION (EC) No 800/1999

of 15 April 1999

laying down common detailed rules for the application of the system of export
refunds on agricultural products

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

Having regard to Council Regulation (EEC) No 1766/92
of 30 June 1992 on the common organisation of the
market of cereals (1), as last amended by Commission
Regulation (EC) No 923/96 (2), and in particular Articles
13 and 21 thereof, and to the corresponding provisions of
the other regulations on the common organisation of the
markets in agricultural products,

Having regard to Council Regulation (EC) No 2799/98 of
15 December 1998 establishing agrimonetary arrange-
ments for the euro (3), and in particular Articles 3 and 9
thereof,

(1) Whereas Commission Regulation (EEC) No 3665/
87 of 27 November 1987 laying down common
detailed rules for the application of the system of
exports refunds on agricultural products (4), as last
amended by Regulation (EC) No 604/98 (5), has
been
amended;
whereas, on the occasion of fresh amendments, it
should be recast for the sake of clarity;

substantially

repeatedly

and

(2) Whereas

rules

the general

laid down by the
Council provide for the refund to be paid upon
proof being furnished that the products have been
exported from the Community; whereas entitle-
ment to the refund is acquired as soon as the
products have left the Community market, when a
single refund rate applies for all third countries;
whereas, where the rate of refund is differentiated
according to the destination of the products, enti-
tlement to the refund is conditional on importation
into a third country;

(3) Whereas

the implementation of

the Uruguay
Round Agreement on Agriculture makes the grant
of a refund subject, as a general rule, to the require-
ment of an export licence comprising the advance
fixing of the refund; whereas, however, deliveries in
the Community for international organisations and
for the armed forces, deliveries for victualling and
exports of small quantities are special cases and of
minor economic importance; whereas,
for those
reasons, provision has been made for a special
system without an export licence, in the interests of
simplifying such export operations and avoiding an

(1) OJ L 181, 1.7.1992, p. 21.
(2) OJ L 126, 24.5.1996, p. 37.
(3) OJ L 349, 24.12.1998, p. 1.
(4) OJ L 351, 14.12.1987, p. 1.
(5) OJ L 80, 18.3.1998, p. 19.

excessive administrative burden on economic oper-
ators and the competent authorities;

(4) Whereas, within the meaning of this Regulation,
the day of export is that during which the customs
authorities accept the act by which the declarant
shows his willingness to carry out the export of the
products for which he seeks the benefit of an
export refund; whereas such act is intended to draw
the attention, and in particular the attention of the
customs authorities, to the fact that the operation
under consideration is being carried out with the
aid of Community funds,
those
customs authorities shall carry out suitable checks;
whereas at the time of acceptance, products are
placed under customs supervision until their actual
export; whereas the date serves as a reference for
establishing the quantity, nature and characteristics
of the product exported;

in order

that

(5) Whereas, in the case of consignments in bulk or in
non-standard units, it is recognised that the exact
net mass of the products can be known only after
loading onto the means of transport; whereas, in
order to deal with that situation, provision should
be made for stating a provisional mass on the
export declaration;

(6) Whereas, for the sake of the proper application of
Council Regulation (EEC) No 386/90 of 12
February 1990 on the monitoring carried out at the
time of the export of agricultural products receiving
refunds or other amounts (6), as last amended by
Regulation (EC) No 163/94 (7), provision should be
made so that verification of whether the export
declaration matches the agricultural products is
carried out at the time of loading of the container,
lorry, vessel or other similar container;

(7) Whereas, where exports involve frequent consign-
ments of small quantities, provision should be
made for a simplified procedure as regards the rele-
vant day to be used for the determination of the
rate of refunds;

(8) Whereas, in order that the concept of ‘exportation
from the Community' may be interpreted con-
sistently, it should be specified that a product is to
be regarded as having been exported when it leaves
the customs territory of the Community;

(6) OJ L 42, 16.2.1990, p. 6.
(7) OJ L 24, 29.1.1994, p. 2.

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(9) Whereas it may be necessary for the exporter or
transporter to take steps in order to prevent deteri-
oration in the products intended for export during
the 60-day period following acceptance of
the
export declaration and before departure from the
customs territory of
the Community or before
arrival at destination; whereas freezing is such a
step, making it possible to leave the products
intact; whereas,
to comply with this
requirement, it should be permissible for freezing
to be carried out during the said period;

in order

(10) Whereas the competent authorities should ensure
that products leaving the Community or in transit
to a particular destination are in fact those which
have undergone the customs export
formalities;
whereas, to this end, when a product crosses the
territory of other Member States before leaving the
customs territory of the Community or reaching a
particular destination, use should be made of the
T5 control copy referred to in Articles 471 to 495
of Commission Regulation (EEC) No 2454/93 of 2
July 1993 laying down provisions for the imple-
mentation of Council Regulation (EEC) No 2913/
92 establishing the Community Customs Code (1),
as last amended by Regulation (EC) No 502/
1999 (2); whereas, however, it seems desirable, in
order
to
provide more flexible arrangements than the use of
the T5 control copy, in the case of transactions
under
the simplified Community transit pro-
cedures for carriage by rail or large containers
under Articles 412 to 442 of Regulation (EEC) No
2454/93, which provides that when a transport
operation begins within the Community and is to
end outside it, no formalities need to be carried out
at the customs office of the frontier station;

to simplify administrative procedure,

(11) Whereas in some instance a refund may be claimed
in respect of products which have been exported
and which have left the customs territory of the
Community, but which are returned for
the
purposes of transhipment or a transit operation
before reaching a final destination outside that
territory; whereas such returns may conceivably
also occur for reasons other than transport require-
ments, and more particularly for the purpose of
speculation; whereas in such cases compliance with
the 60-day time-limit for leaving the customs terri-
tory of the Community is undermined; whereas, in
order to avoid such situations, there is a need to
define clearly the conditions under which such
returns may take place;

(12) Whereas the arrangements provided for in this
Regulation may be accorded only to products
which are in free circulation and which are,
if
appropriate, of Community origin; whereas in the
case of certain compound products the refund is
fixed not on the basis of the product itself but by
reference to the basic products of which they are
composed; whereas in cases where the refund is
thus fixed on the basis of one or more components,
it is sufficient for the grant of the refund or the
relevant part
the component or
that
components in question themselves should meet
the requirements, or no longer do so solely because
they have been incorporated in other products;
whereas, in order to take into account the particular
status of certain components, a list should be drawn
up of products for which the refunds are fixed on
the basis of one component;

thereof

(13) Whereas Articles 23 to 26 of Council Regulation
(EC) No 2913/92 of 12 October 1992 establishing
the Community Customs Code (3), as last amended
by Regulation (EC) No 82/97 of
the European
Parliament and of the Council (4), define the non-
preferential origin of goods; whereas for the grant
of export refunds; only products wholly obtained or
substantially processed in the Community are
deemed to be of Community origin; whereas it is
appropriate to clarify, in order to reach uniform
application throughout
that
certain mixtures of products do not qualify for
refund;

the Member States,

(14) Whereas the rate of refund is determined by the
tariff classification of a product; whereas the classi-
fication may, for certain mixtures, goods put up in
sets and composite goods, result in the grant of a
higher
economically justified;
whereas it is therefore necessary to adopt special
provisions for determining the refund applicable to
mixtures, goods put up in sets and composite
goods;

refund than is

(15) Whereas, where the rate of

for which the refund was

the refund varies
according to the destination of the product, provi-
sion should be made for verification that
the
product has been imported into the third country
or countries
fixed;
whereas such a measure can be relaxed without
difficulty in respect of exports where the refund
involved is small and the transaction is such as to
offer
the products
concerned arrive at their destination, whereas the
purpose of the provision is to simplify the adminis-
trative work involved in the
submission of
evidence;

assurances

adequate

that

(1) OJ L 253, 11.10.1993, p. 1.
(2) OJ L 65, 12.3.1999, p. 1.

(3) OJ L 302, 19.10.1992, p. 1.
(4) OJ L 17, 21.1.1997, p. 1.

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(16) Whereas, where a single rate of refund applies to all
destinations on the day on which the refund is
fixed in advance, there is in certain cases a compul-
sory destination clause; whereas
situation
should be treated as a variation of the refund where
the rate of the refund applicable on the day on
which export takes place is lower than the rate, of
the refund applicable on the day of advance fixing,
adjusted where appropriate to the day on which
export takes place;

this

(17) Whereas, where the rate of refund is differentiated
according to the destination of the exported prod-
ucts, proof should be furnished that the product
concerned has been imported into a third country;
whereas completion of customs import formalities
consists notably in the payment of import duties
applicable in order
the product may be
that
marketed in the third country concerned; whereas
considering the diversity of situations prevailing in
the importing third countries,
it is advisable to
accept the production of customs import docu-
ments which give assurances that
the products
exported have arrived at their destination, whilst
hindering trade as little as possible;

(18) Whereas,

in order to assist the Community ex-
porters in obtaining proof of arrival at destination,
it should be provided that international control and
supervisory agencies approved by Member States
are to deliver arrival certificates for exported agri-
the Community benefiting
cultural products of
from a differentiated refund; whereas the approval
of
the
Member States which give their approval on a case-
by-case basis, in accordance with certain existing
guidelines; whereas it is appropriate to clarify the
situation and to integrate the principal guidelines
in this Regulation;

the responsibility of

these agencies

is

(19) Whereas,

in order

to put exports of products
enjoying a variable refund, according to destination,
on an equal footing with other exports, provision
should be made for part of the refund, calculated
on the basis of the lowest rate of refund applicable
on the day on which export takes place, to be paid
as soon as the exporter has furnished proof that the
product has
the
the customs
Community;

territory of

left

(20) Whereas in the case of differentiated refunds, if
there has been a change of destination, the refund
applicable to the actual destination is payable,
subject to a ceiling of the level of the amount
applicable to the destination fixed in advance;
whereas to prevent abuse whereby destinations with
the highest rates of refund are selected systemat-
ically, a system of penalties should be introduced
for changing the destination where the actual rate
of refund is less than the rate for the destination
fixed in advance; whereas this new provision has
consequences for the calculation of the part of the
refund payable once the exporter furnishes proof
that the product has left the customs territory of
the Community;

(21) Whereas Articles 23 to 26 of Regulation (EEC) No
2913/92 define the non-preferential origin of
goods; whereas it is appropriate in certain cases to
apply the criterion covering substantial processing
or working laid down in Article 24 to assess
whether products have actually reached their des-
tination;

(22) Whereas certain export transactions can lead to
deflection of trade; whereas, in order to prevent
such deflections, payment of the refund should be
subject to the condition that the product has not
only left the customs territory of the Community
but has also been imported into a third country or
has undergone substantial processing or working;
whereas, moreover, payment of the refund may, in
to the product’s having
some cases, be subject
actually been placed on the market
in the
importing third country or to its having undergone
substantial processing or working;

(23) Whereas

if a product has been destroyed or
damaged before being placed on the market in a
third country or undergoing substantial processing
the refund is considered not to be due; whereas in
such cases the exporter should have the oppor-
the
tunity of submitting evidence showing that
export operation was carried out in such economic
conditions as would have allowed the transaction to
be carried out in the normal course of events;

(24) Whereas Community financing of export opera-
tions is unjustified where the operation is not a
normal commercial transaction, since it has no real
economic purpose and is effected solely to obtain a
payment from the Community;

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(25) Whereas

steps

should be

taken to prevent
Community funds from being allocated for transac-
tions which do not correspond to any objective of
the system of export refunds; whereas this risk
exists for products attracting export refunds which
are subsequently reimported into the Community
without having undergone substantial processing or
working in a third country and on which reduced
or zero duty is paid on reimport rather than the
normal rate, pursuant to a preferential agreement or
a Council decision; whereas it is appropriate, in
order to limit constraints on exporters, to apply
such measures to the most sensitive products;

(26) Whereas it is appropriate,

in order to limit the
exporters’ uncertainty, to remove the requirement
as to repayment of refunds, whenever the product
is reimported into the Community more than two
years after exportation;

(27) Whereas, on the one hand,

the Member States
should be permitted to refuse to grant refunds, or
should be able to recover them; in flagrant cases
where they note that the transaction is not in line
with the aim of the system of export refunds and,
on the other hand, no excessive burden should be
placed on the national authorities through an obli-
gation systematically to verify all imports;

(28) Whereas products should be of a quality such that
they can be marketed on normal terms in the
Community; whereas it is appropriate, however, to
take account of
the specific obligations arising
from the standards in force in the third countries of
destination;

(29) Whereas certain products can lose the entitlement
to the refund when they cease to be of sound and
fair marketable quality;

(30) Whereas no export levy applies where an export
refund has been fixed in advance or determined by
tender, since exportation must be effected under
the conditions thus fixed in advance or determined
by tender; whereas, by the same token, it should be
provided that where an export is subject to an
levy fixed in advance or determined by
export

tender, exportation is to be effected under the
conditions laid down and therefore cannot qualify
for an export refund;

(31) Whereas, to enable exporters to finance their trans-
actions more easily, Member States
should be
authorised to advance all or part of the amount of
the refund as soon as the export declaration or
to the
payment declaration is accepted, subject
provision of security to guarantee repayment of the
amount advanced if it should later be found that
the refund ought not to have been paid;

(32) Whereas reimbursement of the amount paid in
advance of export must be made if there proves to
be no right to the export refund or if there was a
right to a smaller refund; whereas the reimburse-
ment must include an additional amount to avoid
abuses; whereas in case of force majeure the addi-
tional amount is not reimbursed;

(33) Whereas Council Regulation (EEC) No 565/80 (1),
as amended by Regulation (EEC) No 2026/83 (2),
lays down general rules for paying, in advance of
export, an amount equal to the export refund;

(34) Whereas Article 4(5) and (6) of Regulation (EEC)
No 565/80 provides that the day on which basic
products are brought under customs control is to
be used to determine the rate of refund applicable
or, the adjustments to be made to that rate;

(35) Whereas the operative date should accordingly be
the day on which the customs authorities accept
the declaration from the person concerned,
in
which he declares his intention to place the prod-
ucts or goods concerned under the arrangements
provided for in Articles 4 and 5 of Regulation
(EEC) No 565/80, and to export
them, with a
refund, after processing or storage; whereas that
declaration must include the necessary particulars
for the calculation of refunds;

(36) Whereas the purpose of paying the refund before
processing takes place is to put Community prod-
ucts on an equal footing with products imported
from non-member countries for processing and re-
exporting;

(37) Whereas the production methods for processed
products and their control procedures require a
degree of flexibility; whereas Article 115 of Regula-
tion (EEC) No 2913/92 provides for a system of
equivalence under the inward processing arrange-
ments;

(1) OJ L 62, 7.3.1980, p. 5.
(2) OJ L 199, 22.7.1983, p. 12.

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(38) Whereas to permit more efficient use of existing
storage capacity, it is appropriate to provide for a
system by which equivalence can be authorised for
products stored in bulk and which are to be
exported after processing;

of
payment
commenced;

the

refund has

already

been

(39) Whereas products which are not eligible for

refunds may not be equivalent products;

(40) Whereas it is clear from Commission Regulation
(EEC) No 3002/92 of 16 October 1992 laying down
common detailed rules for verifying the use and/or
destination of products from intervention (1), as last
amended by Regulation (EEC) No 770/96 (2), that
intervention products must reach the prescribed
destination; whereas, as a result, such products may
not be replaced by equivalent products;

(41) Whereas a time limit should be set for the export
of the products concerned; whereas that time limit
must be set taking into consideration the system of
export licences and advance fixing certificates;

(42) Whereas,

in cases where export

is preceded by
storage, it appears appropriate to restrict this Regu-
lation to those forms of handling intended to
in question;
ensure preservation of
whereas, in order to clarify the situation, it should
be laid down that such forms of handling do not in
any way affect the refund to be applied;

the goods

(43) Whereas Article 5 of Regulation (EEC) No 565/80
lays down that an amount equal
to the export
refund is to be paid as soon as the products or
goods have been brought under the customs ware-
housing or free zone procedure; whereas once the
payment declaration has been accepted, it should
be possible to transport such products or goods to a
Member State other than that in which payment is
made, for storage and subsequent export; whereas
provision should be made for a T5 control copy to
accompany the products or goods in order to
furnish proof of departure from the Community;
in order to prevent risks of duplicated
whereas,
payment,
be
endorsed with certain entries informing the paying
the Member State where the export
agency of
the procedure for
declaration is accepted that

declaration should

export

the

(44) Whereas no refund is granted if the time limit for
export or for submitting the proof required for
obtaining payment of the refund is not complied
with; whereas measures should be adopted similar
to those contained in Commission Regulation
(EEC) No 2220/85 of 22 July 1985 laying down
common detailed rules for the application of the
system of securities for agricultural products (3), as
last amended by Regulation (EEC) No 3403/93 (4);

(45) Whereas in the Member States products imported
from non-member countries for certain uses are
exempt from duties; whereas, in so far as those
outlets are substantial, Community products should
be placed on an equal footing with such products
from non-member countries; whereas this situation
arises particularly in the case of products used in
supplying ships and aircraft;

(46) Whereas in the case of ship and aircraft supplies
and deliveries to the armed forces it is possible to
lay down special rules for determining the amount
of the refund;

(47) Whereas products taken on board ship as supplies
are used for consumption on board; whereas, these
products, consumed as they are or used in the
preparation of food on board, qualify for the refund
in
applicable to unprocessed products; whereas,
view of the limited space available on aircraft, food
has to be prepared before it is taken on board;
whereas, with a view to harmonisation, rules should
be adopted so as to enable the same refund to be
given on agricultural products consumed on board
aircraft as are given to those consumed after prepa-
ration on board ship;

(48) Whereas the business of delivering ship and aircraft
supplies is a very specialised trade, warranting
special arrangements for the advance of refunds;
whereas products and goods delivered to victualling
warehouses must subsequently be delivered for
victualling; whereas deliveries to such warehouses
cannot be treated as final export for the purposes of
entitlement to refund;

(1) OJ L 301, 17.10.1992, p. 17.
(2) OJ L 104, 27.4.1996, p. 13.

