Commission Regulation (EC) No 1520/2000 of 13 July 2000 laying down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria for fixing the amount of such refunds
Date: 2000-07-13
Institutions: European Commission
Subjects: agricultural product, export refund, primary product, processed foodstuff

15.7.2000

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I

(Acts whose publication is obligatory)

COMMISSION REGULATION (EC) No 1520/2000

of 13 July 2000

laying down common detailed rules for the application of the system of granting export refunds
on certain agricultural products exported in the form of goods not covered by Annex I to the
Treaty, and the criteria for fixing the amount of such refunds

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community;

covered by Annex I to the Treaty and the criteria for
fixing the amount of such refunds. However, the way
these arrangements apply to goods not covered by
Annex I needs to be clarified.

Having regard to Council Regulation (EC) No 3448/93 of 6
December 1993 laying
arrangements
applicable to certain goods resulting from the processing of
first
in
and
agricultural
subparagraph of Article 8(3) thereof,

products (1),

down the

particular

trade

the

Whereas:

(1)

(2)

Commission Regulation (EC) No 1222/94 of 30 May
1994 (2), as
last amended by Regulation (EC) No
701/2000 (3), laid down common detailed rules for the
application of the system of granting export refunds on
certain agricultural products exported in the form of
goods not covered by Annex I to the Treaty, and the
criteria for fixing the amounts of such refunds. As this
Regulation has been amended fifteen times, Regulation
(EC) No 1222/94 should now be recast for reasons of
clarity when new changes are made.

The Regulations on the common organisation of the
markets in eggs, cereals, rice, milk and milk products,
and sugar provide that, to the extent required to allow
the agricultural products in question to be exported in
the form of certain processed goods not listed in Annex
I to the Treaty on the basis of world market quotations
or prices for such products, the difference between such
quotations or prices and prices in the European Union
may be covered by an export refund.

(3)

Commission Regulation (EC) No 800/1999 (4) lays down
general rules for granting export refunds on certain
agricultural products exported in the form of goods not

(1) OJ L 318, 20.12.1993, p. 18.
(2) OJ L 136, 31.5.1994, p. 5.
(3) OJ L 83, 4.4.2000, p. 6.
(4) OJ L 102, 17.4.1999, p. 11.

(4)

(5)

(6)

(7)

establishing

the World

Article 11 of the Agreement on Agriculture annexed to
the Agreement
Trade
Organisation lays down that refunds granted on exports
incorporated in goods not
of agricultural products
covered by Annex I to the Treaty may not exceed the
refunds that would be payable on those products when
exported in the unaltered state. Account must be taken
of this when rates of refund are fixed and assimilation
rules defined.

Potato starch is assimilated to maize starch. However, it
must be possible to fix a specific refund rate for potato
starch in market
is
significantly lower than that of maize starch.

situations where

its price

Such goods may be obtained directly from basic
products, from products obtained from the processing
of basic products, or from products assimilated to either
these categories. Rules should be laid down for
of
determining the amount of the export refund in each of
these cases.

Many goods manufactured by an undertaking under
clearly defined technical conditions and having constant
characteristics and quality follow a regular export
simplified
pattern. To ease
procedure should be adopted for such goods whereby
to the
the manufacturer
competent
communicates
authorities
the latter consider
such information as
necessary concerning the conditions of manufacture of
the goods.

formalities,

export

a

(8)

The agricultural product content of most exported
goods is bound to vary. The amount of the refund must

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(12)

the refund should,

therefore be determined on the basis of the quantities of
agricultural products actually used in the manufacture of
the exported goods. However, for certain goods of a
simple and relatively constant composition, the amount
for ease of administration, be
of
fixed quantities of
determined on the basis of
agricultural products. Where
are
quantities
registered with the competent authorities, provision
should be made for annual confirmation of
such
registration in order to reduce the risks associated with
failure to communicate changes in the quantities of
products used to manufacture the goods in question.

these

the Community’s

The agreements reached in accordance with Article 300
of the Treaty limit the amount of refunds that may be
granted in any budget year.
It must be possible to
export goods not covered by Annex II to the Treaty
under conditions which are known in advance;
In
it must be possible to obtain an assurance
particular,
that these exports are eligible for a refund compatible
with
the
agreements or, where this can no longer be the case, to
be
advance;
Furthermore, the issue of certificates makes it possible
to monitor refund applications and to guarantee that
refunds can be paid to certificate holders up to the
amount stated on the certificate, provided the certificate
holder complies with the other conditions for refunds
laid down in the Community rules.

commitments

sufficiently

informed

thereof

under

in

(9)

In the absence of evidence that no production refund
was granted pursuant to Commission Regulation (EEC)
No 1722/93 of 30 June 1993 laying down detailed
rules for the application of Council Regulations (EEC)
No 1766/92 and (EEC) No 1418/76 concerning
production refunds
in the cereals and rice sectors
respectively (1), as last amended by Regulation (EC) No
87/1999 (2), or pursuant to Council Regulation (EEC) No
1010/86 of 25 March 1986 laying down general rules
for the production refund on certain sugar products
industry (3), as last amended by
used in the chemical
Commission Regulation (EC) No 2074/98 (4), the export
refund should be reduced by the amount of
the
production refund applicable on the date of acceptance
of the export declaration. This is the only system which
avoids the risk of fraud.

(13)

These Agreements concern all agricultural products
exported in the form of goods not covered by Annex I
to the Treaty. These products include certain cereals
exported in the form of spirituous beverages referred to
in Article 13(5) of Regulation (EEC) No 1766/92 (8).
Regulation (EEC) No 2825/93 (9), as
amended by
Regulation (EC) No 3098/94 (10),
lays down certain
detailed rules for such cereals. The granting of refunds
on all agricultural products exported in the form of
goods not covered by Annex I to the Treaty should be
subject to common rules.

(10)

Council Regulation (EEC) No 565/80 of 4 March 1980
on the advance payment of export refunds in respect of
agricultural products (5), as last amended by Regulation
(EEC) No 2026/83 (6), and 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 (7), established a system
for the advance payment of export refunds which must
be taken into account when export refunds are adjusted.

(14)

It is highly likely that certificate applications will be
received for greater amounts than can be granted. The
year should therefore be divided into periods so that
certificates can be made available both to operators who
export at the end of the budget year and to those who
export at
the budget year. Where
appropriate, a reduction coefficient should be applied to
all amounts requested.

the beginning of

(11) Measures should be taken to ensure strict compliance
with the Community’s commitments. Moreover, these
measures should not impose unnecessary constraints on
operators.

(1) OJ L 159, 1.7.1993, p. 112.
(2) OJ L 9, 15.1.1999, p. 8.
(3) OJ L 94, 9.4.1986, p. 9.
(4) OJ L 265, 30.9.1998, p. 8.
(5) OJ L 62, 7.3.1980, p. 5.
(6) OJ L 199, 22.7.1983, p. 12.
(7) OJ L 102, 17.4.1999, p. 11.

(15)

The conditions for the release of the security pertaining
to certificates subject to Commission Regulation (EEC)
No 2220/85 of 22 July 1985 laying down common
the system of
detailed rules for
securities for agricultural products (11), as last amended
by Regulation (EC) No 1932/1999 of 9 September
1999 (12), should be laid down.

the application of

(8) OJ L 181, 1.7.1992, p. 21.
(9) OJ L 258, 16.10.1993, p. 6.
(10) OJ L 328, 20.12.1994, p. 12.
(11) OJ L 205, 3.8.1985, p. 5.
(12) OJ L 240, 10.9.1999, p. 11.