(3) OJ L 205, 3.8.1985, p. 5.
(4) OJ L 310, 14.12.1993, p. 4.

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(49) Whereas, if use is made of these facilities and it is
later found that the refund should not have been
paid,
in effect have had the
unjustified benefit of an interest-free loan; whereas
measures should therefore be taken to preclude this
unwarranted benefit;

the exporters will

(50) Whereas in order to maintain the competitiveness
of Community goods supplied to platforms in
certain areas close to Member States,
refunds
should be made available at the rate applicable to
victualling within the Community; whereas the
in
payment of a refund rate above the lowest
respect of deliveries to a particular destination
cannot in any event be justified unless there is no
doubt that the goods have reached that destination;
whereas the delivery of supplies to platforms in
isolated sea areas is necessarily a specialised opera-
tion such that it would appear possible to exercise
sufficient control over deliveries; whereas subject to
adequate control measures being specified it would
appear reasonable to apply to deliveries the rate of
refund for victualling within the Community;
whereas it is possible to provide for a simplified
procedure for deliveries of
importance:
whereas, since the extent of territorial waters varies
according to the Member States between 3 and 12
miles,
it would also be reasonable to regard as
exports deliveries to all such platforms beyond the
three-mile limit;

lesser

(51) Whereas, when a naval vessel belonging to a
Member State is victualled on the high seas by a
naval supply vessel operating from a Community
port, it is possible to obtain certification of that
delivery from a competent authority; whereas it
would be reasonable to apply to such deliveries the
same rate of refund as applies to victualling in a
Community port;

(52) Whereas it is desirable that agricultural products
used in supplying ships and aircraft should qualify
for an identical refund whether they are taken on
board a ship or an aircraft within the Community
or outside it;

(53) Whereas deliveries of such supplies in third coun-
tries may be direct or indirect; whereas methods of
supervision appropriate to each type of delivery
should be introduced;

(54) Whereas under the provisions of Article 161(3) of
Regulation (EEC) No 2913/92 the island of Heligo-
land does not qualify as a destination for which
refunds are payable; whereas the consumption of

agricultural products from the Community in the
island of Heligoland should be
encouraged;
whereas the necessary provisions should be adopted
for that purpose;

(55) Whereas since the entry into force of the Interim
Agreement on trade and customs union between
the Community and San Marino (1) the territory of
that State no longer forms part of the customs
follows
territory of
from Articles 1, 5 and 7 of that Agreement that
prices for agricultural products are at the same level
within the customs union and that there is, there-
fore, no economic justification for granting export
refunds on Community
agricultural products
consigned to San Marino;

the Community; whereas it

(56) Whereas, if an application for repayment or remis-
sion of duties is subsequently refused, the products
concerned may be eligible for an export refund or
will be subject, as the case may be, to an export
levy or export charge; whereas consequently, it is
necessary to lay down special provisions;

(57) Whereas, generally, armed forces stationed in a
non-member country which do not come under
the command of that country, international organ-
isations and diplomatic bodies established in a
third country obtain their supplies free of import
duty; whereas it appears possible to take specific
measures (cid:190) in respect of armed forces which are
under the command either of a Member State or an
international organisation of which at least one of
the Member States is a member, in respect of inter-
national organisations of which at
least one
Member State is a member and in respect of diplo-
matic bodies (cid:190) which provide that the proof of
import shall be furnished by a special document;

(58) Whereas a provision should be introduced whereby
the refund is to be paid by the Member State on
whose territory the export declaration was accepted;

(59) Whereas it may happen that by reason of circum-
stances beyond the control of the exporter the T5
control copy cannot be produced even though the
product has
the
the customs
Community or has reached a particular destination;
whereas
situation may impede trade;
whereas in such circumstances other documents
should be recognised as equivalent;

territory of

such a

left

(60) Whereas in the interests of sound administrative
practice, applications for payment of the refund,
accompanied by all relevant documents, should be
required within a reasonable period, save in cases of
force majeure and in particular when it has not
been possible to comply with the time limit
because of administrative delays beyond the control
of the exporter;

(1) OJ L 359, 9.12.1992, p. 13.

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(61) Whereas the period in which the payment of the
export
refunds is carried out varies from one
Member State to the other; whereas it is advisable,
in order to avoid distortions to competition, to
the
introduce a maximum uniform period for
payment of these refunds by the paying agencies;

(62) Whereas exports of very small quantities of prod-
ucts are of no economic significance and are liable
to overburden the competent authorities unneces-
sarily; whereas
the
the competent
Member States should be given the option of
refusing to pay refunds in respect of such exports;

services of

(63) Whereas the Community rules provide for the
granting of export refunds on the sole basis of
objective criteria, in particular as to the quantity,
nature and characteristics of the product exported,
and its geographical destination; whereas, in the
light of experience, measures to combat irregular-
ities and notably fraud harmful to the Community
budget should be intensified; whereas, to that end,
the recovery of
provision should be made for
amounts over-paid and sanctions
to encourage
exporters to comply with Community rules;

(64) Whereas, to ensure the correct functioning of the
system of export
refunds, sanctions should be
applied regardless of any subjectivity of the fault;
whereas it
is nevertheless appropriate to waive
sanctions in certain cases, and notably where there
is an obvious error recognised by the competent
authority, and to provide harsher sanctions in cases
of intent; whereas those measures are necessary,
and should be proportionate, sufficiently dissuasive,
and uniformly applied throughout
the Member
States;

(65) Whereas, in order to ensure equal treatment for
in Member States, explicit provision
exporters
refunds are
should be made, as far as export
concerned, for any amount over-paid to be reim-
bursed with interest by the beneficiary, and the
should be laid down;
procedure for payment

recovered,

and interest

whereas, in order better to protect the Commun-
ity’s financial interest, provision should be made,
where the right to a refund is transferred, for that
obligation to be extended to the transferee; whereas
and sanctions
sums
collected, should be credited to the European Agri-
cultural Guidance and Guarantee Fund (EAGGF)
in accordance with the principles laid down in
Article 8(2) of Council Regulation (EEC) No 729/
the
70 of 21 April 1970 on the financing of
common agricultural policy (1), as last amended by
Regulation (EC) No 1287/95 (2);

(66) Whereas, in order to ensure uniform application
throughout the Coummunity of the principle of
legitimate expectation where amounts over-paid are
recovered, the conditions under which that prin-
ciple may be invoked should be laid down without
prejudice to the treatment of irregular expenditure
as provided for, in particular, in Articles 5 and 8 of
Regulation (EEC) No 729/70;

(67) Whereas the exporter should be responsible in
particular for the acts of any third party which
could make it possible to obtain improperly the
documents needed for payment of the refund;

(68) Whereas

the relevant management committees
have not delivered opinions within the time limits
set down by their chairmen,

HAS ADOPTED THIS REGULATION:

TITLE I

SCOPE AND DEFINITIONS

Article 1

to derogations provided for

in
Without prejudice
Community regulations specific to certain products, this
Regulation lays down common detailed rules for the
application of the system of export refunds, hereinafter
referred to as ‘refunds', provided for in:

(cid:190) Article 3 of Council Regulation No 136/66/EEC (3)

(oils and fats),

(cid:190) Article 17 of Council Regulation (EEC) No 804/68 (4)

(milk and milk products),

(cid:190) Article 13 of Council Regulation (EEC) No 805/68 (5)

(beef and veal),

(1) OJ L 94, 28.4.1970, p. 13.
(2) OJ L 125, 8.6.1995, p. 1.
(3) OJ L172, 30. 09. 1996, p. 3025/66
(4) OJ L 148, 28.6.1968, p. 13.
(5) OJ L 148, 28.6.1968, p. 24.

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(cid:190) Article 13 of Council Regulation (EEC) No 2759/

(e)

‘differentiated refund' means:

75 (1)

(pigmeat),

(cid:190) Article 8 of Council Regulation (EEC) No 2771/75 (2)

(eggs),

(cid:190) Article 8 of Council Regulation (EEC) No 2777/75 (3)

(poultrymeat),

(cid:190) Article 17 of Council Regulation (EEC) No 1785/
(sugar, isoglucose and inulin syrup),

81 (4)

(cid:190) Articles 55 and 56 of Council Regulation (EEC) No

822/87 (5)

(wine),

(cid:190) Article 13 of Regulation (EEC) No 1766/92 (cereals),

(cid:190) Article 13 of Council Regulation (EEC) No 3072/

95 (6)

(rice),

(cid:190) Article 35 of Council Regulation (EC) No 2200/96 (7)

(fruit and vegetables),

(cid:190) Articles 16, 17 and 18 of Council Regulation (EC) No
2201/96 (8), (products processed from fruit and veget-
ables).

Article 2

1.

For the purposes of this Regulation:

(a) (cid:190) ‘products' means the products listed in Article 1,

and goods,

(cid:190) ‘basic products' means products

intended for
export after processing into processed products or
intended for export after
into goods; goods
processing shall also be regarded as basic prod-
ucts,

(cid:190) ‘processed products' means products obtained
from the processing of basic products and on
which refunds are payable,

(cid:190) ‘goods' means the goods listed in Annex B to
Commission Regulation (EC) No 1222/94 (9);

(b)

‘import duties' means customs duties, charges having
equivalent effect and other import charges provided
for under the common agricultural policy or under
specific trade arrangements applicable to certain
goods resulting from the processing of agricultural
products;

(c)

‘Member State of export' means the Member State in
which the export declaration is accepted;

(d)

‘advance fixing of the refund' means the fixing of the
refund on the day of submission of the application
for an export licence or advance-fixing certificate, the
rate being adjusted by any increase or corrective
amount applicable to the refund;

(1) OJ L 282, 1.11.1975, p. 1.
(2) OJ L 282, 1.11.1975, p. 49.
(3) OJ L 282, 1.11.1975, p. 77.
(4) OJ L 177, 1.7.1987, p. 1.
(5) OJ L 84, 27.3.1987, p. 1.
(6) OJ L 329, 30.12.1995, p. 18.
(7) OJ L 297, 21.11.1996, p. 1.
(8) OJ L 297, 21.11.1996, p. 29.
(9) OJ L 136, 31.5.1994, p. 5.

(cid:190) more than one rate of refund is fixed on the same
product depending on the third country of desti-
nation, or

(cid:190) one or more rates of refund are fixed on the same
product according to the third country of destina-
tion, no rate being fixed for one or more third
countries;

(f)

‘differentiated part of the refund' means the part of
the refund obtained by deducting from the total
amount of the refund applicable the refund paid or to
be paid on the basis of proof of exit from the customs
territory of the Community, calculated in accordance
with Article 18;

(g)

‘export' means the completing of customs export
formalities followed by the exit of the products from
the customs territory of the Community;

(h)

‘T5 control copy' means the document referred to in
Articles 471 to 495 of Regulation (EEC) No 2454/93;

(i)

‘exporter' means the natural or legal person who is
entitled to the refund. Where an export licence with
advance fixing of the refund must or may be used,
the holder or, where appropriate, the transferee of the
licence shall be entitled to the refund. The exporter
for customs purposes may be different
from the
exporter within the meaning of this Regulation, given
the relationship between economic operators under
private law, except where otherwise stated in special
provisions adopted under certain common market
organisations;

(j)

‘advance on refund' means an amount equal at most
to the refund paid from the time of acceptation of
the export declaration;

(k)

the refund' means advances on
‘prefinancing of
refunds where goods are processed or stored prior to
export, pursuant to Regulation (EEC) No 565/80;

(l)

‘rate of refund determined by invitation to tender'
the refund quoted by the exporter and
means
accepted by tender;

(m)

‘customs territory of
the Community' means the
territories referred to in Article 3 of Regulation (EEC)
No 2913/92;

(n)

‘refund nomenclature' means the agricultural product
nomenclature for export refunds in accordance with
Commission Regulation (EEC) No 3846/87 (10);

(o)

‘export licence' means the document referred to in
Article 1 of Commission Regulation (EEC) No 3719/
88 (11).

(10) OJ L 366, 24.12.1987, p. 1.
(11) OJ L 331, 2.12.1988, p. 1.

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For the purposes of this Regulation, refunds deter-
2.
mined by invitation to tender shall rank as refunds fixed
in advance.

3. Where an export declaration covers several different
refund nomenclature codes or Combined Nomenclature
codes, the entries relating to each code shall be deemed to
be separate declarations.

TITLE II

EXPORTS TO THIRD COUNTRIES

CHAPTER 1

Entitlement to refunds

Section 1

G e n e r a l p r o v i s i o n s

Article 3

Without prejudice to Articles 18, 20, 21 of this Regulation
and Article 4(3) of Council Regulation (EC) No 2988/
95 (1), entitlement to the refund is acquired:

(cid:190) on leaving the customs territory of the Community,
when a single refund rate applies for all third coun-
tries,

(cid:190) on importation into a specific third country, when a
differentiated refund applies for that third country.

Article 4

1.
Entitlement to the refund shall be conditional upon
presentation of an export licence with advance fixing of
the refund, except in the case of exports of goods and
international food aid within the meaning of Article 10(4)
of the Uruguay Round Agreement on Agriculture.

However, no licence shall be required to obtain a refund:

(cid:190) where the refund per export declaration does not

exceed EUR 60,

(cid:190) in cases covered by Articles 6, 36, 40, 44 and 45 and

Article 46(1),

(cid:190) for deliveries to Member States’ armed forces stationed

in third countries.

2. Notwithstanding paragraph 1, an export licence with
advance fixing of the refund shall also be valid for the
exportation of a product covered by a 12 -digit product
code other than that indicated in box 16 of the licence if
both products belong:

(cid:190) to the same category as referred to in the second
paragraph of Article 13a of Regulation (EEC) No
3719/88, or

(cid:190) to the same product group, provided that

such
product groups have been defined for this purpose in
accordance with the procedure laid down in Article 23
of Regulation (EEC) No 1766/92 or the corresponding
articles of the other regulations governing the organ-
isation of the common market.

In the cases
following further conditions shall apply:

in the first

set out

subparagraph,

the

(cid:190) if

the rate of refund corresponding to the actual
product is equal to or higher than the rate applicable
to the product shown in box 16 of the licence, the
latter rate shall apply,

(cid:190) if

the rate of refund corresponding to the actual
product
is lower than the rate applicable to the
product indicated in box 16 of the licence, the refund
to be paid shall be that obtained by the application of
the rate corresponding to the actual product, less, save
in cases of force majeure, 20 % of the difference
between the refund corresponding to the product
indicated in box 16 of the licence and the refund for
the actual product.

(b) of Article 18(3) apply,

Where the second indent of the second subparagraph and
point
the reduction to be
applied to the refund corresponding to the actual product
and the actual destination shall be calculated on the
difference between the refund corresponding to the
product and destination indicated on the licence and the
refund corresponding to the actual product and destina-
tion.

For the purpose of applying this paragraph, the rates of
refund to be taken into consideration shall be those valid
on the day on which the licence application is lodged.
Where necessary those rates shall be adjusted on the day
the export declaration or payment
of acceptance of
declaration.

3. Where paragraph 1 or 2 and Article 51 apply to the
same export operation, the amount resulting from para-
graph 1 or 2 shall be reduced by the amount of the
penalty referred to in Article 51.

Article 5

1.
‘Day of export' means the day on which the customs
authorities accept the export declaration stating that a
refund is to be applied for.

The date of acceptance of the export declaration

2.
shall determine:

(a) the rate of refund applicable where the refund is not

(1) OJ L 312, 23.12.1995, p. 1.

fixed in advance;

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Official Journal of the European Communities

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(b) any adjustments to be made to the rate of refund

where it is so fixed in advance;

The following shall be considered non-standard units: live
animals,

(half-) carcases and quarters.

(c) the quantity, nature and characteristics of the product

exported.

3.
Any other act having the same effect in law as
acceptance of the export declaration shall be deemed
equivalent to such acceptance.

4.
The document used on export to qualify for a refund
shall include all information necessary to calculate the
refund, and in particular:

(a) for products:

(cid:190) a description, simplified where appropriate, of the
products in accordance with the export refund
nomenclature, together with the refund nomencla-
ture code and, where necessary to calculate the
refund, the composition of the products concerned
or a reference thereto,

(cid:190) the net mass of the products or, where applicable,
the quantity expressed in the unit of measurement
to be used when calculating the refund;

(b) in the case of goods, the provisions of Regulation (EC)

No 1222/94 shall apply.

5.
At the time of acceptance or of the act envisaged in
paragraph 3, the products shall be placed under customs
control in accordance with Article 4(13) and (14) of Regu-
lation (EEC) No 2913/92 until they leave the customs
territory of the Community.

6.
By way of derogation from Article 282(2) of Regula-
tion (EEC) No 2454/93, the authorisation to make the
export declaration in a simplified form may stipulate that
the simplified declaration shall contain an estimate of the
net mass of products exported in bulk or in non-standard
units, where the exact quantity can only be established
once loading onto the means of transport is completed.

The additional declaration indicating the exact net mass
must be lodged once loading is completed. It must be
accompanied by documentary evidence of the exact net
mass loaded.

No refund shall be granted for quantities exceeding
110 % of
the estimated net mass. Where the mass
actually loaded is less than 90 % of the estimated net
mass, the refund for the net mass actually loaded will be
reduced by 10 % of the difference between the refund
corresponding to 90 % of the estimated net mass and the
refund corresponding to the mass actually loaded.

Notwithstanding point (d) of Article 278(3) of Regulation
(EEC) No 2454/93, the provisions of this paragraph shall
apply to products placed under the prefinancing arrange-
ments under Article 26 of this Regulation.