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(16)

refunds

Certain types of exports are not subject to limits on the
international
a
payment of
commitments entered into by the European Union. Such
exports should be free from any obligation to present a
refund certificate.

result of

as

(21) Monitoring arrangements should be established, based
the exporter declaring to the
on the principle of
competent authorities, each time goods are exported,
the quantities of products used to manufacture the
exported
are
they consider
responsible for
necessary to verify the accuracy of such declarations.

taking any measures

competent

authorities

goods.

The

(17) Most exporters receive less than 50 000 euros a year in
refunds. Taken together, these exports account for only
a small part of the total amount of refunds granted on
agricultural products exported in the form of goods. It
should be possible to exempt such exports from the
requirement to present a certificate.

(18)

(19)

Some exporters respond to invitations to tender issued
by importing third countries. Should their tender be
rejected, such exporters must be able to deduct
the
amount which they had set aside for their tender from
the
certificate, without
incurring any penalty.

covered by their

amount

Refund certificates serve to ensure compliance with the
commitments entered into by the European Union
vis-(cid:224)-vis the World Trade Organisation; they also make
it possible to determine in advance the refund which
can be granted on agricultural products used in the
manufacture of goods exported to third countries. This
purpose differs, in some respects, from the objectives of
export licences issued for basic products exported in the
to commitments
unaltered state which are subject
the World Trade Organisation involving
vis-(cid:224)-vis
therefore necessary to
quantitative restrictions.
specify which
to
general
agricultural licences and certificates, currently laid down
by Regulation (EC) No 1291/2000 (1)
laying down
common detailed rules for the application of the system
of
licences and advance fixing
certificates for agricultural product.

is
provisions

import and export

applicable

It

(20) Management of the amounts of refunds which may be
granted during a budget year on certain agricultural
products exported in the form of goods not covered by
Annex I
in a need to fix
different rates for exports with or without advance
fixing of the rate of refund on the basis of developments
on Community and world markets.

to the Treaty may result

(22)

(23)

(24)

(25)

In consultation with the competent authorities of the
Member State in which the goods are manufactured,
operators should be permitted to make a simplified
declaration of
in the form of
aggregated quantities of these products, provided they
keep a detailed record of the products used and make it
available to the said authorities.

the products used,

the manufacturer,

It is not always possible for the exporter, particularly if
he is not
to know the precise
quantities of agricultural products used on which he can
claim a refund. Therefore, the exporter is not always
able to declare such quantities. It is therefore necessary
to provide an alternative method of calculation of the
refund which the person concerned may ask to be
restricted to certain goods, based on the
applied,
chemical
a
these
conversion table drawn up for this purpose. When this
method of calculation is used for certain goods listed in
to Commission Regulation (EEC) No
the Annex
1722/93, the origin of the starch used is unknown. A
production refund may have been granted in respect of
that starch;
therefore be the
these goods may not
subject of an export refund for starch.

analysis of

and using

goods,

The authorities responsible for checking the exporter(cid:146)s
sufficient evidence to
declaration may not possess
enable them to accept the declaration of the quantities
used, even if it is based on a chemical analysis. Such
situations are particularly likely to arise when the goods
to be exported have been manufactured in a Member
the
State other than the exporting State. Therefore,
competent authorities of the exporting Member State
should be able, if necessary, to obtain directly from the
competent authorities of the other Member States all the
information which the latter authorities are able to
obtain concerning the conditions of manufacture of the
goods.

Commission Regulation (EC) No 2571/97 of 15
December 1997 on the sale of butter at reduced prices
and the granting of
and
concentrated butter for use in the manufacture of pastry
ice-cream and other foodstuffs (2) authorises
products,
butter and cream to be made available at reduced prices

cream, butter

aid for

(1) OJ L 152, 24.6.2000, p. 1.

(2) OJ L 350, 20.12.1997, p. 3.

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to industries which manufacture certain goods. Account
must be taken of this when refunds are calculated on
the basis of chemical analysis.

HAS ADOPTED THIS REGULATION:

(26)

to ensure

is desirable

It
the uniform application
throughout the European Union of the provisions on
the granting of refunds on goods not covered by Annex
I to the Treaty. To that end, each Member State should
inform the other Member States, via the Commission, of
the monitoring arrangements applied in its territory to
the various types of exported goods.

(27) Article 31(10), (11) and (12) of Council Regulation (EC)
No 1255/1999 of 17 May 1999 on the common
organisation of the market in milk and milk products (1)
lays down the conditions which must be met before a
refund is granted on certain milk products which have
been imported and then re-exported in the form of
goods not covered by Annex I to the Treaty.

(28) Account must be taken of the increased quantities of
certain milk products imported at a reduced tariff under
non-member
agreements
countries and the possibility of granting an export
refund higher than such reduced tariff.

concluded with

certain

(29)

To ensure correct application of the provisions of the
Regulations on the common organisation of markets
relating to the granting of export refunds, such refunds
should not be granted on products from non-member
countries used in the manufacture of goods which are
exported after having been in free circulation in the
European Union.

(30)

The coefficients applicable when determining the refund
on certain processed agricultural products should be
fixed and the refund per 100 kg of products used
should be published.

(31)

The Management Committee on horizontal questions
concerning trade in processed agricultural products not
listed in Annex I to the Treaty has not delivered an
opinion in the time limit set by its chairman,

(1) OJ L 160, 26.6.1999, p. 48.

Article 1

1.
This Regulation lays down common detailed rules for the
application of the system of granting refunds on exports of the
basic products listed in Annex A (hereinafter referred to as
(cid:145)basic products(cid:146)), of products derived from the processing
thereof, or of products assimilated to one of
those two
categories in accordance with paragraph 3, when these various
products are exported in the form of goods not covered by
Annex I to the Treaty but listed, as the case may be:

(cid:151) in Annex I to Council Regulation (EEC) No 2771/75 (2),

(cid:151) in Annex B to Council Regulation (EEC) No 1766/92,

(cid:151) in Annex B to Council Regulation (EC) No 3072/95 (3),

(cid:151) in Annex II to Council Regulation (EC) No 1255/1999 (4),

(cid:151) in Annex I to Council Regulation (EC) No 2038/1999 (5).

Such goods, which are listed in Annexes B and C to this
Regulation, are hereinafter referred to as (cid:145)goods(cid:146).

2.

For the purpose of this Regulation:

(a)

(cid:145)budget period(cid:146) means the period from 1 October of one
year to 30 September of the following year;

(b)

to any applicant,

(cid:145)certificate(cid:146) or
the certificate
(cid:145)refund certificate(cid:146) means
drawn up in accordance with Articles 6 to 14, valid
throughout the European Union and issued by the Member
States
regardless of his place of
refund
establishment
certificate shall guarantee payment of the refund, provided
the conditions set out in Article 16 are met. It may include
advance fixing of
the refund rates. Certificates shall be
valid for a single budget period only;

European Union. The

in the

(c)

(cid:145)the Agreement(cid:146) means
the Agreement on Agriculture
concluded during the Uruguay Round of multilateral trade
negotiations;

(d)

(cid:145)food aid(cid:146) means
conditions laid down in Article 10(4) of the Agreement.

food aid operations meeting the

(2) OJ L 282, 1.11.1975, p. 49.
(3) OJ L 329, 30.12.1995, p. 18.
(4) OJ L 160, 26.6.1999, p. 48.
(5) OJ L 252, 25.9.1999, p. 1.

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3.