All persons exporting products for which they claim

7.
a refund shall be required to:

(a) lodge the export declaration with the competent
customs office in the place in which the products are
to be loaded for transport for exportation;

(b) inform that customs office at least 24 hours prior to
commencement of the loading operations and indi-
cate
loading. The
competent authorities may stipulate a time limit other
than 24 hours.

anticipated duration of

the

The competent customs office may authorise the loading
operations after having accepted the export declaration,
before expiry of the time limit referred to in point (b).

The competent customs office shall be enabled to make
physical checks and identify the goods for transport to the
office of
the
Community.

territory of

from the

customs

exit

the first

for administrative reasons,

If,
subparagraph
cannot be applied, the export declaration may only be
lodged with a competent customs office in the Member
State concerned and, where a physical check is carried out
in accordance with Regulation (EEC) No 386/90, any
goods presented must be completely unloaded. However,
the goods do not have to be unloaded completely where
the competent authorities can perform an exhaustive
physical check.

Article 6

By way of derogation from Article 5(2), where the quant-
ities exported do not exceed 5 000 kilograms of product
per refund nomenclature code in the case of cereals or
500 kilograms per refund nomenclature or Combined
Nomenclature code in the case of other products and
where such exports involve frequent consignments, the
Member State may allow the last day of the month to be
used to determine the refund applicable or, if the refund
is fixed in advance, any adjustments to be made thereto.

Where the refund is fixed in advance or is determined by
invitation to tender, the licence shall be valid on the last
day of the month of export.

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Official Journal of the European Communities

L 102/21

Exporters authorised to make use of this option shall not
apply the normal procedure for the quantities set out in
the first paragraph.

In the case of Member States not participating in
economic and monetary union, the last day of the month
shall also be used to. determine the euro exchange rate
into national currency applicable to the amount of the
refunds.

ished by means of the duly endorsed original of the T5
control copy.

Boxes 33, 103, 104 and, where appropriate, 105 of the
control copy, inter alia, shall be completed. The appro-
priate entry shall be, made in Box 104.

Article 9

Article 7

1.
For the purpose of granting refunds in the case of
export by sea, the following special provisions shall apply:

1. Without prejudice to Articles 14 and 20, payment of
the refund shall be conditional upon proof being furn-
the products covered by accepted export
ished that
declarations have left
the
Community in their unaltered state within 60 days of
such acceptance.

the customs

territory of

However, the quantities of products taken as samples at
the time of completion of customs export formalities and
not returned subsequently shall be regarded as not having
been removed from the products’ net mass from which
they were actually taken.

For

the purposes of

2.
this Regulation, catering
supplies delivered to drilling or extraction rigs as defined
in point (a) of Article 44(1) shall be deemed to have left
the customs territory of the Community.

Freezing shall be without prejudice to compliance

3.
with paragraph 1.

the product

This shall also apply to repackaging, provided that such
repackaging does not result in a change in the subheading
the
of
subheading of the goods in the Combined Nomenclature.
Repackaging may take place only after
the customs
authorities have given their agreement.

in the refund nomenclature or

Where repackaging takes place, the T5 control copy shall
be completed accordingly.

The affixing or changing of labels may be authorised
under the same conditions as repackaging under the
second and third subparagraphs.

4. Where for reasons of force majeure an exporter
cannot comply with the time limit laid down in para-
graph 1, that time limit may, at the exporter’s request, be
extended for such period as the competent authorities of
the Member State of export deem necessary in the
circumstances.

Article 8

If, before leaving the customs territory of the Community,
a product covered by an accepted customs declaration
crosses Community territory other
the
Member State of export, proof that the product has left
the customs territory of the Community shall be furn-

than that of

(a) Where the T5 control copy or the national document
proving that the products have left the customs ter-
ritory of the Community has been endorsed by the
competent authorities, the products may not, except
in cases of force majeure, remain for more than 28
days for the purposes of transhipment in any other
port(s) located in the same or another Member State.
That time limit shall not apply where the products
have left the final port in the customs territory of the
Community within the original 60-day time limit.

(b) Refunds shall be paid subject to presentation to the

paying agency of:

(cid:190) a declaration by the exporter that the products are
not to be transhipped in another Community port,

or

(cid:190) proof of compliance with (a). Such proof shall
consist in particular of the transport document(s),
or a copy or photocopy thereof, covering the prod-
ucts from departure from the first port at which
the documents referred to in (a) were endorsed, to
arrival in the third country in which they are to be
unloaded.

Declarations as referred to in the first indent shall be
subject to suitable spot checks by the paying agency.
The proof referred to in the second indent shall be
required for that purpose.

In cases of export by vessels operating a direct ship-
ping service to a third country port without calling at
any other Community port, Member States may apply
a simplified procedure for the purpose of the first
indent.

(c) As an alternative to the conditions set out in point (b),
the Member State of exit may stipulate that the T5
control copy or the national document proving that
the products have left the customs territory of the
Community is to be endorsed only on presentation of
a transport document specifying a final destination
outside the customs territory of the Community.

In such cases, one of the following entries shall be
added by the competent authorities of the Member
in the
State of exit under the heading ‘Remarks'
section headed ‘Control of use and/or destination' on
the T5 control copy or under the corresponding
heading of the national document:

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Official Journal of the European Communities

17. 4. 1999

(cid:190) Documento de transporte con destino fuera de la

CE presentado,

up to their arrival in the third country in which they
are to be unloaded, shall be required.

(cid:190) Transportdokument med destination uden for EF

forelagt,

(cid:190) Bef(cid:148)rderungspapier mit Bestimmung außerhalb

der EG wurde vorgelegt,

(cid:190) Upobakk(cid:149)lemo (cid:146)ccqavo letavoq(cid:145)r le pqooqisl(cid:149)

ejt(cid:149)r EJ

(cid:190) Transport document showing a destination outside

the Community has been presented,

(cid:190) Document de transport avec destination hors CE

pr(cid:130)sent(cid:130),

(cid:190) Documento di trasporto con destinazione fuori CE

presentato,

(cid:190) Vervoerdocument voor bestemming buiten EG

voorgelegd,

(cid:190) Documento de transporte com destino fora da CE

apresentado,

(cid:190) Kuljetusasiakirja,

jossa ilmoitetaan yhteis(cid:148)n tulli-

alueen ulkopuolinen m(cid:132)(cid:132)r(cid:132)paikka, on esitetty,

(cid:190) Transportdokument med

destination
utanf(cid:148)r gemenskapens tullomr(cid:134)de har lagts fram.

slutlig

Compliance with this point shall be verified by suit-
able spot checks conducted by the paying agency.

(d) Where it is found that the conditions set out in point
(a) have not been complied with, for the purposes of
Articles 35 and 50 the day, or days, by which the
28-day time limit is exceeded shall be deemed to be
days by which the time limit laid down in Articles 7
and 34 is exceeded.

If both the 60-day time limit laid down in Article
7(1} and the 28-day time limit laid down in point (a)
are exceeded, the amount by which the refund is to
be reduced or the part of the security to be forfeited
shall be equal to that due to the greater of the two
overruns.

For the purpose of granting refunds in the case of
the

2.
export by road, by inland waterway or by rail,
following special provisions shall apply:

(a) Where the T5 control copy or the national document
proving that the products have left the customs ter-
ritory of the Community has been endorsed by the
competent authorities, the products concerned may
not, except in cases of force majeure, return to such
territory other than for the purpose of a transit opera-
tion and for not more than 28 days. That time limit
shall not apply where the products concerned have
left the customs territory of the Community defini-
tively within the original 60-day time limit.

(b) Compliance with point (a) shall be verified by suitable
spot checks conducted by the paying agency. In such
cases the transport documents covering the products

In cases where it is found that the conditions set out
in (a) have not been complied with, for the purposes
of Articles 35 and 50 the day, or days, by which the
28-day time limit is exceeded shall be deemed to be
days by which the time limit laid down in Articles 7
and 34 is exceeded.

If both the 60-day time limit laid down in Article 7(1)
and the 28-day time limit
laid down in (a) are
exceeded, the amount by which the refund is to be
reduced or the part of the security to be forfeited shall
be equal to that due to the greater of the two overruns.

3.
For the purpose of granting refunds in the case of
export by air, the following special provisions shall apply:

(a) The T5 control copy or

the national document
proving that the products have left the customs terri-
tory of
the Community may be endorsed by the
competent authorities only on presentation of a trans-
port document indicating a final destination outside
the customs territory of the Community.

(b) In cases where it is found that, after completion of the
formalities referred to in point (a), the products have
remained, except in cases of force majeure, for more
than 28 days for the purpose of transhipment in one
or more other airports in the customs territory of the
Community, the day, or days, by which the 28-day
time limit
for the purposes of
Articles 35 and 50, be deemed days by which the time
limit laid down in Articles 7 and 34 is exceeded.

is exceeded shall,

If both the 60-day time limit stipulated in Article 7(1)
and the 28-day time limit stipulated in this point are
exceeded, the amount by which the refund is to be
reduced or the part of the security to be forfeited shall
be equal to that due to the greater of the two overruns.

(c) Compliance with this paragraph shall be verified by
suitable spot checks conducted by the paying agency.

(d) The 28-day time limit laid down in (b) shall not apply
where the products concerned have left the customs
territory of the Community definitively within the
original 60-day time limit.

Article 10

for carriage by rail or

1. Where the product is placed, in the Member State of
export, under one of the simplified Community transit
procedures
large containers
provided for in Articles 412 to 442 of Regulation (EEC)
No 2454/93, for carriage to a station of destination or for
delivery to a consignee outside the customs territory of
the Community, payment of the refund shall not be
conditional on production of the T5 control copy.

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For the purposes of paragraph 1, the competent
2.
customs office shall ensure that the words ‘Departure
from the customs territory of the Community under the
simplified Community transit procedure for carriage by
rail or large containers' are entered on the document
issued with a view to payment of the refund.

3.
The customs office where the products are placed
under a procedure as referred to in paragraph 1 may not
permit the contract of carriage to be amended so that
carriage ends within the Community unless it is estab-
lished that:

(cid:190) where the refund has been paid, such refund has been

reimbursed,

or

(cid:190) the necessary steps have been taken by the authorities
concerned to ensure that the refund is not paid.

However, where the refund has been paid pursuant to
paragraph 1 and the product has not left the customs
territory of the Community within the time limit laid
down, the competent customs office shall so inform the
agency responsible for paying the refund and shall
provide it as soon as possible with all the necessary partic-
ulars. In such cases the refund shall be regarded as over-
paid.

4. Where a product circulating under the external
Community transit procedure or the common transit
procedure is placed in a Member State other than that of
export under a procedure as provided for in paragraph 1
for carriage to a station of destination or delivery to a
consignee
the
Community, the customs office at which the product has
been placed under a procedure as referred to above shall
insert one of the following entries under ‘Remarks' in the
section headed ‘Control of use and/or destination' on the
back of the original of the T5 control copy:

customs

territory

outside

the

of

(cid:190) Salida del territorio aduaneiro de la Comunidad bajo
el r(cid:130)gimen de tr(cid:145)nsito comunitario simplificado por
ferrocarril o en grandes contenedores:

(cid:190) Documento de transporte:

tipo: ...............................................................

n(cid:156)mero:

.........................................................

(cid:190) Fecha de aceptaci(cid:155)n para el transporte por parte
de la administraci(cid:155)n ferroviaria o de la empresa de
................................
transportes de que se trate:

(cid:190) Udgang af Fællesskabets toldomr(cid:134)de i henhold til
ordningen for den forenklede procedure for fælles-
skabsforsendelse med jernbane/store containers:

(cid:190) Transportdokument:

type:

..............................................................

nummer:

........................................................

(cid:190) Dato for overtagelse ved jernbane eller ved det
...............................

p(cid:134)gældende transportfirma:

(cid:190) Ausgang aus dem Zollgebiet der Gemeinschaft im
gemeinschaftlichen
Rahmen
vereinfachten
in
Versandverfahrens mit der Eisenbahn oder
Großbeh(cid:132)ltern:

des

(cid:190) Bef(cid:148)rderungspapier:

Art: ................................................................

Nummer:

.......................................................

(cid:190) Zeitpunkt der Annahme zur Bef(cid:148)rderung durch
die Eisenbahnverwaltung oder das betreffende
...............................
Bef(cid:148)rderungsunternehmen:

(cid:190) (cid:130)nodor ap(cid:149) to tekymeiaj(cid:149) (cid:146)davor tgr Joim(cid:149)tgtar up(cid:149)
to apkopoigl(cid:146)mo jahest(cid:150)r tgr joimotij(cid:147)r dialetaj(cid:149)-
lisgr le sidgq(cid:149)dqolo (cid:147) lec(cid:145)ka elpoqeulatojib(cid:150)tia:

(cid:190) (cid:130)ccqavo letavoq(cid:145)r:

t(cid:151)por: .............................................................

aqihl(cid:149)r: ..........................................................

(cid:190) Gleqolgm(cid:148)a apodow(cid:147)r cia letavoq(cid:145) ap(cid:149) tg sidg-
qodqolij(cid:147) aqw(cid:147) (cid:147) tgm emdiaveq(cid:149)lemg etaiqe(cid:148)a leta-
............................................................
voq(cid:145)r:

(cid:190) Exit from the customs territory of the Community
under the simplified Community transit procedure for
carriage by rail or large containers:

(cid:190) Transport document:

type:

..............................................................

number:

.........................................................

(cid:190) Date of acceptance for carriage by the railway
undertaking
transport
......................................................

authorities
concerned:

the

or

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(cid:190) Sorte du territoire douanier de la Communaut(cid:130) sous le
simplifi(cid:130) par

r(cid:130)gime du transit
chemin de fer ou par grands conteneurs:

communautaire

(cid:190) Document de transport:

esp(cid:138)ce:

...........................................................

num(cid:130)ro:

.........................................................

(cid:190) Kuljetusasiakirja:

tyyppi:

...........................................................

numero:

.........................................................

(cid:190) P(cid:132)iv(cid:132), jona rautatieviranomainen tai asianomainen
................

kuljetusyritys hyv(cid:132)ksyi kuljetettavaksi:

(cid:190) Date

d’acceptation

par
pour
l’administration des chemins de fer ou par
...................
l’entreprise de transports concern(cid:130)e:

transport

le

(cid:190) Uscita dal
regime di
ferrovia o grandi contenitori:

territorio doganale della Comunit(cid:133) in
transito comunitario semplificato per

(cid:190) Documento di trasporto:

tipo: ...............................................................

numero:

.........................................................

(cid:190) Data di accettazione per il trasporto da parte delle
.....
ferrovie o dell’impresa di trasporto interessata:

(cid:190) Uitgang uit het douanegebied van de Gemeenschap
de regeling vereenvoudigd communautair douanever-
voer per spoor of in grote containers:

(cid:190) Vervoerdocument:

type:

..............................................................

nummer:

........................................................

(cid:190) Utf(cid:148)rsel

fr(cid:134)n gemenskapens tullomr(cid:134)de enligt det
f(cid:148)r j(cid:132)rnv(cid:132)gstrans-

f(cid:148)renklade transiteringsf(cid:148)rfarandet
porter eller transporter i stora containrar:

(cid:190) Transportdokument:

typ:

................................................................

nummer:

........................................................

(cid:190) Mottagningsdag f(cid:148)r befordran hos j(cid:132)rnv(cid:132)gsf(cid:148)re-
taget eller det ber(cid:148)rda transportf(cid:148)retaget: .............

Where the contract of carriage is amended so that carriage
terminates within the Community, paragraph 3 shall
apply mutatis mutandis.

the

under

external Community

5. Where a product is taken over by the railways in the
Member State of export or another Member State and
circulates
transit
procedure or the common transit procedure under a
contract of carriage for combined road-rail transport by
rail to a destination outside the customs territory of the
Community, the customs office competent for or nearest
to the rail terminal at which the product is taken over by
the railways shall insert one of the following entries under
‘Remarks' in the section headed ‘Control of use and/or
destination' on the back of the original of the T5 control
copy:

(cid:190) Datum van aanneming ten vervoer door de
betrokken spoorwegadministratie of de betrokken
.......................................
vervoeronderneming:

(cid:190) Salida del territorio aduanero de la Comunidad por
ferrocarril en transporte combinado por ferrocarril
carretera:

(cid:190) Sa(cid:146)da do territ(cid:155)rio aduaneiro da Comunidade aø
abrigo do regime do tr(cid:131)nsito comunit(cid:145)rio simplificado
por caminho-de-ferro ou em grandes contentores:

(cid:190) Documento de transporte:

tipo: ...............................................................

n(cid:156)mero:

.........................................................

(cid:190) Data de aceita(cid:135)(cid:209)o para o transporte pela adminis-
tra(cid:135)(cid:209)o dos caminhos-de-ferro ou pela empresa de
......................................
transporte interessada:

(cid:190) Viety

yhteis(cid:148)n

yksinkertaistetussa
tullialueelta
yhteis(cid:148)n passitusmenettelyss(cid:132) rautateitse tai suurissa
konteissa

(cid:190) Documento de transporte:

tipo: ...............................................................

n(cid:156)mero:

.........................................................

(cid:190) Fecha de aceptaci(cid:155)n del transporte por parte de la
administraci(cid:155)n ferroviaria: .................................

(cid:190) Udgang af Fællesskabets toldomr(cid:134)de ad jernbane ved

kombineret jernbane-/landevejstransport:

(cid:190) Transportdokument:

type:

..............................................................

nummer:

........................................................

(cid:190) Dato for overtagelse ved jernbane:

......................

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(cid:190) Ausgang aus dem Zollgebiet der Gemeinschaft mit
der Eisenbahn zur Bef(cid:148)rderung im kombinierten
Straßen- und Schienenverkehr:

(cid:190) Documento di trasporto:

tipo: ...............................................................

numero:

.........................................................

(cid:190) Bef(cid:148)rderungspapier:

Art: ................................................................

Nummer:

.......................................................

(cid:190) Zeitpunkt der Annahme zur Bef(cid:148)rderung durch
.................................

die Eisenbahnverwaltung:

(cid:190) (cid:130)nodor ap(cid:149) to tekymeiaj(cid:149) (cid:146)davor tgr Joim(cid:149)tgtar
sidgqodqolij(cid:150)r le sumduasl(cid:146)mg letavoq(cid:145) sidgqodqo-
lij(cid:150)r-odij(cid:150)r:

(cid:190) (cid:130)ccqavo letavoq(cid:145)r:

e(cid:148)dor:

.............................................................

aqihl(cid:149)r: ..........................................................

(cid:190) Gleqolgm(cid:148)a apodow(cid:147)r cia tg letavoq(cid:145) ap(cid:149) tg
..............................

dio(cid:148)jgsg tym sidgqodq(cid:149)lym:

(cid:190) Exit from the customs territory of the Community by
rail under combined transport by road and by rail:

(cid:190) Transport document:

type:

..............................................................

number:

.........................................................

(cid:190) Date of acceptance for carriage by the railway
authorities: ......................................................

(cid:190) Sorte du territoire douanier de la Communaut(cid:130) par
chemin de fer, en transport combin(cid:130) rail-route:

(cid:190) Document de transport:

esp(cid:138)ce:

...........................................................

num(cid:130)ro:

.........................................................

(cid:190) Date

d’acceptation

pour

le

l’administration des chemins de fer:

transport
par
...................

(cid:190) Uscita dal

territorio doganale della Comunit(cid:133) per
ferrovia nell’ambito di un trasporto combinato strada-
ferrovia:

(cid:190) Data di

acettazione del

dell’amministrazione delle ferrovie:

trasporto da parte
....................

(cid:190) Uitgang uit het douanegebied van de Gemeenschap

per spoor, b¶ gecombineerd rail-wegvervoer:

(cid:190) Vervoerdocument:

type:

..............................................................

nummer:

........................................................

(cid:190) Datum van aanneming ten vervoer door de spoor-
wegadministratie: .............................................

do

(cid:190) Sa(cid:146)da
por
rodo-ferrovi(cid:145)rio:

territ(cid:155)rio

aduaneiro

caminho-de-ferro,

em transporte

da Comunidade
combinado

(cid:190) Documento de transporte:

tipo: ...............................................................

n(cid:156)mero:

.........................................................

(cid:190) Data de aceita(cid:135)(cid:209)o do transporte pela administra(cid:135)(cid:209)o
.....................................

dos caminhos-de-ferro:

(cid:190) Viety yhteis(cid:148)n tullialueelta rautateitse yhdistetyss(cid:132)

rautatie- ja maantiekuljetuksessa:

(cid:190) Kuljetusasiakirja:

tyyppi:

...........................................................

numero:

.........................................................

(cid:190) P(cid:132)iv(cid:132), jona rautatieviranomainen hyv(cid:132)ksyi kuljetet-
...........................................................

tavaksi:

(cid:190) Utf(cid:148)rsel fr(cid:134)n gemenskapens tullomr(cid:134)de p(cid:134) j(cid:132)rnv(cid:132)g vid

kombinerad j(cid:132)rnv(cid:132)gs- och landsv(cid:132)gstransport:

(cid:190) Transportdokument:

typ:

................................................................

nummer:

........................................................

(cid:190) Mottagningsdag f(cid:148)r befordran hos j(cid:132)rnv(cid:132)gsf(cid:148)re-
taget ..............................................................

A contract of carriage for combined road-rail transport
which is amended so that carriage terminates within the
Community instead of outside may not be performed by
the railway authorities without prior authorisation from
the office of departure. In such cases, paragraph 3 shall
apply mutatis mutandis.

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Article 11

1.
Refunds shall be granted only on products which,
irrespective of the customs situation regarding the pack-
aging:

(cid:190) are of Community origin and are in free circulation

within the Community, or

(cid:190) are in free circulation within the Community, or

(cid:190) are in free circulation within the Community, the
refund in this case being limited in amount to the
import charge collected at the time of import.

The legislative provisions on the common organisation of
the market in the product concerned shall determine the
conditions applicable to the product having regard to the
first subparagraph.

2. Where the refund is granted on condition that the
product is of Community origin, exporters shall declare
the origin as defined in the second and third subpara-
graphs in accordance with the Community rules in force.

For the grant of the refund, products are of Community
origin if they are wholly obtained in the Community or if
they underwent
substantial processing or
working in the Community in accordance with the provi-
sions of Article 23 or 24 of Regulation (EEC) No 2913/92.

their

last

Without prejudice to paragraph 5, products obtained from
the following shall not qualify for refund:

(cid:190) materials originating in the Community, and

(cid:190) agricultural materials covered by the regulations
referred to in Article 1 imported from third countries
which did not undergo a substantial processing in the
Community.

3.
For the purposes of Article 17(12) of Regulation
(EEC) No 1785/81, exporters shall declare that the sugar
meets one of the conditions laid down in that Regulation
and shall specify the condition in question.

4. Declarations under paragraphs 2 and 3 shall be veri-
fied in the same way as the other information in export
declarations.

5. Where compound products qualifying for a refund
on one or more of their ingredients are exported, the
refund on the latter shall be granted subject to its or their
compliance with the condition set out in paragraph 1.

The refund shall also be granted where the ingredient, or
ingredients, in respect of which the refund is claimed
came originally within the terms set out in paragraph I
and are no longer in flee circulation on account solely of
their incorporation in other products.

For the purposes of paragraph 5, refunds on the
6.
following shall be deemed to be refunds fixed on the basis
of an ingredient:

(cid:190) basic products of the cereals, eggs, rice, sugar, milk
and milk products sectors, exported in the form of
goods referred to in Annex B to Regulation (EC) No
1222/94,

(cid:190) white sugar and raw sugar falling within CN code
1701, glucose and glucose syrup falling within CN
codes 1702 30 51, 1702 30 59, 1702 30 91, 1702 30 99,
1702 40 90 and 1702 90 50, isoglucose falling within
CN codes 1702 30 10, 1702 40 10, 1702 60 10 and
1702 90 30 and beet and cane syrups falling within
CN codes 1702 60 95 and 1702 90 99, used in prod-
ucts listed in Article 1(2) of Regulation (EC) No 2201/
96,

(cid:190) milk and milk products and sugar exported in the
form of products falling within CN codes 0402 10 91
to 99, 0402 29, 0402 99, 0403 10 31 to 39, 0403 90 31
to 39, 0403 90 61 to 69, 0404 10 26 to 38, 0404 10 72
to 84 and 0404 90 81 to 89 and exported in the form
of goods falling within subheading 0406 30 which are
not in either of the situations referred to in Article
9(2) of the Treaty,

(cid:190) cereals exported in the form of products falling within
CN codes 2309 10 11 to 70 and 2309 90 31 to 70 and
listed in Annex A to Regulation (EEC) No 1766/92,

(cid:190) milk and milk products exported in the form of prod-
ucts falling within CN codes 2309 10 11 to 70 and
2309 90 31 to 70 and listed in Article 1 of Regulation
(EEC) No 804/68.

Article 12

The rate of refund applicable to mixtures falling
1.
within Chapters 2, 10 and 11 of the Combined Nomen-
clature shall be that applicable:

(a) in the case of mixtures one ingredient of which
accounts for at least 90 % by weight, to that ingre-
dient;

(b) in the case of other mixtures, to the ingredient to
which the lowest refund rate applies. In cases where
one or more of the ingredients does not qualify for a
refund, no refund shall be payable on such mixtures.

2.
For the purposes of calculating the refunds applic-
able to goods put up in sets and composite goods, each
component shall be considered to be a separate product.

3.
Paragraphs 1 and 2 shall not apply to mixtures,
goods put up in sets and composite goods for which
special rules of calculation are laid down.

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L 102/27

Article 13

The provisions relating to the advance fixing of refunds
and to adjustments to be made thereto shall apply only to
products for which a rate of refund equal to or greater
than zero is fixed

mass that might occur in the course of transport as a
result of natural causes and which are recognised by the
competent authorities or due to samples taken in accord-
ance with the provisions of the second subparagraph of
Article 7(1).

Section 2

Article 16

D i f f e r e n t i a t e d r e f u n d s

Article 14

1. Where the rate of refund varies according to destina-
tion, refunds shall be paid subject to the additional condi-
tions laid down under Articles 15 and 16.

2. Where a single rate of refund applies in respect of
all destinations on the day of advance fixing and a
compulsory destination is stipulated, the refund shall be
deemed to vary according to destination where the rate
applying on the day of acceptance of the export declara-
tion is lower than the rate fixed in advance, as adjusted,
where appropriate, on the date of such acceptance.

Article 15

The products shall be imported in their unaltered
1.
state into the third country or one of the third countries
for which the refund applies within 12 months of the date
of acceptance of
the export declaration; however, an
extension of this limit may be granted in accordance with
Article 49.

2.
Products shall be considered to have been imported
in their unaltered state if there is no evidence whatsoever
of processing.

However:

(cid:190) operations as referred to in Article 29(4) conducted
with a view to the safekeeping of the products may be
carried out prior to import and shall be without preju-
dice to compliance with paragraph 1,

(cid:190) products processed prior to import shall be considered
to have been imported in their unaltered state
provided that processing takes place in the third
country into which all the products resulting from
such processing are imported.

A product

shall be considered to have been
3.
imported when the customs import formalities, in partic-
ular those concerning the collection of import duties in
the third country have been completed.

The differentiated part of the refund shall be paid
4.
the
on the mass of
customs formalities for
in the third country;
import
however, no account shall be taken of any variations in

the products which underwent

1.
Proof that customs formalities for importation have
been completed shall, as the exporter chooses, be furn-
ished by one of the following documents:

(a) the customs document or a copy or photocopy
thereof; such copy or photocopy shall be certified as
being a true copy by the body which endorsed the
original document, an official agency of the third
country concerned, an official agency of a Member
State in the third country concerned or an agency
responsible for paying the refund;

(b) a certificate of unloading and importation drawn up
by an international control and supervisory agency
approved by a Mermber State in accordance with the
minimum requirements set out in paragraph 5. The
date and number of the customs document of import
must appear on the certificate concerned.

2. Where the exporter cannot obtain the document
chosen in accordance with points (a) or (b) of paragraph 1
even after taking the appropriate steps, or where there are
doubts as to the authenticity of the document furnished,
proof
for
importation may be furnished by one or more of the
following documents

completion of

formalities

customs

of

(a) a copy of the unloading document issued or endorsed
in the third country for which a refund is payable;

(b) a certificate of unloading issued by an official agency
of a Member State established in, or competent for,
the country of destination, certifying in addition that
the product has left the place of unloading or at least
that, to its knowledge, the product has not subse-
quently been loaded for re-exportation;

(c) a certificate of unloading drawn up by an international
control and supervisory agency approved by a Member
State in accordance with the minimum requirements
set out in paragraph 3, certifying in addition that the
product has left the place of unloading or at least that,
to its knowledge, the product has not subsequently
been loaded for re-exportation;

(d) a bank document issued by approved intermediaries
established in the Community, certifying, in the case
of the third countries listed in Annex II, that payment
for the exports in question has been credited to the
exporter’s account with them;

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17. 4. 1999

(e) a certificate of acceptance of delivery issued by an
official agency of the third country concerned, where
the goods are purchased by that country or by an
official agency of that country or where the goods
constitute food aid;

(f) a statement of acceptance of delivery issued either by
an international organisation or a humanitarian or-
ganisation approved by the Member State of exporta-
tion, where the goods constitute food aid;

(g) a statement of acceptance of delivery issued by a body
in a third country whose invitations to tender are
acceptable under Article 44 of Regulation (EEC) No
3719/88 where the goods are purchased by that body.

Exporters shall in all cases produce a copy or photo-

3.
copy of the transport documents.

The Commission may,

4.
in accordance with the
procedure laid down in Article 38 of Regulation No 136/
66/EEC and in the corresponding articles of the other
regulations on the common organisation of the markets,
provide, in certain specific cases to be determined, for
proof of import as referred to in paragraphs 1 and 2 to be
furnished by a specific document or in any other way.

5.
The minimum requirements for the approval of
international control and supervisory agencies are the
following:

(a) Control and supervisory agencies shall be approved at
the
their request by the competent authorities of
Member States for a three-year period. Approval shall
be valid for all Member States.

(b) Where the primary and secondary proofs referred to
in point (b) of paragraph 1 and point (c) of paragraph
2 are drawn up, the control and supervisory agencies
shall carry out all the checks necessary to determine
the nature, characteristics and quantity of the products
mentioned in the certificate. A file shall be opened for
every certificate issued in which all surveillance activ-
ities are recorded. The checks shall be carried out on
the spot at the moment of import, except in duly
justified exceptional cases.

(c) The control and supervisory agencies referred to in
point (b) of paragraph 1 and point (c) of paragraph 2
shall be independent of the parties involved in the
transaction under scrutiny. In particular, neither the
control and supervisory agency carrying out
the
controls for a particular transaction, nor any subsidiary

company belonging to the same financial group, may
take part in the operation as exporter, customs agent,
carrier, consignee, warehousekeeper or in any other
capacity likely to give rise to a conflict of interest.

(d) Without prejudice to Article 8 of Regulation (EEC)
No 729/70 and Article 3 of Council Regulation (EEC)
No 4045/89 (1), Member States shall inspect the activ-
ities of the control and supervisory agencies at regular
intervals or when there is reason to doubt whether the
conditions for approval have been observed.

(e) Member States shall withdraw approval, wholly or
partly, if it is found that the control and supervisory
agency cannot any longer guarantee compliance with
the conditions governing approval.

The Member State concerned shall immediately inform
the other Member States and the Commission of the
withdrawal of approval. This information shall be the
subject of an exchange of views within all
relevant
Management Committees.

The withdrawal shall be valid for all Member States.

Article 17

Member States may exempt exporters from furnishing
proof other than the transport document required under
Article 16, where an export operation offers adequate
guarantees of arrival at destination of products covered by
an export declaration granting entitlement to a refund the
variable component of which does not exceed:

(a) EUR 1 200 in the case of products listed in Article

1(2)(c) of Regulation No 136/66/EEC;

(b) EUR 1 200 in the case of products other than those
referred to in point (a) where the third country or
territory of destination is listed in Annex IV;

(c) EUR 6 000 in the case of products other than those
referred to in point (a) where the third country or
territory of destination is not listed in Annex IV.

Article 18

1.
By way of derogation from Article 14 and without
prejudice to Article 20, part of the refund shall be paid on
application by the exporter once proof is furnished that
the product has
the
Community.

the customs

territory of

left

The part of the refund referred to in paragraph 1
2.
shall be calculated using the lowest rate for the refund,
less 20 % of the difference between the rate fixed in
advance and the lowest rate or zero, where no rate is fixed.

Where the amount to be paid does not exceed EUR
2 000, Member States may defer payment of that amount
until the full refund concerned is paid, except in cases
where the exporter declares that he will not apply for
payment of any further amount in respect of the exports
concerned.

(1) OJ L 388, 30.12.1989, p. 18.

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3. Where the destination marked in box 7 of licences
issued with advance fixing of the refund is not observed:

marked in box 7 of licences issued with advance fixing of
the refund.

(a) if the rate of refund corresponding to the actual desti-
nation is equal to or higher than the rate for the
destination marked in box 7, the refund for the desti-
nation marked in box 7 shall apply;

(b) if the rate of refund corresponding to the actual desti-
nation is lower than the rate for the destination
marked in box 7, the refund to be paid shall be:

(cid:190) that obtained by the application of the rate cor-

responding to the actual destination,

(cid:190) less, except in cases of force majeure, 20 % of the
difference between the refund for the destination
marked in box 7 and the refund for the actual
destination.

For the purposes of this Article, the rates of refund to be
taken into consideration shall be those applying on the
day the licence application is submitted. Such rates shall
be adjusted, where applicable, on the date of acceptance
of the export declaration or the payment declaration.

Where the first and second subparagraphs of this para-
graph and Article 51 apply to the same export operation,
the first
the amount obtained by the application of
subparagraph shall be reduced by the penalty provided for
in Article 51.

4. Where a rate of refund is determined by invitation
to tender and the relevant contract stipulates a compul-
sory destination, any periodic refund fixed or the fact that
no such refund is fixed for that destination on the date of
submission of
the licence application or the date of
acceptance of the export declaration shall not be taken
into account for the purposes of determining the lowest
rate of refund.

Article 19

1.
Paragraphs 2 to 5 shall apply where a product is
exported under an export licence or advance-fixing certif-
icate stipulating a compulsory destination.

2. Where the product does not arrive at the compul-
sory destination, only that part of the refund resulting
from the application of Article 18(2) shall be paid.

3. Where, for reasons of force majeure, the product is
delivered to a destination other than that for which the
licence was issued, a refund shall be paid on application
by the exporter if he furnishes proof of force majeure and
proof of arrival of the product at destination; proof of
arrival at destination shall be furnished in accordance
with Articles 15 and 16.

4. Where paragraph 3 applies, the refund applicable
shall be equal to that fixed for the actual destination, but
may not be higher than that applicable for the destination

The rates of refund shall be adjusted, where applicable, on
the date of acceptance of the export declaration or the
payment declaration.