For the purposes of this Regulation:

(a) potato starch falling within CN code 1108 13 00 directly
produced from potatoes, excluding sub-products, shall be
assimilated to a product derived from the processing of
maize;

(cid:151) butter and other milk fats with a milk fat content, by
weight, other than 82 % but not less than 62 %, falling
within CN codes 0405 10, 0405 20 90, 0405 90 10,
0405 90 90

shall be assimilated to butter listed in Annex A (PG 6);

(b) whey falling within CN codes 0404 10 48 to 0404 10 62
shall be

not
assimilated to powdered whey listed in Annex A (PG 1);

concentrated, whether or not

frozen,

(c) (cid:151) milk and milk products
0403 90 51

falling within CN codes
not
0404 90 21,
0403 10 11,
concentrated nor containing added sugar or other
sweetening matter, whether or not frozen, of a milk fat
content, by weight, not exceeding 0,1 %

and

and

(cid:151) milk and milk products

falling within CN codes
0403 10 11, 0403 90 11 and 0404 90 21, in powder,
granules or other solid forms, not containing added
sugar or other
sweetening matter, of a milk fat
content, by weight, of up to 1,5 %

(f) (cid:151) milk, cream and milk products falling within CN codes
to
0403 10 19,
0403 10 11
0403 90 59
0404 90 29,
0404 90 21
concentrated, other than in powder, granules or other
solid forms, not containing added sugar or other
sweetening matter

0403 90 51
to

to
and

and

(cid:151) cheese

shall be assimilated to:

(i)

skimmed-milk powder listed to in Annex A (PG 2)
regarding the non-fat part of the dry matter content of
the assimilated product

shall be assimilated to skimmed-milk powder listed in
Annex A (PG 2);

and

(d) (cid:151) milk, cream and milk products falling within CN codes
0403 10 11, 0403 10 13, 0403 90 51, 0403 90 53,
0404 90 21 and 0404 90 23, not concentrated nor
containing added sugar or other sweetening matter,
whether or not
frozen, of a milk fat content, by
weight, exceeding 0,1 % but not exceeding 6 %

and

(cid:151) milk, cream and milk products falling within CN codes
0403 10 11, 0403 10 13, 0403 10 19, 0403 90 13,
0403 90 19, 0404 90 23 and 0404 90 29 in powder,
granules or other solid forms, not containing added
sugar or other
sweetening matter, of a milk fat
content, by weight, exceeding 1,5 % but less than 45 %

shall be assimilated to whole milk powder listed in Annex
A (PG 3);

(e) (cid:151) milk, cream and milk products falling within CN codes
0403 10 19,
and
0403 90 59,
0404 90 29, not concentrated nor containing added
sweetening matter, of a milk fat
sugar or other
content, by weight, exceeding 6 %,

0404 90 23

(ii) butter referred to in Annex A (PG 6) for the milk fat

part of the assimilated product.

(g) husked rice falling within CN code 1006 20 shall be
assimilated to wholly milled rice falling within CN codes
1006 30 61 to 1006 30 98;

(h) raw beet or cane sugar falling within CN code 1701 11 90
or CN code 1701 12 90 and containing, in the dry state, at
least 92 % by weight of
sucrose determined by the
polarimetric method,

(cid:151) sugar

falling within CN codes 1701 91 00 or

1701 99 90,

(cid:151) the products referred to in Article 1(1)(d) of Regulation
(EC) No 2038/1999, excluding mixtures obtained
partly using products covered by Regulation (EEC) No
1766/92,

(cid:151) the products referred to in Article 1(1)(f) and (g) of
Regulation (EC) No 2038/1999, excluding mixtures
obtained partly using products covered by Regulation
(EEC) No 1766/92,

(cid:151) milk, cream and milk products falling within CN codes
0403 10 19, 0403 90 19 and 0404 90 29, in powder,
granules or other solid forms, not containing added
sugar or other
sweetening matter, of a milk fat
content, by weight, of not less than 45 %,

which meet the conditions of eligibility for a refund laid
down in Regulation (EC) No 2038/1999 and in Regulation
(EC) No 2135/95 (1) when exported unprocessed shall be
assimilated to white
falling within CN code
1701 99 10.

sugar

and

(1) OJ L 214, 8.9.1995, p. 16.

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However, if the party so requests, in agreement with the
referred to in
the milk products

4.
competent
paragraph 3(d) shall be assimilated to:

authority,

(i)

skimmed-milk powder referred to in Annex A (PG 2) for
the
the non-fat part of
assimilated product

the dry matter content of

and

(ii) butter referred to in Annex A (PG 6) for the milk fat part

of the assimilated product.

Article 2

The amount of the refund granted for the quantity, determined
in accordance with Article 3, of each of the basic products
exported in the form of
the same type of goods shall be
obtained by multiplying this quantity by the rate of the refund
on the basic product calculated per unit of weight
in
accordance with Article 4.

However, in the case of D-glucitol (sorbitol) mixtures falling
within CN codes 2905 44 and 3824 60, where the party
concerned does not draw up the declaration referred to in
Article 16(1) giving the information required by the fourth
subparagraph of Article 16(4) or where he does not provide
satisfactory documentation in support of his declaration, the
rate of refund on these mixtures shall be that for the basic
product to which the lowest rate of refund applies.

Where, in accordance with Article 4(3), different refund rates
may be fixed for a particular basic product, a separate amount
shall be calculated for each of
the basic
product for which there is a different refund rate.

the quantities of

Where goods are used in the manufacture of
the goods
exported, the refund rate to be taken in calculating the amount
applying to each of the basic products, to products derived
from the processing thereof, or to products assimilated to one
of those two categories in accordance with Article 1(3) which
were used in the manufacture of the goods exported, shall be
the rate applicable when the former goods are exported
unprocessed.

Article 3

In respect of the goods listed in Annex B, the quantity of
1.
each of
the basic products to be taken in calculating the
amount of the refund shall be determined as follows, except
where reference is made to Annex C or where the second
subparagraph of Article 16(3) applies:

(a)

in the case of use, unprocessed, of a basic product or of an
assimilated product, the quantity shall be that which is
actually used in the manufacture of the exported goods,
account being taken of the following conversion rates:

(cid:151) 6,06 kg of

the pilot product of Group 1 shall
correspond to 100 kg of whey assimilated to that pilot
product in accordance with Article 1(3)(b),

(cid:151) 9,1 kg of

the pilot product of Group 2 shall
correspond to 100 kg of milk products assimilated to
that pilot product in accordance with the first indent
of Article 1(3)(c),

(cid:151) 1,01 kg of

the pilot product of Group 2 shall
correspond to the non-fat part of 100 kg of milk
products
in
accordance with the first indent of Article 1(3)(f) or
Article 1(4)(i) per 1 % by weight of non-fat dry matter
contained in the milk product in question,

assimilated

product

pilot

that

to

(cid:151) 0,8 kg of

the pilot product of Group 2 shall
correspond to the non-fat part of 100 kg of cheese
assimilated to that pilot product in accordance with
the second indent of Article 1(3)(f) per 1 % by weight
of non-fat dry matter contained in the cheese,

(cid:151) 3,85 kg of

the pilot product of Group 3 shall
correspond to 100 kg of one of the milk products
assimilated to that pilot product in accordance with
Article 1(3)(d) with a milkfat content in the dry matter
of not more than 27 % by weight per 1 % by weight of
milkfat contained in the milk product in question.