5.
To qualify for a refund fixed in advance, where a
product is exported under a licence issued pursuant to
Article 44 of Regulation (EEC) No 3719/88 and the
refund varies according to destination, the exporter shall
provide proof, in addition to that required under Article
16,
the product has been delivered in the third
country of import to the body specified in the invitation
to tender to which the licence refers.

that

Section 3

S p e c i f i c m e a s u r e s o f p r o t e c t i o n o f
m u n i t y ’ s f i n a n c i a l

i n t e r e s t s

t h e C o m -

Article 20

1. Where:

(a) there are serious doubts as to the real destination of

the product;

or

(b) by reason of a difference between the amount of the
refund on the exported product and the amount of the
non-preferential import duty applicable to an iden-
tical product on the date of acceptance of the export
declaration, the product is liable to be reimported into
the Community,

or

(c) there are definite suspicions that the product, in its
unaltered state or after having been processed in a
third country, will be reimported into the Community
duty free or at a reduced rate of import duty;

the single-rate refund or
the refund
referred to in Article 18(2) shall be paid only if the
product has
the
territory of
Community in accordance with Article 7, and,

the part of

customs

left

the

(i) in the case of a non-differentiated refund,

the
product has been imported into a third country
during the 12 months following the date of accep-
tance of the export declaration or has undergone
substantial processing or working in this period
within the meaning of Article 24 of Regulation
(EEC) No 2913/92;

(ii) in the case of a refund differentiated according to
destination, the product has been imported in its
unaltered state into a specific third country within
12 months of the date of acceptance of the export
declaration.

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Articles 15 and 16 shall apply to imports into third coun-
tries.

In addition, the competent authorities of the Member
States may require additional evidence for all refunds
proving to their satisfaction that the product has actually
been placed on the market in the importing third country
or has undergone substantial processing or working
within the meaning of Article 24 of Regulation (EEC) No
2913/92.

Additional
Article 49.

time may be granted under the terms of

2. Member States shall apply paragraph 1 on their own
initiative and also at the request of the Commission.

The provisions governing the case envisaged in point (b)
of paragraph 1 shall not apply if the concrete circum-
stances of the transaction in question (cid:190) taking account
in particular of transport costs (cid:190) probably exclude the
risk of reimportation. Moreover, Member States may not
apply them when the amount of the refund is equal to or
less than EUR 500 for the export declaration concerned.

3. Where paragraph 1 applies and the product, after
the Community, has
leaving the customs territory of
perished in transit as a result of force majeure;

(cid:190) in the case of a non-differentiated refund, the total

refund shall be paid,

(cid:190) in the case of a differentiated refund, the part of the
refund defined in accordance with Article 18 shall be
paid.

Paragraph 1 shall apply before the refund has been

4.
paid.

However, the refund shall be deemed to be unwarranted
and shall be reimbursed if the competent authorities find,
even after the refund has been paid:

(a) that

before

undergoing

substantial working

the product has been destroyed or damaged
before being placed on the market in a third country
or
or
processing within the meaning of Article 24 of Regu-
lation (EEC) No 2913/92 in a third country, unless the
exporter
the
to the
competent authorities that exportation was carried out
in economic conditions such that the product could
reasonably have been marketed in a third country,
without prejudice to the second subparagraph of
Article 21(2);

satisfaction of

can prove

(b) that the product is placed under a duty-suspension
arrangement in a third country, 12 months after the
date of export from the Community, without having
undergone
substantial
third country
processing or working within the meaning of Article
24 of Regulation (EEC) No 2913/92 and that export
was not carried out as a normal commercial transac-
tion;

in a

any

(c) that

the product exported is reimported into the
Community without having undergone any substan-
tial processing or working within the meaning of
Article 24 of Regulation (EEC) No 2913/92, that the
is less than the
non-preferential duty on import
refund granted, and that export was not carried out as
a normal commercial transaction;

(d) that the products listed in Annex V are reimported

into the Community:

(cid:190) after undergoing working or processing in a third
country without having attained the level of
processing provided for in Article 24 of Regulation
(EEC) No 2913/92, and

(cid:190) attract a reduced or zero rate of import duty rather

than the non-preferential rate.

Member States shall notify the Commission without delay
if they find that products other than those included in
Annex V are likely to cause a deflection of trade.

Points (c) and (d) shall not apply in cases where Chapter 2
(‘Returned goods') of Title VI of Regulation (EEC) No
2913/92 applies, or where the products are reimported at
least two years after the day of export.

Article 51 shall not apply to the cases referred to in points
(b),

(c) and (d).

Section 4

C a s e s w h e r e n o r e f u n d i s g r a n t e d

Article 21

1. No refund shall be granted on products which are
not of sound and fair marketable quality on the date on
which the export declaration is accepted.

Products shall be deemed to meet the requirement laid
down in the first subparagraph if they can be marketed on
the Community’s territory in normal conditions under
the description appearing in the refund application and if,
where such products are intended for human consump-
tion, their use for that purpose is not excluded or substan-
tially impaired by reason of their characteristics or condi-
tion.

The conformity of the products with the requirements
laid down in the first subparagraph shall be examined in
accordance with the standards or practices in force in the
Community.

However, the refund shall also be granted where, in the
country of destination, the exported products are subject
to specific obligatory conditions, in particular health and
hygiene conditions, which do not correspond to the
standards or practices in force within the Community. It
shall be the responsibility of the exporter, at the request
of the competent authority, to prove that the products
comply with such obligatory conditions in force in the
country of destination.

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In addition, specific provisions may be adopted for certain
products.

export declaration has been accepted, on condition that a
security equal to the advance, plus 10 %, is lodged.

2. Where the product was of sound and fair marketable
quality on leaving the Community, it shall be entitled to
that part of the refund calculated in accordance with
Article 18(2), except where Article 20 applies. Neverthe-
less, it shall lose this entitlement if there is evidence that:

(cid:190) it is no longer of sound and fair marketable quality
because of a latent defect which appears later,
(cid:190) it could not be sold to the end consumer because its
final consumption date was too close to the date of
exportation.

If there is evidence that the product is no longer of sound
and fair marketable quality before completion of
the
customs formalities for importation in a third country, it
shall not be entitled to the differentiated part of the
refund.

3. No refund shall be granted on products which
exceed the maximum levels of radioactivity permitted
under Community legislation. The levels applicable to
products, irrespective of their origin, shall be those set out
in Article 3 of Council Regulation (EEC) No 737/90 (1).

Article 22

1. No refund shall be granted on exports subject to an
export levy or other export charge fixed in advance or
determined by tender.

2. Where,
in the case of a compound product, an
export levy or other export charge is fixed in advance on
the basis of one or more ingredients of the product, no
refund shall be granted on that ingredient or those ingre-
dients.

Article 23

No refund shall be granted on products which are sold or
distributed on board vessels and which are liable to be
reintroduced subsequently into the Community free of
to Council Regulation (EEC) No 918/
duty pursuant
83 (2).

CHAPTER 2

Advances on refunds

Article 24

1. On application by the exporter, Member States shall
pay the refund in advance, in full or in part, once the

(1) OJ L 82, 29.3.1990, p. 1.
(2) OJ L 105, 23.4.1983, p. 1.

Member States may lay down the conditions covering
applications for an advance on part of the refund.

2.
The amount to be paid in advance shall be calcu-
lated using the rate of refund applying to the declared
destination, adjusted, where applicable, by the other
amounts provided for in the Community regulations.

3. Member States may choose not to apply paragraph 1
if the amount to be paid does not exceed EUR 2000.

Article 25

1. Where the amount paid in advance is higher than
that actually payable on the exports or equivalent exports,
the competent authority shall initiate without delay the
procedure provided for in Article 29 of Regulation (EEC)
No 2220/85 with a view to repayment by the exporter of
the difference between those two sums,
increased by
10 %.

Where, however, for reasons of force majeure:

(cid:190) the proof to be furnished under this Regulation in
order to qualify for the refund cannot be produced,

or

(cid:190) the product arrives at a destination other than that for

which the advance was calculated,

the additional 10 % shall not be recovered.

and where he

2. Where the product does not arrive at the destination
for which the advance was calculated because of an irreg-
ularity committed by a third party to the detriment of the
exporter,
the
competent authorities thereof on his own initiative and in
writing, and reimburses the refund paid in advance, the
increase referred to in paragraph 1 shall be limited to the
interest payable for the period elapsed between receipt of
the advance and its reimbursement, calculated in accord-
ance with the fourth subparagraph of Article 52(1).

immediately

informs

This provision shall not apply where the competent
authorities have already notified the exporter of
their
intention to carry out a check or if the exporter has
become aware in some other way of this intention.

reimportation under

The exportation, after

3.
the
returned-goods system, of equivalent products falling
within the same subheading of the Combined Nomencla-
ture shall be considered an equivalent exportation where
the conditions laid down in Article 40(2)(a) and (b) of
Regulation (EEC) No 3719/88 are fulfilled.

This provision shall apply only where the returned-goods
system is used in the Member State in which the export
declaration covering the original export is accepted.

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17. 4. 1999

CHAPTER 3

Prefinancing of the refund

Article 26

1. Where the exporter states his intention to export
products after processing or storage and to apply for a
refund in accordance with Articles 4 and 5 of Regulation
(EEC) No 565/80, eligibility under those provisions shall
be conditional on the presentation to the customs author-
the
ities of a declaration, hereinafter
‘payment declaration'.

referred to as

Member States may designate the payment declaration by
another title.

Payment declarations shall

2.
include all particulars
necessary for determining the refund on the products to
be exported, and in particular:

(a) for products:

(cid:190) a description, simplified where appropriate, of the
products in accordance with the export refund
nomenclature, together with the refund nomencla-
ture code and, where necessary to calculate the
refund, the composition of the products concerned
or a reference thereto,

(cid:190) the net quantity of the products or, where applic-
able, the quantity expressed in the unit of measure-
ment to be used when calculating the refund;

(b) the provisions of Regulation (EC) No 1222/94 shall

apply to goods.

remain under customs control for processing or under
a customs warehousing or free-zone procedure.

5.

The use or destination shall be indicated by:

(cid:190) a specific use or a specific country of destination, or
(cid:190) a group of countries of destination to which the same

rate of refund is applicable.

In order to ensure that physical checks can be
6.
carried out on the products, payment declarations shall
also include all particulars necessary to identify the exact
locations where the products are to be processed or stored
prior to export. Any change in the place of storage or
processing shall either be notified by the exporter before-
hand or duly entered in registers kept for this purpose, as
the competent authorities choose.

Article 27

1.
At the time of acceptance of payment declarations,
the products shall be placed under customs control in
accordance with Article 4(13) and (14) of Regulation
(EEC) No 2913/92 until they leave the customs territory
of the Community or until they arrive at their destination.

The date of acceptance of payment declarations shall

2.
determine:

(a) the rate of refund applicable, where the refund is not

fixed in advance,

(b) any adjustments to be made to the rate of refund,

where it is so fixed in advance,

(c) the operative event for the euro exchange rate, for the

refund.

Furthermore,
processed, payment declarations shall include:

in cases where basic products are to be

Article 28

(cid:190) a description of the basic products,

(cid:190) the quantity of basic products,

(cid:190) the rate of yield or similar information.

3. Notwithstanding paragraph 2, a provisional descrip-
tion of the goods to be obtained from the basic products
may, where circumstances so warrant and at the request of
the exporter, be included in the payment declaration. In
shall declare the definitive
such cases
description to the competent authorities once processing
is completed.

the exporter

The payment declaration shall also state the use or

4.
destination of the products:

(a) where the exporter applies for payment of an amount
equal to the refund applicable for the use or destina-
tion for which the products are intended;

(b) where the use or destination is necessary for deter-
mining the period during which the products can

1.
In the case of processed products or goods obtained
from basic products, the results of the scrutiny of the
payment declaration and any inspection of
the basic
products shall be used to determine the refund with a
view to payment of the advance.

2.
Paragraph 1 shall not preclude any subsequent veri-
fication by the competent authorities of the Member State
concerned or any consequences of such verification under
the provisions in force.

3.
Basic products shall make up all or part of processed
products or goods exported under these arrangements.

However, basic products stored in bulk may, where the
competent authorities so authorise, be replaced wholly or
partly by equivalent basic products falling within the
same eight-digit subheading of the Combined Nomencla-
ture, of the same commercial quality, having the same
technical characteristics and meeting the requirements for
the granting of a refund provided that the equivalent
basic products are placed under customs control.

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The competent authorities of the Member States shall
grant such authorisation only where they are satisfied that
the whole operation is conducted in accordance with the
following conditions:

(cid:190) the exporter shall notify beforehand the competent
customs office with which the payment declaration
was lodged of his intention to apply to carry out such
replacement and shall specify the precise places of
storage and processing involved,

(cid:190) the exporter’s stock records must be updated daily and
permit comprehensive monitoring, both administra-
tive and physical, of the total quantity of the basic
products or processed products physically present at
these places and of their particular status. For the
purposes of this Article, the status of the products
shall mean their situation, whether they are in free
circulation, under a customs procedure, under the
prefinancing arrangements referred to in Article 26 or
under the export arrangements referred to in Articles
5 and 32,

(cid:190) guarantees shall be provided that

the commercial
quality and technical characteristics of the basic prod-
ucts will be effectively monitored from the date of
acceptance of the payment declaration throughout the
period referred to in Article 34(1).

Where the equivalent basic products are stored in places
the
for which another customs office is responsible,
customs office with which the payment declaration was
lodged shall write to the competent customs office
responsible for the place in which the equivalent products
are located with all relevant information, in particular the
quantity of products processed, their commercial quality
and technical characteristics, and the processing opera-
tions(s) to be carried out.

4.
The provisions of paragraph 3, regarding basic prod-
ucts, may also be applied to intermediate products stored
in bulk, replaced by equivalent intermediate products.

Where export takes place under cover of a licence or
advance-fixing certificate with an unexpired term of
validity of:

(cid:190) less than three months, the time limit shall be three

months,

(cid:190) more than one year, the time limit shall be one year.

Article 29

1. Where products under a customs-warehousing or
free-zone procedure are to be exported, the results of the
scrutiny of the payment declaration and any inspection of
the products shall be used to determine the refund.

2.
Paragraph 1 shall not preclude any subsequent veri-
fication by the competent authorities of the Member State
concerned or any consequences of such verification under
provisions in force.

3. Weight-loss due to natural causes, occurring during
storage under
free-zone
procedure, shall not result in the forfeiture of securities as
provided for in Article 35. Damage to products shall not
be deemed a loss of weight due to natural causes.

customs-warehousing or

a

4.
Products under a customs warehousing or free-zone
procedure may undergo the following operations therein
in accordance with the conditions laid down by the
competent authorities:

(a) stocktaking;

(b) the affixing of marks, seals, labels or other similar
distinguishing signs to the products or goods or to
their packaging, provided that this entails no risk of
implying that the products originate elsewhere;

(c) altering the marks and numbers on packages or
changing of labels, provided that this entails no risk of
implying that the products originate elsewhere;

(d) packaging,

unpacking,

or
repairing packaging, provided that this entails no risk
of implying that the products originate elsewhere;

packaging

changing

5.
Replacement with equivalent products shall not be
authorised in the case of intervention products intended
for export under the system of control provided for in
Article 2 of Regulation (EEC) No 3002/92.

(e) airing;

(f) chilling;

(g) freezing.

6.
Basic products may remain under customs control
with a view to processing for six months from the date of
acceptance of the payment declaration.

Any refund on products which have undergone opera-
tions as referred to above shall be determined on the basis
of the quantity, type, and characteristics of the products at
the date used to calculate the refund, in accordance with
Article 27.

However, where export takes place under cover of an
export licence or advance-fixing certificate, the time limit
shall be equal to the unexpired term of validity of the
licence or certificate.

5.
Products may remain under a customs-warehousing
or free-zone procedure for six months from the date of
acceptance of the payment declaration.

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Article 30

1.
Products placed under the customs warehousing
procedure in the Member State where the payment
declaration is accepted may be transported to another
Member State for storage under the customs warehousing
procedure and shall be subject in particular to the provi-
sions of this Article.

In order to identify products on dispatch from one
Member State to another, the means of transport or the
packages used for transport shall be sealed in accordance
with Article 349 of Regulation (EEC) No 2454/93.

In the cases referred to in paragraph 1, proof that
2.
the
the products have left
Community or reached the destination laid down shall be
furnished by presentation of the T5 control copy.

the customs

territory of

(cid:190) Voorfinanciering van de restitutie (cid:190) Verordening
(EG) nr. 800/1999, artikel 30. Aangifte ten uitvoer
moet uiterl¶k worden ingediend op . . .
(uiterste
datum vastgesteld op basis van de in artikel 29, lid
5 bedoelde term¶n),

(cid:190) Pr(cid:130)-financiamento da restitui(cid:135)(cid:209)o (cid:190) Regulamento
(CE) n.o 800/1999, artigo 30.o. Apresenta(cid:135)(cid:209)o da
declara(cid:135)(cid:209)o de exporta(cid:135)(cid:209)o o mais tardar em . . .
(data-limite fixada pelo prazo referido no n.o 5 do
artigo 29.o),

(cid:190) Ennakolta maksettu tuki (cid:190) asetuksen (EY) N:o
800/1999 30 artiklane, vienti-ilmoitus annettava
viimeist(cid:132)(cid:132)n . . . (m(cid:132)(cid:132)r(cid:132)p(cid:132)iv(cid:132) vahvistetaan 29 artiklan
5 kohdassa mainitun aikarajoituksen mukaisesti),

(cid:190) F(cid:148)rfinansiering av exportbidrag – artikel 30 i
f(cid:148)rordning (EG) nr 800/1999. Exportdeklaration
fastst(cid:132)lld
skall ges in senast den . . .
enligt den i artikel 29.5 angivna tidsfristen).