However, at the request of the party concerned, 3.85
kg of the pilot product of Group 3 shall correspond to
100 kg of liquid milk assimilated to that pilot product
in accordance with the first indent of Article 1(3)(d)
with a milkfat content in the liquid milk not exceeding
3,2 % by weight per 1 % by weight of milkfat
contained in the milk product in question,

(cid:151) 100 kg of

the pilot product of Group 3 shall
correspond to 100 kg of dry matter contained in one
of the milk products assimilated to that pilot product
in accordance with Article 1(3)(d) with a milkfat
content in the dry matter exceeding 27 % by weight.

However, at the request of the party concerned, 12.32
kg of the pilot product of Group 3 shall correspond to
100 kg of liquid milk assimilated to that pilot product
in accordance with the first indent of Article 1(3)(d)
with a milkfat content in the liquid milk exceeding
3,2 % by weight,

(cid:151) 1,22 kg of

the pilot product of Group 6 shall
correspond to 100 kg of one of the milk products
assimilated to that pilot product in accordance with
Article 1(3)(e) per 1 % weight of milkfat contained in
the milk product in question,

(cid:151) 1,22 kg of

the pilot product of Group 6 shall
correspond to the fat part of 100 kg of one of the
milk products assimilated to that pilot product
in
accordance with the first indent of Article 1(3)(f) or
1(4)(ii) per 1 % by weight of milkfat contained in the
milk product in question,

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(cid:151) 0,8 kg of

the pilot product of Group 6 shall
correspond to the fat part of 100 kg of cheese
assimilated to that pilot product in accordance with
the second indent of Article 1(3)(f) per 1 % by weight
of milkfat contained in the cheese,

However, for grain spirit contained in spirituous beverages
falling within CN code 2208, this quantity shall be 3,4 kg
of barley per % vol of alcohol derived from cereals per
hectolitre of the spirituous beverage exported;

(cid:151) 77,5 kg of

round-grain wholly milled rice shall
correspond to 100 kg of husked round-grain rice as
referred to in Article 1(3)(g),

(c)

in the case of use:

(cid:151) 69 kg of wholly milled long grain rice shall correspond
to 100 kg of husked medium grain or long grain rice
referred to in Article 1(3)(g),

(cid:151) 92 kg of white sugar shall correspond to 100 kg of
indent of Article

raw sugar referred to in the first
1(3)(h),

(cid:151) 1 kg of white sugar shall correspond to 100 kg of
sugar referred to in the second indent of Article 1(3)(h)
per 1 % of sucrose,

(cid:151) 1 kg of white sugar shall correspond to 100 kg of one
the products referred to in the third indent of
of
Article 1(3)(h) meeting the conditions laid down in
Article 3 of Regulation (EC) No 2135/95, per 1 % of
sucrose (plus, where applicable, the content of other
sugars calculated in sucrose equivalent) determined in
accordance with the said Article 3,

(cid:151) 100 kg of white sugar shall correspond to 100 kg of
dry matter [determined in accordance with Article 5 of
Regulation (EC) No 2135/95] contained in isoglucose
or isoglucose syrup referred to in the fourth indent of
Article 1(3)(h) meeting the conditions laid down in
Article 5 of Regulation (EC) No 2135/95;

(cid:151) of a product not covered by Annex I to the Treaty
derived from the processing of a product referred to in
(a) or (b), or

(cid:151) of

a product derived from the mixture

and/or
processing of several products referred to in (a) and/or
(b), and/or products referred to in the first indent,

for each of

the quantity, to be determined on the basis of the quantity
of the product actually used in the manufacture of the
goods exported, shall be equal,
the basic
products in question and subject
to the provisions of
paragraph 3, to the quantity established by the competent
the
authorities
purpose of calculating this quantity the conversion rates
referred to in (a) or, as the case may be, the special rules
for calculation, equivalence ratios and coefficients referred
to in (b) shall apply.

in accordance with Article 16(1). For

for

the

However,
beverages
cereal-based
contained in spirituous beverages falling within CN code
2208, this quantity shall be 3,4 kg of barley per % vol of
alcohol derived from cereals per hectolitre of the spirituous
beverage exported.

spirituous

(b)

in the case of use of a product covered by Article 1 of
Regulation (EEC) No 1766/92 or Regulation (EC) No
3072/95, whether:

(cid:151) resulting from the processing of a basic product or of

a product assimilated to that basic product,

(cid:151) or

assimilated to a product

resulting from the

processing of a basic product,

(cid:151) resulting from the processing of a product assimilated
to a product resulting from the processing of a basic
product,

For the purposes of paragraph 1,

2.
the products used
unprocessed in the manufacture of exported goods shall be
considered as actually used. Where, during one of the stages of
manufacture of such goods, a basic product is itself processed
into another more elaborate basic product used at a later stage,
only the latter basic product shall be considered as actually
used.

The quantities of products actually used, within the meaning
of the first subparagraph, shall be determined for each type of
goods exported.

this quantity shall be the quantity actually used in the
manufacture of the exported goods, adjusted to correspond
to a quantity of
the basic product by applying the
coefficients set out in Annex E;

However, in the case of regular exports of goods manufactured
by a particular undertaking under clearly defined technical
conditions and having constant characteristics and quality, the
quantities may, by agreement with the competent authorities,
be determined either from the manufacturing formula for the

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goods in question or from the average quantities of product
used over a specified period in the manufacture of a given
quantity of
these goods. The quantities of products thus
determined shall remain the basis of calculation so long as
there is no change in the conditions under which the goods in
question are manufactured.

in the case of a formal authorisation given by the
thus
quantities

Except
competent
determined shall be confirmed at least once a year.

authority,

products

the

of

The rate of the refund shall be determined with particular

2.
reference to:

(a)

the average cost incurred by the processing industries in
obtaining supplies of basic products on the European
Union market and the prices prevailing on the world
market;

In determining the quantities actually used, account shall be
taken of the provisions of Commission Regulation (EEC) No
3615/92 (1).

(b) the level of the refund on exports of processed agricultural
to the Treaty which are

products covered by Annex I
manufactured under similar conditions;

3.
In respect of the goods listed in Annex C, the quantity of
basic products to be taken in calculating the amount of the
refund shall be that shown in that Annex against each of those
goods.

(c)

the need to ensure equal conditions of competition
between industries which use Community products and
those which use third country products under inward
processing arrangements;

However:

(a)

in the case of fresh pasta, the quantities of basic products
given in Annex C have to be reduced to an equivalent
quantity of dry pasta by multiplying those quantities by
the percentage of the dry extract of the pasta and dividing
them by 88;

(b) where the goods in question have been manufactured
covered by inward processing
partly from products
satisfying the
arrangements and partly from products
conditions laid down in Article 23 of
the
quantity of basic products to be taken for calculating the
the latter class of
refund to be granted in respect of
products
accordance with
in
be
paragraphs 1 and 2.

the Treaty,

determined

shall

(d) on the one part the trend in expenditure and on the other
part the trend in prices in the Community and on the
world market;

(e) compliance with the limits

resulting from agreements

concluded in accordance with Article 300 of the Treaty.

In the
case of potato starch falling within CN code
1108 13 00, the rate of the refund shall be fixed separately, in
maize equivalent, in accordance with the procedure laid down
in Article 23 of Regulation (EEC) No 1766/92 by applying the
criteria indicated above. The quantities of potato starch used
shall be converted into equivalent quantities of maize in
accordance with Article 3(1)(b).

Article 4

The rate of refund shall be fixed each month per 100 kg
1.
of basic products
in accordance with Article 13(3) of
Regulation (EEC) No 1766/92 and the corresponding Articles
of the other Regulations referred to in Article 1(1).

3.
In fixing the rate of the refund account shall be taken,
where appropriate, of production refunds, aids or other
measures having equivalent effect applicable in all Member
States,
in accordance with the regulation on the common
organisation of the market in the product in question, to basic
products or to assimilated products.

It may be modified in accordance with Article 13(3) of
Regulation (EEC) No 1766/92 and the corresponding Articles
of the other Regulations referred to in Article 1(1).

4.
Except in the case of cereals, no refund shall be granted
on products used in the manufacture of alcohol contained in
the spirituous beverages referred to in Annex B falling within
CN code 2208.

However, the rate of the refund on poultry eggs in shell, fresh
or preserved, and eggs not in shell and egg yolks, suitable for
human consumption, fresh, dried or otherwise preserved, not
sweetened, shall be fixed for the period taken for fixing the
refunds on those products exported unprocessed.

(1) OJ L 367, 16.12.1992, p. 10.

The export of goods falling under CN code 3505 10 50
5.
only enjoys a reduced rate in view of the production refund
applicable to the basic product used during the assumed
period of manufacture of the goods pursuant to Regulation
(EEC) No 1722/93. The rates thus determined shall be fixed in
accordance with the procedure laid down in paragraph 1.

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6.

(a) The

refund on starches

falling within CN code
listed in
1108 11 00 to 1108 19 90 or products
Annex A to Regulation (EEC) No 1766/92 resulting
from the processing of such starches is granted only
on production of a declaration from the supplier of
those products attesting that they have been directly
produced from cereals, potatoes or rice, excluding all
use of sub-products obtained in the production of
other agricultural products or goods.

The declaration referred to in the first subparagraph
may apply, until revocation, to all supplies from the
same producer; it shall be verified in accordance with
Article 16(1).

(b) Where

the dry-extract

content of potato starch
assimilated to maize starch pursuant to Article 1(3)(a)
is 80 % or higher, the rate of the export refund shall
be that laid down in accordance with paragraph 1;
where the dry-extract content is less than 80 %, the
rate of
laid down in
accordance with paragraph 1 multiplied by 1/80th of
the actual dry-extract percentage.

refund shall be

that

the

For all other starches with a dry-extract content of
87 % or more, the rate of the export refund shall be
that laid down in accordance with paragraph 1; where
the dry-extract content is less than 87 %, the rate of
the refund shall be that laid down in accordance with
the actual
paragraph 1 multiplied by 1/87th of
dry-extract percentage.

dry-extract
syrups

content
of
falling within

Where
the
glucose
or
CN codes
maltodextrin
1702 30 59, 1702 30 99, 1702 40 90, 1702 90 50 or
2106 90 55 is 78 % or more, the rate of the export
refund shall be that
laid down in accordance with
paragraph 1; where the dry-extract content of such
syrups is less than 78 %, the rate of the refund shall be
laid down in accordance with paragraph 1,
that
multiplied by 1/78th of
dry-extract
percentage.

actual

the

(c) For the purpose of

(b),

the dry-extract content of
starches shall be determined using the method referred
to in Annex II to Commission Regulation (EEC) No
1908/84 (1);
the dry-matter content of glucose or
maltodextrin syrups shall be determined using method
to Council Directive
2 referred to in Annex II
79/796/EEC (2) or
suitable method of
any other
analysis offering at least the same guarantees.

(d) When the declaration referred to in Article 16(1)

is
the applicant must declare the dry-extract
the starches or glucose or maltodextrin

made,
content of
syrups used.

(1) OJ L 178, 5.7.1984, p. 22.
(2) OJ L 239, 22.9.1979, p. 24.

in caseinates

7. Where the world trade situation in casein falling within
falling within CN code
CN code 3501 10,
3501 90 90 or
in ovalbumin falling within CN codes
3502 11 90 and 3502 19 90 or the specific requirements of
certain markets so require, the refund on these goods may be
differentiated according to destination.

8.
The rate of refunds on goods falling within CN codes
1902 11 00, 1902 19 and 1902 40 10 may be differentiated
according to their destination.

The refund may vary according to whether or not it is

9.
fixed in advance in accordance with Article 7(2).

Article 5

The rate of the refund shall be that applying on the day

1.
on which the goods are exported.

However, a system of fixing the rate of the refund in

2.
advance shall apply.

Where the system of advance fixing of the rate of the refund is
applied, the rate in force on the day on which the application
for advance fixing is lodged shall apply to goods exported at a
later date during the period of validity of the refund certificate
in accordance with the provisions of Article 9(2).

The rate of the refund determined in accordance with the
preceding subparagraph shall be adjusted using the same rules
as apply to the advance fixing of refunds for basic products
exported unprocessed, but using the conversion coefficients
laid down in Annex E for processed cereal products.

The previous subparagraph shall not apply to applications for
advance fixing made up to and including 24 March 2000.

Article 6

From 1 March 2000, the granting of refunds on exports
1.
in
of agricultural products meeting the conditions set out
the
Article 16 or on cereals placed under control
the spirit drinks referred to in Article 4 of
production of
conditional on
Regulation (EEC) No 2825/93 shall be
production of a refund certificate issued in accordance with
Article 7.

for

The previous subparagraph shall not apply to exports which
are part of an international food aid operations within the
meaning of Article 10(4) of the Agreement, to the supplies
referred to in the third indent of Article 4(1) or Articles 36,
40, 44, 45 and 46(1) of Regulation (EC) No 800/1999, or to
the exports referred to in Article 14.

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The granting of

2.
the refund under the advance fixing
system provided for in Article 5(2) shall be conditional on
production of a refund certificate showing advance fixing of
the refund rates.

The refund certificate shall not be transferable. It shall be

3.
used by the holder.

4. Where the applicant has no plans to export
from a
Member State other than that in which he is applying for the
refund certificate, the competent body may keep it, notably in
the form of a computer file.

For the application of this Article to cereals placed under
5.
control for the manufacture of the spirit drinks referred to in
Article 4 of Regulation (EEC) No 2825/93, any reference to
the term (cid:145)export(cid:146) shall be understood to refer to the act of
placing cereals under such control.

Proof that the primary requirement has been fulfilled shall be
the presentation to the competent
provided by means of
authority of copy 1 of the duly recorded refund certificate, in
accordance with the provisions of section VI of Annex F. This
evidence must be presented by the end of the ninth month
the refund
following the end of
certificate.

the period of validity of

Article 8

1.

Applications for refund certificates may be submitted:

(a) before 31 August for certificates valid from 1 October;

(b) before 5 November for certificates valid from 1 December;

Article 7

(c) before 5 January for certificates valid from 1 February;

The refund certificate shall be requested and issued for a

1.
set amount in euros.

(d) before 5 March for certificates valid from 1 April;

The application for a refund certificate and the refund
certificate itself shall be based on the model
in Annex F or
subject to the provisions of Article 20.

The party concerned may request advance fixing of the
2.
refund rates in force on the day of lodging of the application.
In that case, the advance fixing concerns all the applicable
refund rates. The sole application for advance fixing may be
lodged under the conditions in Annex F either at the time of
application for the refund certificate or on the day of granting
of the refund certificate but before the last day of validity
thereof.

The advance fixing shall not apply to exports taking place
before the date of the application.

The issue of a refund certificate shall oblige the holder to
3.
apply for refunds equal to the amount for which the certificate
has been issued on goods exported during the period of
validity of the refund certificate. The security referred to in
Article 11 shall be lodged to guarantee compliance with this
obligation.