(tidspunkt

(a) Box 104 of the control copy shall be completed with
the heading
the following entries under

one of
‘Other':

(b) The supervising office of the warehouse of storage
shall keep the T5 control copy and shall enter under
the heading ‘Remarks' in the section headed ‘Control
of use and/or destination' on the back the following
entries:

(cid:190) Prefinanciaci(cid:155)n de la restituci(cid:155)n (cid:190) Art(cid:146)culo 30 del
Reglamento (CE) no 800/1999. Declaraci(cid:155)n de
exportaci(cid:155)n que debe ser presentada, a m(cid:145)s tardar,
el
(fecha l(cid:146)mite establecida para el plazo
contemplado en el apartado 5 del art(cid:146)culo 29),

. . .

(cid:190) Forudbetaling af

restitutionen (cid:190) Artikel 30 i
forordning (EF) nr. 800/1999. Udførselsangivelsen
skal indgives senest den . . . (dato fastsat i overens-
stemmelse med den i artikel 29, stk. 5, omhan-
dlede frist),

(cid:190) Vorfinanzierung der Erstattung (cid:190) Artikel 30 der
Verordnung (EG) Nr. 800/1999. Die Ausfuhran-
meldung ist bis sp(cid:132)testens . . . vorzulegen (durch
die Frist gem(cid:132)ß Artikel 29 Absatz 5 festgelegter
Schlußtermin),

(cid:190) Ej tym pqot(cid:146)qym pkgqyl(cid:147) tgr epistqov(cid:147)r (cid:190) jamo-
misl(cid:149)r (EJ) Aqih. 800/1999, (cid:145)qhqo 30. G d(cid:147)kysg
enacyc(cid:147)r pq(cid:146)pei ma jatatehe(cid:148) to aqc(cid:149)teqo l(cid:146)wqi . . .
(gleqolgm(cid:148)a k(cid:147)neyr tgr pqohesl(cid:148)ar pou amav(cid:146)qetai
sto (cid:145)qhqo 29 paq(cid:145)cqavor 5)

(cid:190) Prefinancing of the refund (cid:190) Regulation (EC) No
800/1999, Article 30. Export declaration to be
lodged by . . .
(deadline set by the time limit
referred to in Article 29(5)),

(cid:190) Pr(cid:130)financement de la restitution (cid:190) r(cid:138)glement (CE)
no 800/1999, article 30. D(cid:130)claration d’exportation (cid:133)
d(cid:130)poser au plus tard le . . . (date limite fix(cid:130)e par le
d(cid:130)lai vis(cid:130) (cid:133) l’article 29, paragraphe 5),

(cid:190) Prefinanziamento della restituzione (cid:190) Regola-
mento (CE) n. 800/1999, articolo 30. Dichiarazione
d’esportazione da presentare entro il . . . (data limite
fissata in base ai termini indicati al paragrafo 5
dell’articolo 29),

(cid:190) La fecha de aceptaci(cid:155)n de la declaraci(cid:155)n de expor-

taci(cid:155)n:

. . .

(cid:190) La fecha de salida del territorio aduanero o la de

llegada al destino correspondiente:

. . .

(cid:190) Datoen for antagelsen af udførselsangivelsen:

. . .

(cid:190) Datoen for udgangen af toldomr(cid:134)det eller ankom-

sten til destinationen:

. . .

(cid:190) Zeitpunkt der Annahme der Ausfuhranmeldung:

. . .

(cid:190) Zeitpunkt des Verlassens des Zollgebiets oder des

Erreichens der Bestimmung:

. . .

(cid:190) tgm gleqolgm(cid:148)a apodow(cid:147)r tgr dias(cid:145)vgsgr enacyc(cid:147)r:

. . .

(cid:190) tgm gleqolgm(cid:148)a en(cid:149)dou ap(cid:149) to tekymeiaj(cid:149) (cid:146)davor (cid:147)

av(cid:148)neyr stom pqooqisl(cid:149):

. . .

(cid:190) Date of acceptance of the export declaration:

. . .

(cid:190) Date of exit from the customs territory or arrival at

destination:

. . .

(cid:190) La date d’acceptation de la d(cid:130)claration d’exporta-

tion:

. . .

(cid:190) La date de sortie du territoire douanier ou de l’ar-

riv(cid:130)e (cid:133) destination:

. . .

(cid:190) La data di accettazione della dichiarazione d’espor-

tazione:

. . .

(cid:190) La data di uscita dal territorio doganale o dell’arrivo

a destinazione:

. . .

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(cid:190) De datum van aanvaarding van de aangifte ten

Refund applications shall be made:

uitvoer:

. . .

(cid:190) De datum waarop de producten of goederen het
douanegebied hebben verlaten of ter bestemming
zijn aangekomen:

. . .

(cid:190) Data de aceita(cid:135)(cid:209)o da declara(cid:135)(cid:209)o de exporta(cid:135)(cid:209)o: . . .

(cid:190) Data de sa(cid:146)da do territ(cid:155)rio aduaneiro ou da chegada

ao destino:

. . .

(cid:190) Vienti-ilmoituksen vastaanottop(cid:132)iv(cid:132)m(cid:132)(cid:132)r(cid:132):

. . .

(cid:190) P(cid:132)iv(cid:132),

jona viety tullialueelta tai saapunut m(cid:132)(cid:132)r(cid:132)-

paikkaan:

. . .

(cid:190) Mottagningsdag for exportdeklaration:

. . .

(cid:190) Utf(cid:148)rseldag fr(cid:134)n tullomr(cid:134)det eller ankomstdag till

destinationen:

. . .

(a) in writing; Member States may make provision for a

special form to that end; or

(b) by computer transmission in accordance with the

rules laid down by the competent authorities.

For the purposes of this paragraph, Article 199(2) and (3)
and Articles 222, 223 and 224 of Regulation (EEC) No
2454/93 shall apply mutatis mutandis.

2.
The amount of the advance shall be calculated on
the basis of the rate applicable for any use or destination
specified. In other cases, the amount calculated in accord-
ance with Article 18(2) shall apply.

(c) Where, on their removal from storage, the products
cross the territory of another Member State for the
purpose of exportation or to reach the specified desti-
nation, the first customs office of destination shall act
as customs office of departure and shall compile or
have compiled under its responsibility one or more
new T5 control copies.

Article 32

1.
Export declarations shall be lodged by the last day of
the time limits laid down in Articles 28(6) and 29(5) in
the Member State in which the payment declaration is
accepted or, where Article 30 applies, in the Member
State of storage.

Box 104 of the new T5 control copy or copies shall be
marked accordingly. In addition, the number of the
initial T5 control copy shall be entered in box 106,
together with the name of the customs office issuing
that copy and the date of issue.

Where the entry to be made in the section headed
‘Control of use and/or destination' on the initial T5
control copy is based on information from control
copies
received by customs authorities of other
Member States or national documents received by
other national authorities, the customs office of desti-
nation referred to in the first subparagraph shall mark
under ‘Remark'
the relevant T5
the number(s) of
control copies or national documents.

Where only part of the products covered by the T5
control copy meets the conditions laid down,
the
customs office of destination shall enter the quantity
of products meeting those conditions in the section
headed ‘Control of use and/or destination' on the
control copy.

In cases as referred to in paragraph 1, boxes 37 and
3.
40 of the export declaration shall be completed accord-
ingly. The date of acceptance of the COM 7 declaration
shall also be indicated in box 40.

For

the purposes of

2.
this Article, Belgium, and
Luxembourg shall rank as a single Member State for the
application of Article 5 of Regulation (EEC) No 565/80.

Article 33

1.
A security equal to the amount calculated in accord-
ance with Article 31(2), plus 15 %, shall be lodged prior
to acceptance of the payment declaration.

2. Member States may allow securities as provided for
in paragraph 1 to be lodged after the payment declaration
is accepted, provided that national provisions:

(cid:190) require the exporter to lodge the security within 30
days of such acceptance and before the advance is
paid,

(cid:190) ensure payment of an amount equal to the increase
referred to in paragraph l where the security is not
lodged within the time limit, except in cases of force
majeure; however, further time may be allowed if the
exporter has taken all necessary precautions.

Article 34

1. Within 60 days of the day on which any procedure
as provided for in Article 4 or 5 of Regulation (EEC) No
565/80 ceases to apply to the products, they shall:

Article 31

(cid:190) leave the customs territory of the Community in their

1.
the
Advances on refunds shall only be paid at
specific request of the exporter and by the Member State
in which the payment declaration is accepted.

unaltered state,

or

(cid:190) in the cases referred to in Article 36(1), of this Regula-
tion, arrive at their destination in their unaltered state.

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17. 4. 1999

Articles 7(3) and (4), 9 and 10 shall apply in cases

2.
covered by paragraph 1.

the advance and its reimbursement, calculated in accord-
ance with the fourth subparagraph of Article 52(1).

Article 35

This provision shall not apply where the competent
their
authorities have already notified the exporter of
intention to carry out a check or if the exporter has
become aware in some other way of this intention.

1. Where proof of entitlement to a refund is provided
in respect of products eligible under this chapter, the
advance and the sum payable shall be set off against each
other. Where the sum due on the quantity exported is
higher than that paid in advance, the difference shall be
paid to the person concerned.

Where the sum due on the quantity exported is lower
than that paid in advance, and in particular where para-
graph 2 applies, the competent authority shall initiate
without delay the procedure provided for in Article 29 of
Regulation (EEC) No 2220/85 with a view to repayment
by the operator of the difference between those two sums,
increased by 15 %.

2.
By way of derogation from Article 50 and without
prejudice to the second subparagraph of paragraph 1 of
this Article, where one or more of the time limits laid
down in this Regulation have not been observed the
refund payable on the exports in question shall, except in
cases of force majeure, be adjusted as follows:

(cid:190) it shall first be reduced by 15 % where one or more of
the time limits laid down in Articles 15(1), 28(6), 29(5)
and 34(1) are exceeded; this reduced refund shall be
reduced by 2 % for each day by which the time limits
laid down in Articles 15(1), 28(6) and 29(5) are
exceeded and by 5 % for each day by which the time
limit laid down in Article 34(1) is exceeded,

(cid:190) where the documents referred to in Article 49(2) are
presented within six months of the time limit laid
down, the refund adjusted where applicable in accord-
ance with the first indent, shall be reduced by an
amount equal to 15 % of the refund which would
have been paid had all the time limits been observed.

Article 50(4) and (6) shall apply mutatis mutandis.

3. Where, for reasons of force majeure, the sum due is
lower than the sum paid in advance, the 15 % increase
shall not apply.

4. Where the product does not arrive at the destination
for which the advance was calculated because of an irreg-
ularity committed by a third party to the detriment of the
exporter,
the
competent authorities thereof on his own initiative and in
writing, and reimburses the refund paid in advance, the
increase referred to in paragraph 1 shall be limited to the
interest payable for the period elapsed between receipt of

and where he

immediately

informs

TITLE III

OTHER TYPES OF EXPORT AND SPECIAL
CASES

CHAPTER 1

Destinations

treated

as
Community, and victualling

exports

from the

Article 36

For the purposes of this Regulation, the following
1.
shall be treated as exports from the customs territory of
the Community:

(a) supplies within the Community for victualling to:

(cid:190) seagoing vessels,

(cid:190) aircraft on international
Community flights;

flights,

including intra-

(b) supplies to international organisations established in

the Community;

(c) supplies to armed forces stationed in the territory of a
Member State, but not serving under its command.

2.
Paragraph 1 shall apply only where imports of prod-
ucts of the same type from third countries and intended
for such uses are exempt
from import duties in the
Member State in question.

3. Deliveries of products to warehouses situated within
the Community and belonging to international organisa-
tions specialising in humanitarian aid with a view to
food-aid operations
rank as
exports from the customs territory of the Community.

in third countries

shall

Authorisation to apply the first subparagraph shall be
granted by the competent authorities of the Member State
of storage, who shall determine the customs status of the
warehouse and shall
take the measures necessary to
ensure that the products concerned reach their destina-
tion.

The provisions of Article 5 shall apply to deliveries

4.
covered by this Article.

17. 4. 1999

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Official Journal of the European Communities

L 102/37

Article 37

Paragraphs 2 to 5 shall apply mutatis mutandis to

6.
deliveries as referred to in Article 36(1)(b) and (c).

1.
In the case of the supplies referred to in Articles 36
and 44, Member States may, notwithstanding Article 5,
authorise the following procedure to be followed for
payment of refunds. Exporters authorised to follow this
procedure may not at the same time follow the normal
procedure in respect of the same products.

Authorisation may be restricted to certain places of
loading in the Member State of export. Authorisation may
cover loading in other Member States,
in which case
Article 8 shall apply.

2.
For products loaded each month as provided for in
this Article, the last day of the month shall be used to
determine the rate of refund applicable and, where the
refund is fixed in advance, any adjustments thereto.

In the case of Member States not participating in
economic and monetary union, the last day of the month
shall also be used to determine the euro exchange rate
into national currency applicable to the amount of the
refunds.

3. Where the refund is fixed in advance or determined
by invitation to tender, the licence must be valid on the
last day of the month.

Exporters must keep a register containing the

4.
following information:

(a) the particulars needed to identify the products in

accordance with Article 5(4);

(b) the name or registration number of the vessels(s) or

aircraft onto which the products are loaded;

(c) the date of loading.

The particulars referred to in the first subparagraph shall
be entered in the register not later than the first working
day following that of loading. However, where loading is
carried out in another Member State, the abovementioned
particulars shall be entered in the register not later than
the first working day following that on which the exporter
must have been notified that the products have been
loaded.

Exporters shall also cooperate in any checks which
Member States may deem necessary and shall keep the
registers for at least three years from the end of the
current calendar year.

5. Member States may decide that registers may be
replaced by the documents used for deliveries, on which
the customs authorities have certified the date of loading.

Article 38

For

1.
the purposes of Article 36(1)(a), products
intended for consumption on board aircraft or passenger
vessels, including ferryboats, and prepared before loading
shall be deemed to have been prepared on board such
craft.

2.
This Article shall apply only on condition that, prior
the exporter furnishes sufficient
to their preparation,
evidence of the quantity, type and characteristics of the
basic products in respect of which the refund is claimed.

The victualling warehouse arrangements provided
3.
for in Article 40 may apply to prepared products as
referred to in paragraphs l and 2.

Article 39

1.
Refunds shall not be paid unless the products for
which the export declarations have been accepted have
arrived at a destination covered by Article 36 in the
unaltered state within 60 days of such acceptance.

Article 7(3) and (4) shall apply in the cases provided

2.
for in paragraph 1.

3.
If, before they arrive at a destination covered by
Article 36, a product covered by an export declaration
which has been accepted crosses Community territory
other than that of the Member State in whose territory
such acceptance took place, proof that the product has
arrived at the specified destination shall be furnished by
means of the T5 control copy.

Boxes 33, 103, 104 and, where appropriate, 105 of the
control copy, inter alia, shall be completed. Box 104
shall be endorsed accordingly.

4.
Form 302, which accompanies products delivered to
the armed forces under Article 36(1)(c), shall rank as the
T5 control copy referred to in paragraph 3, provided that
the receipt of the products is certified on the form by the
competent military authorities.

Article 40

1. Member States may pay exporters the refund in
advance under the special conditions set out below where
evidence is furnished that the products have been placed,
within 30 days of acceptance of the export declaration
and except in cases of force majeure, in premises subject
to customs control with a view to victualling within the
Community of:

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Official Journal of the European Communities

17. 4. 1999

(cid:190) seagoing vessels,
or
(cid:190) aircraft on international

Community flights,

flights,

including intra-

or
(cid:190) drilling or extraction rigs as referred to in Article 44.

Premises subject to customs control, hereinafter referred
to as ‘victualling warehouses', and warehousekeepers shall
be specially approved for the purposes of this Article.

2. Member States on whose territory victualling ware-
houses are located shall grant approval only to warehouse-
keepers and victualling warehouses offering the necessary
guarantees. Approval may be withdrawn.

Approval shall be granted only to warehousekeepers who
undertake in writing:

(a) to place the products in the unaltered state or frozen
and/or after packaging for victualling within the
Community on board:

(cid:190) seagoing vessels,
or
(cid:190) aircraft on international
Community flights,

flights,

including intra-

or
(cid:190) drilling or extraction rigs as referred to in Article

44;

(b) to keep a register enabling the competent authorities
to carry out any checks necessary and stating in par-
ticular:

(cid:190) the date of entry into the victualling warehouse,
the customs documents
(cid:190) the serial numbers of
accompanying the products any the particulars of
the customs office concerned,

(cid:190) the information required to identify the products

pursuant to Article 5(4),

(cid:190) the date on which the products leave the victual-

ling warehouse,

(cid:190) the registration numbers and names (if any) of the
vessels or aircraft onto which the products are
loaded or the name of any warehouse to which
they are transferred,

(cid:190) the date on which they are placed on board;

(c) to keep the register for at least three years from the

end of the current calendar year;

(d) to cooperate in any checks, and in particular period-
ical checks, which the competent authorities consider
appropriate to verify compliance with this paragraph;

(e) to pay any sums claimed by way of reimbursement of

the refund where Article 42 is applied:

Article 41

1. Where an export declaration is accepted in the
Member State in which the victualling warehouse is
located, the competent customs authorities shall, on the
entry of the goods into the victualling warehouse, endorse
the national document used to obtain advance payment of
the refund with a statement to the effect that the products
comply with Article 40.

2. Where export declarations are accepted in Member
States other than that in which the victualling warehouse
is located, proof that the products have been placed in a
victualling warehouse shall be furnished by means of the
T5 control copy.

Boxes 33, 103, 104 and, where appropriate, 105 of the T5
control copy, inter alia, shall be completed. Box 104 of
the T5 control copy shall be completed with one of the
following entries under the heading ‘Other':

(cid:190) Depositado con entrega obligatoria para el abasteci-
miento (cid:190) Aplicaci(cid:155)n del art(cid:146)culo 40 del Reglamento
(CE) no 800/1999,

(cid:190) Anbringelse p(cid:134) oplag med obligatorisk levering til
proviantering (cid:190) anvendelse af artikel 40 i forordning
(EF) nr. 800/1999,

(cid:190) Einlagerung ins Vorratslager mit Lieferpflicht zur
Bevorratung (cid:190) Artikel 40 der Verordnung (EG) Nr.
800/1999,

(cid:190) Emapoh(cid:147)jeusg le upowqeytij(cid:147) paq(cid:145)dosg cia tom
amevodiasl(cid:149) (cid:190) evaqloc(cid:147) tou (cid:145)qhqou 40 tou jamo-
mislo(cid:151) EJ Aqih. 800/1999

(cid:190) Compulsory entry into warehouse for delivery for
victualling (cid:190) Article 40 of Regulation (EC) No 800/
1999,

(cid:190) Mise en entrep(cid:147)t avec livraison obligatoire pour l’avi-
taillement (cid:190) application de l’article 40 du r(cid:138)glement
(CE) no 800/1999,

(cid:190) Deposito con consegna obbligatoria per l’approvvigio-
namento (cid:190) applicazione dell’articolo 40 del regola-
mento (CE) n. 800/1999,

(cid:190) Opslag in depot onder verplichting van levering voor
de bevoorrading van zeeschepen of luchtvaartuigen (cid:190)
toepassing van artikel 40 van Verordening (EG) nr.
800/1999,

(cid:190) Colocado em entreposto com destino obrigat(cid:155)rio para
abastecimento (cid:190) aplica(cid:135)(cid:209)o do artigo 40.o do Regula-
mento (CE) n.o 800/1999,

(cid:190) Siirto

varastoon sek(cid:132) pakollinen toimittaminen
muonitustarkoituksiin (cid:190) asetuksen (EY) N:o 40 arti-
klan soveltaminen,

3.
Amounts paid to exporters pursuant to paragraph 1
shall be entered as payments in the accounts of the body
making the advance.

(cid:190) Placering i

leverera f(cid:148)r
lager med skyldighet at
proviantering - artikel 40 i f(cid:148)rordning (EG) nr 800/
1999.

17. 4. 1999

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Official Journal of the European Communities

L 102/39

The competent customs office of the Member State of
destination shall endorse the control copy with a state-
ment to the effect that the products have been placed in
the warehouse after checking that the products have been
entered in the register provided for in Article 40(2).

Article 42

1. Where a product placed in a victualling warehouse
is found not to have arrived at, or not to be in a condition
to be sent to, the destination specified, the warehouse-
keeper shall pay a fixed sum to the competent authority
in the Member State of storage.

The fixed sum referred to in paragraph 1 shall be

2.
calculated as follows:

(a) the total

import duties applicable to an identical
product on release for free circulation in the Member
State of storage shall be determined;

(b) the amount obtained pursuant to (a) shall then be

increased by 20 %.

The rate to be used to calculate the import duties shall be:

(cid:190) that applying on the day on which the product arrived
at a destination other than that specified or the day
from which it was no longer in a condition to be sent
to the specified destination,

or

(cid:190) where that day cannot be determined,

the rate
applying on the day on which it was found that the
compulsory destination was not observed.

3. Where the warehousekeeper can show that
the
amount paid in advance on the product in question is
lower than the fixed sum calculated pursuant to paragraph
2, he shall pay that amount only, plus 20 %.

However, where the amount is paid in advance in another
Member State, it shall be increased by 40 %. In such
cases, as far as the Member States of storage which do not
belong to the European Monetary Union are concerned,
the amount shall be converted into the national currency
of the Member State of storage using the euro exchange
rate prevailing on the day used to calculate the duties
referred to in point (a) of paragraph 2.

4.
The payment provided for in this Article shall not
cover losses occurring during storage in a victualling
warehouse due to natural decrease or to packaging.

Article 43

At

1.
least once every 12 months the competent
authorities of the Member States in which victualling
warehouses are located shall conduct a physical check of
the quantity of products stored therein.

However, if the entry of products into, and their removal
from, the victualling warehouses are subject to permanent
physical checks by the customs authorities, the competent
authorities may confine verification to documentary
checks of products stored.

2.
The competent authorities of the Member States of
storage may authorise the transfer of the products to
another victualling warehouse.

In such cases, the particulars of the second victualling
warehouse shall be entered in the register of the first. The
second victualling warehouse and warehousekeeper shall
also be specially approved for the purposes of the victual-
ling warehouse procedure.

Once the products have been placed under supervision in
the second victualling warehouse, the second warehouse-
keeper shall be liable for any sums payable pursuant to
Article 42.

3. Where the second victualling warehouse is not
located in the same Member State as the first, proof that
the products have been placed in the second warehouse
shall be furnished by means of the original of the T5
control copy, which shall bear one of the entries set out
in Article 41(2).

The competent customs office of the Member State of
destination shall endorse the T5 control copy with a
statement to the effect that the products have entered the
warehouse after checking that they are entered in the
register provided for in Article 40(2).

4. Where the products are removed from the victual-
ling warehouse and placed on board craft in a Member
State other than the Member State of storage, proof that
they have been so placed shall be furnished in accordance
with Article 39(3).

Proof of placing under

5.
supervision in another
victualling warehouse, proof of delivery on board a craft
in the Community and proof of delivery as referred to in
Articles 44 and 45(3)(a) shall be furnished, except in cases
of force majeure, within 12 months of the date of removal
of the products from the victualling warehouse, Article
49(3),

(4) and (5) applying mutatis mutandis.

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17. 4. 1999

CHAPTER 2

Such certificates shall be signed:

Special cases

Article 44

1. Deliveries of catering supplies:

(a) to drilling or extraction rigs, including ancillary facili-
ties providing support services for such operations,
located within the European continental shelf or the
continental shelf of the non-European part of the
Community but outside a three-mile zone from the
base line used to determine a Member State’s terri-
torial sea;

and

(b) on the high seas, to naval and auxiliary vessels flying

the flag of a Member State;

shall, for the purpose of establishing the rate of refund
payable, rank as deliveries of supplies within the meaning
of Article 36(1)(a).

‘Catering supplies' means products intended solely for
consumption on board.

Paragraph 1 shall apply only where the rate of

2.
refund is higher than the lowest rate.

(a) in the case of rigs: by a person whom the operators of
the rig consider responsible for catering supplies. The
competent authorities shall take the measures neces-
sary to ensure that
the transactions are genuine.
Member States shall notify the Commission of the
measures taken;

(b) in the case of naval or auxiliary vessels: by the naval

authorities.

By way of derogation from paragraph 2, in the case of
supplies to rigs Member States may release exporters from
the obligation to present certificates of delivery on board
in the case of deliveries:

(cid:190) qualifying for a refund not exceeding EUR 3 000 per

export,

(cid:190) providing adequate guarantees to the satisfaction of
the Member State regarding the arrival at destination
of the products, and

(cid:190) where the transport document and proof of payment

are presented.

The competent authorities of

4.
the Member State
granting the refund shall carry out checks of quantities
declared as delivered to rigs by verifying the records of
the exporter and of the operator of the supply vessel or
helicopter. They shall also ensure that the quantities of
supplies for victualling delivered pursuant to this Article
do not exceed the requirements of the crew.

Member States may apply these provisions to all deliveries
of catering supplies, provided that:

For the purposes of the first subparagraph, the assistance
of the competent authorities of other Member States may,
where necessary, be requested.

(a) a certificate of delivery on board is furnished;

and

(b) in the case of rigs:

(cid:190) the delivery takes place under supply operations
recognised as normal by the competent authorities
of the Member State from which shipment to the
rig takes place. In this connection, the ports or
places of
the type of vessel (cid:190) where
supply is by sea (cid:190) and the type of packaging and
containers shall, except in cases of force majeure,
be those normally used,

loading,

(cid:190) the supply vessel or helicopter is operated by a
natural or legal person who keeps records in the
Community which are available for consultation
and which provide sufficient details of the voyage
or flight.

3.
Certificates of delivery on board as provided for in
point (a) of paragraph 2 shall give full details of the
products and the name and/or other details identifying
the rig or naval or auxiliary vessel to which they were
delivered and the date of delivery. Member States may
require further information to be given.

5. Where Article 8 applies to deliveries to a rig, one of
the following shall be entered under ‘Other' in box 104 of
the T5 control copy:

(cid:190) Suministro para el abastecimiento de las plataformas

(cid:190) Reglamento (CE) no 800/1999,

(cid:190) Proviant til platforme (cid:190) forordning (EF) nr. 800/

1999,

(cid:190) Bevorratungslieferung f(cid:129)r Plattformen (cid:190) Verordnung

(EG) Nr. 800/1999,

(cid:190) Pqol(cid:147)heier tqovodos(cid:148)ar cia en(cid:146)dqer (cid:190) jamomisl(cid:149)r

(EJ) Aqih. 800/1999,

(cid:190) Catering supplies for rigs (cid:190) Regulation (EC) No 800/

1999,

(cid:190) Livraison pour l’avitaillement des plates-formes (cid:190)

r(cid:138)glement (CE) no 800/1999,

(cid:190) Provviste di bordo per piattaforma (cid:190) Regolamento

(CE) n. 800/1999,

(cid:190) Leverantie

van boordproviand aan platform (cid:190)

Verordening (EG) nr. 800/1999,

(cid:190) Fornecimentos para abastecimento de plataformas (cid:190)

Regulamento (CE) n.o 800/1999,

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Official Journal of the European Communities

L 102/41

(cid:190) Muonitustoimitukset lautoille (cid:190) asetus (EY) N:o 800/

1999,

(cid:190) Proviant till plattformar (cid:190) f(cid:148)rordning (EG) nr 800/

1999.

6. Where Article 40 is applied, the warehousekeeper
shall undertake to record details of the rig to which each
consignment is sent, the name/number of the supply
vessel/helicopter and the date of delivery on board, in the
register provided for in point (b) of Article 40(2). Certi-
ficates of delivery on board as provided for in point (a) of
paragraph 3 of this Article shall be deemed to form part
of such registers.

7. Member States shall arrange for a record to be kept
of the quantities of products, broken down by sector,
delivered to rigs and qualifying under this Article.

Article 45

1. With a view to determining the level of refund to be
granted, supplies for victualling outside the Community
shall be regarded as supplies under point (a) of Article
36(1).

2. Where the rate of refund varies according to destina-
tion, paragraph 1 shall apply on condition that proof is
furnished that the products actually placed on board are
the same as these leaving the customs territory of the
Community to that end.

The proof

3.
provided in the following manner:

referred to in paragraph 2 shall be

(a) Proof of direct delivery on board for victualling shall
be furnished by a customs document or a document
countersigned by the customs authorities of the third
country of delivery on board; such documents may be
drawn up in accordance with the model set out in
Annex III.

They must be completed in one or more official
languages of the Community and a language used in
the third country concerned.

‘Direct delivery' means the delivery of a container or
an undivided consignment of products placed on
board a vessel.

(b) Where the exported products do not constitute a
direct delivery and are placed under customs supervi-
sion in the third country of destination before delivery
on board for victualling, proof of such delivery on
board shall be furnished by the following documents:

(cid:190) a customs document or a document countersigned
by the customs authorities of the third country
certifying that the contents of a container or an
undivided consignment of products has been
the
placed in a victualling warehouse and that

products making up the latter are to be used solely
for victualling; such documents may be drawn up
in accordance with the model set out in Annex III,
and

(cid:190) a customs document or a document countersigned
by the customs authorities of the third country of
delivery on board certifying that all the products in
a container or an undivided consignment have
definitively left the victualling warehouse and been
delivered on board and specifying the number of
partial deliveries; such documents may be drawn
up in accordance with the model set out in Annex
III.

(c) Where the documents referred to in (a) and the
second indent of (b) cannot be produced, the Member
State may accept evidence in the form of an accep-
tance certificate signed by the master or another duty
officer and bearing the vessel’s stamp.

Where the documents referred to in the second
indent of (b) cannot be produced, the Member State
may accept evidence in the form of an acceptance
certificate signed by an airline employee and bearing
the airline’s stamp.

(d) Documents as referred to in (a) and the second indent
of (b) shall not be accepted by Member States unless
they provide full details of the products delivered on
board and state the date of delivery and the registra-
tion number and name (if any) of the vessel(s) or
aircraft. To ascertain whether
the quantities of
supplies delivered for victualling correspond to the
normal requirements of the crew and passengers of
the vessel or aircraft in question, Member States may
require additional
information or documents to be
provided.

4.
In all cases, a copy or photocopy of the transport
document and the document providing evidence of
for victualling must be
payment
presented in support of applications for payment.

the supplies

for

5.
Products placed under the arrangements referred to
in Article 40 may not be used for deliveries in accordance
with point (b) of paragraph 3.

6.

Article 17 shall apply mutatis mutandis.

Article 37 shall not apply to cases covered by this

7.
Article.

Article 46

By way of derogation from Article 161(3) of Regula-
1.
tion (EEC) No 2913/92, agricultural products consigned
to Heligoland shall be deemed to be exported for the
purposes of the provisions on the payment of refunds.

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Official Journal of the European Communities

17. 4. 1999

Products consigned to San Marino shall not be
2.
deemed to be exported for the purposes of the provisions
on the payment of refunds.

(b) by computer transmission, in accordance with rules to

be laid down by the competent authorities.

Article 47

1.
re-
Refunds may not be granted on products
exported pursuant to Article 883 of Regulation (EEC) No
repayment or
2454/93 except where applications for
remission of the import duties are subsequently rejected
and where the other conditions on the granting of refunds
are fulfilled.

2. Where products are re-exported under the procedure
referred to in paragraph 1, a reference to that procedure
shall be made on documents as referred to in Article 5(4).

Article 48

In the case of exports consigned to:

(cid:190) armed forces stationed in a third country, under the
command of a Member State or of an international
organisation of which at least one Member State is a
member,

(cid:190) international organisations established in a third
country, of which at least one Member State is a
member,

(cid:190) diplomatic bodies established in a third country,

in respect of which the exporter cannot furnish the proof
provided for in Article 16(1) or (2), the products shall be
deemed to have been imported into the third country
where such armed forces are stationed or such inter-
national organisations or diplomatic bodies are estab-
lished, upon presentation of proof of payment for the
products, and an acknowledgment of delivery issued by
the armed forces, international organisation or diplomatic
body in the third country in question.

TITLE IV

PROCEDURE FOR PAYMENT OF REFUNDS

CHAPTER 1

General

Article 49

1.
Refunds shall be paid only on a specific application
by the exporter and by the Member State in whose ter-
ritory the export declaration is accepted.

Refund applications shall be made:

(a) in writing, for which purpose Member States may lay

down a special form; or

For the purposes of this paragraph, Articles 199(2) and (3),
222, 223 and 224 of Regulation (EEC) No 2454/93 shall
apply mutatis mutandis.

Except in cases of force majeure, the documents
2.
the
relating to payment of
security must be submitted within 12 months of the date
on which the export declaration is accepted.

the refund or release of

Where the export licence used for the export transaction
granting entitlement to payment of the refund is issued
by a Member State other than the Member State of expor-
tation, the documents relating to payment of the refund
shall contain a photocopy of both sides of that licence,
duly annotated.

3. Where the T5 control copy or, where appropriate,
the national document proving exit from the customs
territory of the Community is not returned to the office of
departure or the central body within three months of
issue owing to circumstances beyond the control of the
exporter, the latter may submit to the competent agency a
reasoned request that other documents be deemed equiva-
lent.

The documents to be submitted in support of such
requests shall include the following:

(a) where the control copy or the national document has
been issued by way of proof that the products have left
the customs territory of the Community:

(cid:190) a copy or photocopy of the transport document,

and

(cid:190) a document which shows that the product has been
presented at a customs office in a third country or
one or more of
the documents referred to in
Article 16(1),

(2) and (4).

The requirement covering the documents referred to
in the second indent may be waived in the case of
exports on which the refund does not exceed EUR
1 200;
the exporter shall
submit proof of payment.

in such cases, however,

In the case of exports to third countries which are
signatories to the Convention on a Common Transit
Procedure, return copy 5 of the common transit docu-
ment, duly stamped by such countries, a photocopy
thereof certified as a true copy or a notification from
the customs office of departure shall count
as
supporting documents;

(b) where Articles 36, 40 or 44 apply, confirmation by the
customs office responsible for checking the destina-
tion in question that the conditions for endorsement
of the relevant T5 control copy by the said office have
been fulfilled; or

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(c) where Article 36(1)(a) or 40 applies, the acceptance
certificate provided for in Article 45(3)(c) and a docu-
ment proving payment for the supplies for victualling.

Refunds may not be granted where the amount is

9.
less than or equal to EUR 60 per export declaration.

For the purposes of this paragraph, a certificate from the
customs office of exit to the effect that the T5 control
copy has been duly presented and stating the serial
number and the office of issue of the control copy and
the date on which the product left the customs territory
of the Community shall be equivalent to the T5 control
copy.

Article 50

1.
In circumstances where all requirements laid down
by Community rules for showing entitlement to a refund
other than compliance with one of the time limits laid
down in Articles 7(1), 15(1) and 40(1) have been met, the
following rules shall apply:

Paragraph 4 shall apply as regards the presentation of
equivalent proof.

(a) the refund shall first be reduced by 15 %;

4. Where, despite having acted with all due diligence,
the exporter has been unable to obtain and forward the
documents required under Article 16 within the time
limit laid down in paragraph 2, he may be granted, on his
application, further time in which to present them.