The obligations referred to in paragraph 3 shall be
the purposes of Article 20 of

4.
primary requirements
Regulation (EEC) No 2220/85.

for

if

the

exporter

transmitted

The primary requirement shall be considered to have been
fulfilled
specific
has
application(s) relating to goods exported during the period of
validity of
the refund certificate in accordance with the
conditions laid down in section VI of Annex F. Where the
specific application is not the export declaration, it must be
lodged within three months of the date of acceptance of the
export declaration, except in case of force majeure.

the

(e) before 5 May for certificates valid from 1 June;

(f) before 5 July for certificates valid from 1 August;

2. Member States shall notify the Commission not
than:

later

(cid:151) 5 September of the applications for certificates referred to

in paragraph 1(a);

(cid:151) 12 November of the applications for certificates referred to

in paragraph 1(b);

(cid:151) 12 January of the applications for certificates referred to in

paragraph 1(c);

(cid:151) 12 March of the applications for certificates referred to in

paragraph 1(d);

(cid:151) 12 May of the applications for certificates referred to in

paragraph 1(e);

(cid:151) 12 July of the applications for certificates referred to in

paragraph 1(f);

The Commission shall determine the amount for which

3.
refund certificates may be issued on the basis of:

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(a)

the maximum amount
accordance with Article 9(2) of the Agreement,

refunds

of

determined

in

(cid:151) 33 % of the amount referred to in paragraph 3, determined
on 12 March, for the period referred to in paragraph 1(d);

minus

(b) where appropriate, the amount exceeding the maximum
amount that may be granted during the previous budget
year,

minus

(c)

the amount reserved to cover the exports referred to in
Article 14,

minus

(d) payments made during the budget year relating to exports

prior to 1 March 2000,

minus

(e) payments made during the current budget year relating to

exports during the previous budget period,

minus

(f)

the amounts for which refund certificates valid during the
budget period concerned have been issued,

plus

(g) the amount for which certificates issued, as referred to in

Article 12, have been returned,

plus

(h) any under-utilisation of the reserved amount referred to in

(c) above,

and

(i) any elements of uncertainty concerning some of

these

amounts.

The total amount for which certificates may be issued for

4.
each of the periods referred to in paragraph 1 shall be:

(cid:151) 30 % of the amount referred to in paragraph 3 for the

period referred to in paragraph 1(a);

(cid:151) 20 % of the amount referred to in paragraph 3, determined
on 12 November, for the period referred to in paragraph
1(b);

(cid:151) 25 % of the amount referred to in paragraph 3, determined
on 12 January, for the period referred to in paragraph 1(c);

(cid:151) 50 % of the amount referred to in paragraph 3, determined
on 12 May, for the period referred to in paragraph 1(e);

(cid:151) 100 % of

the

amount
determined on 12 July,
paragraph 1(f);

referred to in paragraph 3,
for the period referred to in

5.
Should the total amount of the applications received for
each of the periods concerned exceed the maximum referred
to in paragraph 4,
the Commission shall set a reduction
coefficient applicable to all applications lodged before the
corresponding date referred to in paragraph 1 so as to comply
with the maximum referred to in paragraph 4.

The Commission shall publish the coefficient in the Official
Journal of the European Communities within five working days of
the date referred to in paragraph 2.

If a reduction coefficient

6.
is set by the Commission,
certificates may be issued for the amount requested multiplied
by 1 minus the reduction coefficient set as provided for in
paragraph 5 or 8.

In this case, applicants may withdraw their applications within
five working days of publication of
in the
Official Journal of the European Communities.

the coefficient

7. Member States
shall notify the Commission by 1
October, 1 December, 1 February, 1 April, 1 June and 1
August the amounts of the applications for refund certificates
withdrawn pursuant to paragraph 6.

for

Applications

refund certificates may be

8.
lodged
outside the periods referred to in paragraph 1, with effect from
1 October of each budget period. Applications submitted in
the course of each week shall be notified to the Commission
on the following Tuesday. The corresponding certificates may
be issued from the Monday following notification, unless the
Commission issues instructions to the contrary.

European Union may not meet
it may apply a

Where the Commission considers that there is a danger that
international
the
commitments,
to
taking
applications
account in particular of the calculation method referred to in
paragraphs 3 and 4.
It may also suspend the issue of
certificates.

its
reduction coefficient

refund certificates already lodged,

for

The Commission shall publish the coefficient in the Official
the European Communities within four days of
Journal of
notification of
the applications, as mentioned in the first
subparagraph.

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9.
The applications for refund certificates referred to in the
previous paragraph may be lodged only if no reduction
coefficient has been set pursuant to paragraph 5 and until the
amounts referred to in paragraph 4, plus the amounts for
which no certificates were actually issued and the amounts for
any certificates returned, have been used up.

(cid:145)Certificado GATT (cid:151) Ayuda alimentaria(cid:146)

(cid:145)GATT-attest (cid:151) Fłdevarehj(cid:230)lp(cid:146)

10.
Applications for refund certificates may be lodged from
15 August for goods to be exported before 1 October under
amounts
the
determined in accordance with paragraph 3 remain available.

laid down in paragraph 8 if

conditions

The provisions of paragraphs 1-5, 7, 9 and 10 shall

11.
apply from 15 July 2000.

(cid:145)GATT-Bescheinigung (cid:151) Nahrungsmittelhilfe(cid:146)

(cid:145)Pirsopoigsij(cid:252) CRDE (cid:151) Epirisirsij(cid:222) bo(cid:222)heia(cid:146)

(cid:145)GATT certificate (cid:151) Food aid(cid:146)

(cid:145)Certificat GATT (cid:151) Aide alimentaire(cid:146)

Article 9

(cid:145)Titolo GATT (cid:151) Aiuto alimentare(cid:146)

1.
Refund certificates shall be valid from the date indicated
on the application for a certificate, under the conditions laid
down in Annex F.

2.
Refund certificate shall be valid until the end of fifth
month following the month in which the application for this
certificate has been made, or until the end of the budgetary
period, if this is earlier.

these rates
if refund rates are fixed in advance,
However,
remain valid until the end of the fifth month following the
month in which the application for advance fixing was lodged,
or until the end of the period of validity of the certificate if
this is earlier.

In the
certificates delivered after
Commission may extend their period of validity.

case of

June 1,

the

Where the rates of refund on goods exported from 1 March
2000 to 30 September 2000 are fixed in advance, those rates
shall apply until
the
certificate.

the period of validity of

the end of

Applications for advance fixing shall be made in accordance
with section II of Annex F.

Extracts of refund certificates may not be the subject of
advance fixing independently of
the certificate from which
they are taken.

Article 10

Box 20 of applications for refund certificates and of refund
certificates issued for international food aid transactions within
the meaning of Article 10(4) of the Agreement shall contain
one of the following indications:

(cid:145)GATT-certificaat (cid:151) Voedselhulp(cid:146)

(cid:145)Certificado GATT (cid:151) Ajuda alimentar(cid:146)

(cid:145)GATT-todistus (cid:151) Elintarvikeapu(cid:146)

(cid:145)GATT-licens (cid:151) Livsmedelsbist(cid:229)nd(cid:146).

Article 8 shall not apply to such certificates.

the rates of

By way of derogation from the Regulations fixing the rates of
refund applicable to exports of basic products in the form of
goods,
refund fixed in advance applied to
applications for certificates and certificates issued for food aid
transactions shall be the rates applicable to other exports
without advance fixing of refund rates. The rates to be taken
into consideration shall be the rates in force on the day
determined pursuant
to Article 2 of Regulation (EC) No
259/98 in the case of exports of Community food aid or the
day determined by Article 13(2) of Regulation (EC) No
174/1999 (1) in the case of exports of milk or milk products as
national food aid.