5.
Applications for other documents to be deemed
to paragraph 3, whether or not
equivalent pursuant
accompanied by supporting documents, and applications
for further time as provided for in paragraph 4 shall be
submitted within the time limit laid down in paragraph 2.
However, if those applications are submitted within six
months following this time-limit, the provisions of the
first subparagraph of Article 50(2) shall apply.

applied,

6. Where Article 37 is
for
payment of the refund must be submitted, except in cases
of force majeure, within the 12 months following the
month of delivery on board; however, authorisations as
provided for in Article 37(1) may require exporters to
lodge applications for payment within shorter time limits.

applications

7.
The competent authorities of the Member States
may require translations of all documents relating to
applications for payment of refunds into the official
language or one of the official languages of the Member
State concerned.

8.
Payments as referred to in paragraph 1 shall be
made by the competent authorities within three months
of the day on which they are in possession of all docu-
ments and information required to settle the claim,
except in the following cases:

(a) force majeure;

or

(b) where a special administrative inquiry into entitle-
ment to the refund has been opened. In such cases,
payment shall only be made after entitlement to the
refund has been recognised;

or

(c) for the application of the compensation provided for

in the second subparagraph of Article 52(2).

(b) the remainder of the refund, hereinafter referred to as
reduced as

the ‘reduced refund', shall be further
follows:

(i) 2 % of the reduced refund shall be lost for each
day by which the time limit laid down in Article
15(1) is exceeded;

(ii) 5 % of the reduced refund shall be lost for each
day by which the time limit laid down in Article
7(1) is exceeded; or

(iii) 10 % of the reduced refund shall be lost for each
day by which the time limit laid down in Article
40(1) is exceeded.

2. Where proof that all the requirements laid down by
Community regulations have been fulfilled is provided
within six months of expiry of the time limits laid down
in Article 49(2) and (4), the refund paid shall be 85 % of
the sum that would have been paid had all the require-
ments been fulfilled.

that all

Where proof
the requirements laid down by
Community regulations have been fulfilled is provided
within six months of expiry of the time limits laid down
in Article 49(2) and (4) but the time limits laid down in
Articles 7(1), 15(1) or 40(1) are exceeded, the refund paid
shall be equal to the refund reduced in accordance with
paragraph 1, less 15 % of the sum that would have been
paid had all the time limits been met.

3. Where a refund has been paid in advance in accord-
ance with Article 24 and one or more of the time limits
laid down in Articles 7(1) and 15(1) have not been met,
the part of the security forfeited shall be equal to:

(cid:190) the reduction calculated pursuant to paragraph 1,

(cid:190) plus 10 %.

The balance of the security shall be released.

Where a refund has been paid in advance in accordance
with Article 24 and proof that all the requirements laid
down by Community regulations have been fulfilled is
furnished within six months of expiry of the time limits
laid down in Article 49(2) and (4), the amount to be
reimbursed shall be equal to 85 % of the security.

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Where, in cases covered by the third subparagraph, one or
more of the time limits laid down in Articles 7(1) and
15(1) have in addition not been met, the amount to be
reimbursed shall be equal to:

(cid:190) the amount reimbursed pursuant to the third subpara-

graph,

(cid:190) less the part of the security forfeited pursuant to the

first subparagraph.

4.
The total refund lost may not exceed the full refund
that would have been paid had all the requirements been
fulfilled.

5.
For the purposes of this Article, failure to meet the
time limit laid down in Article 39(1) shall rank as failure
to meet the time limit laid down in Article 7(1).

6. Where Article 4(2) and/or Article 18(3) and/or
Article 51 apply:

(cid:190) the reductions provided for in this Article shall be
calculated on the basis of the refund payable pursuant
to Article 4(2) and/or Article 18(3) and/or Article 51,

(cid:190) refunds lost pursuant to this Article shall not exceed
those payable pursuant to Article 4(2) and/or Article
18(3) and/or Article 51.

CHAPTER 2

Penalties and recovery of amounts over-paid

Article 51

1. Where it is found that an exporter with a view to the
grant of an export refund has applied for a refund
exceeding that applicable, the refund due for the relevant
exportation shall be that applicable to the products
actually exported, reduced by:

(a) half the difference between the refund applied for and

that applicable to the actual export;

(b) twice the difference between the refund applied for
and that applicable where the exporter intentionally
provides false information.

calculated from the

The refund applied for shall be deemed to be the
2.
amount
information provided
pursuant to Articles 5 or 26(2). Where the refund varies
according to destination, the differentiated part of the
refund applied for shall be calculated using the particulars
of quantity, weight, and destination provided pursuant to
Article 49.

The penalty provided for in point (a) of paragraph 1

3.
shall not apply:

(a) in cases of force majeure,

(b) in exceptional cases where the exporter, on his own
initiative, immediately after becoming aware that the
refund applied for is excessive, notifies the competent
in writing, unless the competent
authority thereof
authority has informed the exporter that it intends to
examine the request or the exporter has otherwise
become aware of this intention, or the competent
the refund
authority has already established that
requested was incorrect;

(c) in cases of obvious error as to the refund applied for,

recognised by the competent authorities;

(d) in cases where the refund sought is in accordance with
Regulation (EC) No 1222/94, and in particular Article
3(2) thereof, and is calculated on the basis of the
average quantities used over a specified period;

(e) in cases of weight adjustment in so far as the differ-
ence in weight is due to a difference in the weighing
method applied.

4. Where the reduction provided for in points (a) and
(b) of paragraph 1 results in a negative amount,
the
exporter shall pay that negative amount.

5. Where the competent authorities establish that the
refund applied for is incorrect and that export has not
taken place and consequently the refund cannot be
reduced, the exporter shall pay the penalty under point (a)
or (b) of paragraph 1 which would apply if the export had
taken place. Where the rate of refund varies according to
destination, the lowest positive rate or, if higher, the rate
resulting from the indications as
to the destination
pursuant to Article 24(2) or 26(4) shall be used to calculate
the refund applied for and the refund applicable, except
where a compulsory destination is stipulated.

6.
Payment under paragraphs 4 and 5 shall be made
within 30 days of receipt of the application for payment.
Where that time limit is not met, the exporter shall pay
interest at the rate referred to in Article 52(1) on the
period commencing 30 days from the date of receipt of
the payment demand and ending on the day preceding
that of payment of the amount demanded.

7.
The penalties shall not apply simply where the
refund applied for is higher than the refund applicable
pursuant to Articles 4(2), 18(3), 35(2) and/or 50.

Penalties shall apply without prejudice to additional

8.
penalties laid down at national level.

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9. Member States may waive the imposition of penal-
ties of EUR 60 or less per export declaration.

released and interest relating to the exports concerned.
The assignee’s liability shall, however, be limited to the
amount paid to him, plus interest.

10. Where the product indicated on the export declara-
tion or payment declaration is not covered by the licence,
no refund shall be due and paragraph 1 shall not apply.

11. Where the refund has been fixed in advance, the
calculation of the penalty shall be based on the refund
rates valid on the day on which the licence application is
lodged and without taking account of the loss of refund
pursuant to Article 4(1) or the reduction of the refund
pursuant to Article 4(2) or Article 18(3). Where necessary,
those rates shall be adjusted on the day of acceptance of
the export declaration or payment declaration.

Amounts recovered, amounts pursuant to Articles 51
2.
(4) and (5) and interest collected shall be paid to the
paying agencies, which shall deduct
amounts
concerned from European Agricultural Guidance and
Guarantee Fund (EAGGF) expenditure, without prejudice
to Article 7 of Council Regulation (EEC) No 595/91 (1).

the

Where the time limit for payment is not met, Member
States may decide that, in place of reimbursement, any
released and
amounts over-paid,
compensatory interest shall be deducted from subsequent
payments to the exporter concerned.

securities unduly

Article 52

The second subparagraph shall also apply to amounts to
be paid pursuant to Article 51(4) and (5).

1. Without prejudice to the obligation to pay the nega-
tive amount pursuant to Article 51(4), the beneficiary shall
reimburse refunds unduly received, which includes any
penalty applicable pursuant to Article 51(1) and interest
calculated on the time elapsing between payment and
reimbursement. However,

(a) where reimbursement

is covered by an unreleased
security, seizure of that security in accordance with
Article 25(1) or 35(1) shall constitute recovery of the
amounts due;

(b) where the security has been released, the beneficiary
shall pay that part of the security which would have
been forfeited, plus interest calculated from the date
of release to the day preceding that of payment.

Payment shall be made within 30 days of receipt of the
demand for payment.

Where beneficiaries are asked to reimburse funds, for the
purposes of calculating interest the Member State may
consider payment to be made on the 20th day following
the date of the request for reimbursement.

The rate of
interest applicable shall be calculated in
accordance with national law; it may not, however, be
lower than the rate applicable for the recovery of amounts
under national provisions.

Where payment is made unduly as a result of an error by
the competent authorities, no interest or at most an
amount corresponding to the profit realised unduly, to be
determined by the Member State, shall be collected.

Where the refund is paid to an assignee, he and the
exporter shall be jointly and severally liable for reim-
securities unduly
bursement of

amounts over-paid,

3. Without prejudice to the possibility provided for in
Article 51(9) of waiving the application of penalties in the
case of small amounts, Member States may waive the
reimbursement of refunds over-paid, securities unduly
released, interest and amounts as provided for in Article
51(4) where such reimbursement per export declaration
does not exceed EUR 60, on condition that national law
lays down similar rules providing for non-recovery in
such cases.

The reimbursement obligation referred to in para-

4.
graph 1 shall not apply:

(a) if the payment was made by error of the competent
authorities itself of the Member States or of another
authority concerned and the error could not reason-
ably be detected by the beneficiary and the beneficiary
for his part acted in good faith; or

(b) if the period which passed between the day of the
notification to the beneficiary of the final decision on
the granting of the refund and that of the first infor-
mation of the beneficiary by a national or Community
the
authority concerning the undue nature of
payment concerned is more than four years. This
provision shall apply only if the beneficiary has acted
in good faith.

The acts of any third party relating directly or indirectly
to the formalities necessary for the payment of the refund,
including the acts of the international control and super-
visory agencies, shall be attributable to the beneficiary.

The provisions of
this paragraph shall not apply to
advances on refunds. In case of non-reimbursement due
to the application of this paragraph, the administrative
sanction pursuant to point (a) of Article 51(1) shall not
apply.

(1) OJ L 67, 14.3.1991, p. 11.

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TITLE V

and

FINAL PROVISIONS

Article 53

Member States shall notify the Commission:

(cid:190) without delay, of cases where Article 20(1) applies; the
Commission shall notify the other Member States,
(cid:190) for each 12-digit code, of the quantities of exported
products not covered by export licences with advance
fixing of the refund for the cases referred to in the
first indent of the second subparagraph of Article 4(1),
Article 6 and Article 45. Member States shall take the
measures required to ensure that such information is
notified by no later than the second month following
that of completion of customs export formalities.

Article 54

1.

Regulation (EEC) No 3665/87 is hereby repealed.

However, that Regulation shall continue to apply:

(cid:190) to exports covered by export declarations accepted
prior to the entry into force of this Regulation,

(cid:190) where Regulation (EEC) No 565/80 applies to exports
covered by payment declarations accepted prior to the
entry into force of this Regulation.

References in all Community instruments to Regu-
2.
lations (EEC) No 1041/67, (EEC) No 192/75, (EEC) No
2730/79, (EEC) No 798/80, (EEC) No 2570/84, (EEC) No
2158/87 and (EEC) No 3665/87 or to their specific
articles shall be construed as referring to this Regulation
or to the corresponding Articles thereof.

A correlation table, relative to the Articles of Regulation
(EEC) No 3665/87, is set out in Annex I.

Article 55

This Regulation shall enter into force on the seventh day
following its publication in the Official Journal of the
European Communities.

It shall apply from 1 July 1999.

On application by the interested parties, the provisions of
the second subparagraph of Article 7(1) and Article 15(4)
shall apply to exports for which the customs export
formalities were completed on or after 19 January 1998.

This Regulation shall be binding in its entirety and directly applicable in all Member
States.

Done at Brussels, 15 April 1999.

For the Commission

Franz FISCHLER

Member of the Commission

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ANNEX

Correlation Table

This Regulation

Regulation (EEC) No 3665/87

Article 1

Article 2

Article 3

Article 4

Article 5

Article 6

Article 7

Article 8

Article 9

Article 10

Article 11(1),

(5) and (6)

Article 11(2),

(3) and (4)

Article 12

Article 13

Article 14

Article 15

Article 16

Article 17

Article 18

Article 19

Article 20(1),

(2) and (3)

Article 20(4)

Article 21

Article 22

Article 23

Article 24

Article 25

Article 26

Article 27

Article 28(1),

(2),

(3),

(5) and (6)

Article 29

Article 30

Article 31

Article 32

Article 33

Article 34

Article 35

Article 36

Article 37

Article 38

Article 39

Article 40

Article 41

Article 42

Article 1

Article 2

(cid:190)

Article 2a

Article 3

Article 3a

Article 4

Article 6

Article 6a

Article 7

Article 8

Article 10

Article 9

Article 12

Article 16

Article 17

Article 18

Article 19

Article 20

Article 21

Article 5

Article 15(2)

Article 13

Article 14

Article 15(1)

Article 22

Article 23

Article 25

Article 26

Article 27

Article 28

Article 28a

Article 29

Article 30

Article 31

Article 32

Article 33

Article 34

Article 35

Article 36

Article 37

Article 38

Article 39

Article 40

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This Regulation

Regulation (EEC) No 3665/87

Article 43

Article 44

Article 45

Article 46

Article 47

Article 48

Article 49(1) to (7)

Article 49(9)

Article 50

Article 51

Article 52

Article 53

Article 54

Article 55

Annex I

Annex II

Annex III

Annex IV

Annex V

Article 41

Article 42

Article 43

Article 44

Article 45

Article 46

Article 47

Article 11(2)

Article 48

Article 11(1)

Article 11(3) to (6)

Article 49

Article 50

Article 51

Annex I

Annex III

Annex IV

ANNEX II

List of third countries referred to in Article 16(2)(d) which require the products to be imported
before the funds can be transferred in payment

Algeria

Burundi

Equatorial Guinea

Kenya

Lesotho

Malawi

Malta

St Lucia

Senegal

Tanzania

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L 102/49

1. Exporter (name and full address in Member State)

ANNEX III

CERTIFICATE OF DELIVERY
OF SUPPLIES TO SHIPS
AND AIRCRAFTS IN THIRD COUNTRIES

2. Victualling warehouse (name and full address in third country)

Note:
This form must be completed legibly and indelibly by hand or
using a typewriter.

5. Name of ship and country of registration or registration number

4. Country of destination

of aircraft

3. Member State of export

6. Type, number and date of export document

issued by . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . customs office

7. Type and date of transport document

8. Marks and numbers - Number and type of packages - Description of goods

9. Gross weight (kg)

10. Net quantity (1)

11. ENDORSEMENT BY CUSTOMS AUTHORITIES OF COUNTRY IN WHICH VICTUALLING TAKES PLACE

This is to certify that the above goods

A. have been delivered on board the ship or aircraft shown in box 5 (2)

B. are in the warehouse shown in box 2 and will be used solely for victualling (2)

Remarks

Signature and stamp of customs authorities

Place and date

(1) Kilograms or other unit of measurement.
(2) Delete as appropriate.

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ANNEX IV

List of third countries and territories referred to in Article 17(b) and (c)

Iceland

Norway

Liechtenstein

Switzerland

Heligoland

Andorra

Gibraltar

Ceuta and Melilla

Vatican City

Malta

Cyprus

Morocco

Turkey

Estonia

Latvia

Lithuania

Poland

Slovakia

Hungary

Romania

Bulgaria

Albania

Ukraine

Belarus

Moldova

Russia

Georgia

Armenia

Azerbaijan

Slovenia

Croatia

Bosnia-Herzegovina

Serbia and Montenegro

Czech Republic

Former Yugoslav Republic of Macedonia

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ANNEX V

List of products to which Article 20(4)(d) applies

I.

Products listed in Article 1 of Regulation (EC) No 3072/95 (rice)

II.

Products listed in Article 1 of Regulation (EEC) No 1785/81 (sugar and isoglucose)

III. Products listed in Article 1 of Regulation (EEC) No 1766/92 (cereals)

CN code

Beef/veal

0102

0201

0202

0206 10 95

0206 29 91

Live bovine animals

Meat of bovine animals, fresh or chilled

Meat of bovine animals, frozen

Thick skirt and thin skirt, fresh or chilled

Thick skirt and thin skirt, frozen

CN code

Milk and milk products

0402

0403 90 11 to
0403 90 39

0404 90 21 to
0404 90 89

0405

0406 20

0406 30

0406 90 13 to
0406 90 27
0406 90 61 to
0406 90 81
0406 90 86 to
0406 90 88

Milk and cream, concentrated or containing added sugar or other sweetening
matter

Buttermilk powder

Milk constituents

Butter and other fats and oils derived from milk

Grated or powdered cheese

Processed cheese

Other cheese

IV.

V.

VI.

CN code

Wine

2204 29 62
2204 29 64
2204 29 65
2204 29 71
2204 29 72
2204 29 75
2204 29 83
2204 29 84
2204 29 94
2204 29 98

Table wine in bulk

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VII.

CN code

1901 90 91

Agricultural products exported in the form of goods not
covered by Annex II to the Treaty

– – – Containing no milk fats,

starch or
containing by weight less than 1,5 % milk fat, 5 % sucrose (including
invert sugar) or isoglucose, 5 % glucose or starch, excluding food prepara-
tions in powder form of goods of heading Nos 0401 to 0404

isoglucose, glucose or

sucrose,

2101 12 92

– – – Preparations with a basis of these extracts, essences or concentrates of

coffee

2101 20 92

– – – Preparations with a basis of extracts, essences or concentrates of tea or

3505 10 10 to
3505 10 90

3809 10 10 to
3809 10 90

mat(cid:130)

Dextrines and other modified starches

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and
other products and preparations with a basis of amylaceous substances