Article 11

Applications for refund certificates other than for food aid
transactions referred to in Article 10 shall be valid only if a
security equal to 25 % of the amount applied for has been
lodged under the conditions set out in Article 15 of Regulation
(EC) No 1291/2000.

The security shall be released under the conditions set out in
Article 12.

(1) OJ L 20, 27.1.1999, p. 8.

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Article 12

actually granted until the previous 30 September on goods
exported in previous budget periods not previously notified,
specifying the periods concerned.

If the Commission sets a reduction coefficient pursuant
1.
to the
to Article 8(5) and (8), part of
amount lodged multiplied by the reduction coefficient shall be
released immediately.

the security equal

the previous paragraph, refunds
For the purposes of
shall
payments.
advance
refunds unduly paid shall be notified

include

3.
actually
Reimbursements of
separately.

granted

Should the

2.
as
applicant withdraw his
provided for in Article 8(6), 94 % of the security shall be
released.

application,

Before the 10th day of each month the Member States

4.
shall notify the Commission of:

3.
The security shall be released in full once the holder of
the certificate has applied for refunds totalling 95 % of the
amount for which the certificate was issued.

(a)

the amounts for which refund certificates were returned
during the previous month in accordance with Article
12(5);

4.
If the holder of the refund certificate fails to apply for
refunds totalling at least 95 % of the amount for which it was
issued, part of the security equal to 25 % of the difference
between 95 % of the amount for which the certificate was
issued and the amount of refunds actually applied for shall be
retained.

the amount

However, where the holder of a certificate returns it
5.
before 28 February,
retained, determined in
accordance with paragraph 4, shall be reduced by 50 %. If the
holder returns the certificate after this date but before 15
August 2000 and before 31 May of other years, the amount
retained, determined in accordance with paragraph 4, shall be
reduced by 25 %.

6.
The holder of a refund certificate who produces evidence
that he has submitted a tender in response to an invitation to
tender issued in an importing non-member country referred to
in Article 49 of Regulation (EC) No 1291/2000 and that his
tender was unsuccessful may ask that an amount equal to the
refund which he would have obtained if the bid had been
the certificate shall be
In this case,
successful be waived.
reduced by this amount and the corresponding security shall
be released.

Article 13

1.
Before the end of each month the Member States shall
notify the Commission of the amount of refunds granted in
the previous month on goods exported before 1 March 2000.

Before 1 January 2001, and before 1 January of each
2.
subsequent
the
Commission of the total amounts of refunds which they have

the Member

shall notify

States

year,

(b) the amounts for which refund certificates were returned or
reduced during the previous month in accordance with
Article 12(6);

(c)

the amounts for which unused refund certificates expired;

(d) refund certificates issued during the previous month as

referred to in Article 10.

Article 14

1.
Until 30 September 2000 and for each budget period
from 1 October 2000, exports not covered by a certificate are
eligible for payment of a refund within the limit of a total
reserve of 30 million euros for each budget year.

However, this Article shall not apply to exports which are part
of an international food aid transaction within the meaning of
Article 10(4) of the Agreement, nor to the supplies referred to
in the third indent of Article 4(1) and Articles 36, 40, 44, 45
and 46(1) of Regulation (EC) No 800/1999.

2.
This Article shall apply to exports by an exporter who
has not held a refund certificate since the beginning of the
budget period in question and who does not hold a certificate
on the date of export. It shall apply only if the applications
previously lodged by the
in accordance with
paragraph 2 of section VI of Annex F during the budget year
in question relate to a total amount of less than (cid:128) 50 000.

exporter

It shall apply only in the Member State where the goods are
manufactured or made up.

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3. Member States shall notify the Commission no later than
the fifth day of each month of the amounts of the refunds
granted pursuant to this Article from the sixteenth day to the
end of the previous month, and no later than the twentieth
day of each month of the amounts of the refunds granted
pursuant to this Article from the first to the fifteenth day of
the current month.

When goods have been used in the manufacture of goods to
the declaration by the party concerned must
be exported,
include the quantity of the goods actually used and the nature
and quantity of each of the basic products, of products derived
from the processing thereof or of products assimilated to one
of those two categories in accordance with Article 1(3), from
which the goods in question are derived.

If the sum of the amounts notified by the Member States
the Commission shall suspend the
reaches (cid:128) 20 000 000,
application of paragraphs 1 and 2 to exports not covered by a
refund certificate.

The party concerned shall,
in support of his declaration,
supply the competent authorities with all documents and
information which the latter consider relevant.

Article 15

The competent authorities shall verify the accuracy of
declaration made to them by any appropriate means.

the

1.
Regulation (EC) No 1291/2000 shall apply to the refund
certificates referred to in this Regulation, with the exception of
the provisions concerning import licences.

The provisions on the rights and obligations stemming from
refund certificates denominated in quantities shall apply mutatis
mutandis to the rights and obligations stemming from the
refund certificates referred to in this Regulation for amounts
denominated in euros,
the provisions in
Annex F.

taking account of

2.
By way of derogation from paragraph 1, the following
provisions of Regulation (EC) No 1291/2000 shall not apply
to the refund certificates referred to in this Regulation:

(cid:151) Articles 9, 12, 14, 21, 24, 32, 33, 35, 42, 46, 47, 50;

(cid:151) Article 8(2);

(cid:151) Article 8(4);

(cid:151) Article 18(1);

(cid:151) Article 36(5).

3.
For the purposes of Article 40 of Regulation (EC) No
1291/2000, certificates valid until 30 September may not be
extended. In this case, the certificate must be cancelled for any
amounts not applied for due to force majeure.

Article 16

1.
Regulation (EC) No 800/1999 shall apply. Moreover,
when goods are to be exported, the party concerned must
declare the quantities of basic products, of products derived
from the processing thereof, or of products assimilated to one
of those two categories in accordance with Article 1(3), which
have actually been used, within the meaning of Article 3(2), in
the manufacture of those goods, on which a refund will be
requested, or otherwise refer to that composition if it has been
determined in accordance with the third subparagraph of
Article 3(2).

At the request of the competent authorities of the Member
State on whose territory the customs export formalities are
carried out, the competent authorities of the other Member
States shall communicate to them directly all information they
are able to obtain to enable the declaration made by the party
concerned to be verified.

2.
By way of derogation from the preceding paragraph, and
in consultation with the competent authorities, the declaration
of the products and/or goods used may be replaced by an
aggregated declaration of the quantities of products used or by
if the latter
a reference to a declaration of these quantities,
third
have
the
subparagraph of Article 3(2) and on condition that
manufacturer places at the disposal of the authorities all the
information necessary to verify the declaration.

been determined pursuant

to the

already

3. Where the exporter does not draw up the declaration
referred to in paragraph 1 or does not provide satisfactory
information in support of his declaration, he shall not be
entitled to a refund.

However, if the party concerned provides satisfactory evidence
to the competent authorities that he does not possess or that
he is unable to provide the information required regarding the
conditions of manufacture of the goods to be exported, and if
the goods are listed in columns 1 and 2 of Annex D, that
party shall, at his express request, be granted a refund, the
nature
taken into
such refund being
consideration for
determined from an analysis of the goods to be exported and
in accordance with the conversion table in Annex D. The
competent authority shall decide on the conditions under
which the analysis is to be carried out.

the basic products

and quantity of

calculation of

the

The cost of such analysis shall be borne by the exporter.

If
the exported goods are referred to in Article 4(1) of
Regulation (EC) No 2571/97, the rate of the refund on milk
products shall be that applicable to the use of reduced price
dairy products, unless the exporter provides evidence that the
goods do not contain reduced price dairy products.

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4.
Paragraphs 1 and 2 shall not apply to the quantities of
agricultural products determined in pursuance of Annex C,
except in respect of:

7.
For the purposes of paragraphs 1 and 2, each Member
State shall inform the Commission of the checks carried out in
its territory on the various kinds of goods exported. The
Commission shall inform the other Member States thereof.

as

(cid:151) quantities of products

referred to in the

first
subparagraph of paragraph 1 exported in the form of
goods obtained partly from products covered by inward
processing arrangements under the conditions defined in
Article 3(3)(b),

8.
As regards exports effected between 1 October and 15
October of each year, refunds may not be paid before 16
October.

(cid:151) quantities of eggs or egg products exported in the form of

pasta falling within CN code 1902 11 00,

Article 17

(cid:151) the dry-matter content of fresh pasta referred to in Article

3(3)(a),

(cid:151) the nature of

the basic products actually used in the
manufacture of D-glucitol
falling within CN
codes 2905 44 and 3824 60, and, where necessary, the
proportions
from
amylaceous products and sucrose,

of D-glucitol

(sorbitol)

(sorbitol)

obtained

1.
Pursuant to Article 16, for goods falling within CN codes
0405 20 10, 0405 20 30, 1806 90 60 to 1806 90 90, 1901
or 2106 90 98 containing a high percentage of milk products
falling within CN codes 0402 10 19, 0402 21 19, 0405 00 or
0406, hereinafter referred to as (cid:145)milk products(cid:146),
the party
concerned must also declare either:

(a)

that none of the milk products have been imported from
non-member
arrangements
under
providing for a reduced tariff,

countries

special

(cid:151) quantities of casein exported in the form of goods falling

within CN code 3501 90 90,

or

(cid:151) the degree plato of beer made from malt falling within CN

code 2202 90 10,

(cid:151) the quantities of unmalted barley accepted by the

competent authorities.

The description of the goods given on the export declaration
and the application for a refund on goods listed in Annex C
shall take account of the nomenclature in that Annex.

5. When goods are analysed in pursuance of this Article,
referred to in
the methods of analysis
Commission Regulation (EEC) No 4056/87 (1) or,
in their
absence,
those applicable for the Common Customs Tariff
classification of similar goods which are imported into the
European Union.

shall be

those

6.
The quantities of goods exported and the quantities of
the products referred to in the first subparagraph of paragraph
1 or a reference to the composition determined in accordance
with the third subparagraph of Article 3(2) shall be entered on
the document certifying exportation. However, where the
second subparagraph of paragraph 2 applies,
the latter
quantities shall be replaced by the quantities of basic products
shown in column 4 of Annex D, corresponding to the results
of the analysis of the goods exported.

(1) OJ L 379, 31.12.1987, p. 29.

(b) the quantities of
non-member
providing for a reduced tariff.

countries

the milk products
under

special

imported from
arrangements

For the purposes of paragraph 1,

2.
(cid:145)containing a high
percentage(cid:146) shall mean 51 kilograms or more of milk products
used per 100 kilograms of goods exported.

the quantities

3. Where a request
to be
is made for
determined in accordance with the third subparagraph of
Article 3(2), the competent authority may accept an attestation
by the party concerned that the milk products to be used will
not have benefited from special arrangements providing for a
reduced import tariff.

4.
The declaration made in accordance with paragraph 1 or
attestation made in pursuance of paragraph 3 may be accepted
by the competent authority where it is satisfied that the price
paid for the milk product incorporated in the exported goods
is at or close to the price prevailing on the Community market
for an equivalent product. In comparing the prices, account
shall be taken of the date the milk product was purchased.

5. Where milk products which have benefited from special
arrangements providing for a reduced tariff have been used,
the refund shall be calculated in accordance with Article 17 of
Council Regulation (EC) No 1255/1999.

L 177/16

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Official Journal of the European Communities

15.7.2000

Article 18

Article 20

The refund referred to in Article 1(1) shall not be granted on
goods put into free circulation in accordance with Article 24
of the Treaty and re-exported.

Likewise, no refund shall be granted on such goods when they
are exported after processing or when they are incorporated in
other goods.

Article 19

Until 31 December 2000,
interested parties, subject to the
agreement of the competent authorities, may use the form
attached to Annex F of Regulation (EC) 1222/94, under the
the
provisions stated in Annex F in place of Annex F of
current regulation.

Article 21

Regulation (EC) No 1222/94 is hereby repealed.

Any references to the repealed Regulation shall apply to this
Regulation and should be read according to the correlation
table in Annex G.

The Commission shall adapt the present Regulation in line
with amendments of the combined nomenclature and shall
to maintain equivalence with the
adapt Annex B so as
respective Annexes of the Regulations referred to in Article
1(1).

Article 22

This Regulation shall enter into force on the day after his
publication in the Official Journal of the European Communities.

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

Done at Brussels, 13 July 2000

For the Commission

Erkki LIIKANEN

Member of the Commission

15.7.2000

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Official Journal of the European Communities

L 177/17

CN code

ex 0402 10 19

ANNEX A

Description

Milk in powder, granules or other solid forms, not containing added sugar or other sweetening matter, of a fat content,
by weight, not exceeding 15 % (PG 2)

ex 0402 21 19

Milk in powder, granules or other solid forms, not containing added sugar or other sweetening matter, of a fat content,
by weight, of 26 % (PG 3)

ex 0404 10 02

Whey in powder, granules or other solid forms, not containing added sugar or other sweetening matter (PG1)

to

ex 0404 10 16

ex 0405 10

Butter, of a fat content by weight of 82 % (PG 6)

ex 0407 00 30

Poultry eggs, in shell, fresh or preserved, other than for hatching

ex 0408

Eggs, not in shell, and egg yolks, fit for human consumption, fresh, dried, frozen or otherwise preserved, unsweetened

1001 10 00

Durum wheat

1001 90 99

Common wheat and meslin, other than meslin seed

1002 00 00

Rye

1003 00 90

Barley, other than seed barley

1004 00 00

Oats

1005 90 00

Maize (corn), other than seed maize

ex 1006 30

Wholly milled rice

1006 40 00

Broken rice

1007 00 90

Grain sorghum, other than hybrids, for sowing

1701 99 10

White sugar

ex 1702 19 00

Lactose containing, in the dry state, 98,5 % of the pure product (PG 12)

1703

Molasses resulting from the extraction or refining of sugar

L 177/18

EN

Official Journal of the European Communities

15.7.2000

ANNEX B

Agricultural products in respect of which an export refund may be granted

C: see Annex C

Cereals
(a)

3

Rice
(b)

4

Eggs
(c)

Sugar,
molasses or
isoglucose
(d)

Milk products
(e)

5

6

7

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

CN code

Description

1

ex 0403

2

Buttermilk, curdled milk and cream, yogurt, kephir
and other fermented or acidified milk and cream,
whether or not concentrated or containing added
sugar or other sweetening matter or flavoured or
containing added fruit, nuts or cocoa:

0403 10

(cid:151) Yoghurt:

0403 10 51 to
0403 10 99

(cid:151) (cid:151) Flavoured or containing added fruit, nuts or

cocoa:

(cid:151) (cid:151) (cid:151) Flavoured

(cid:151) (cid:151) (cid:151) other:

(cid:151) (cid:151) (cid:151) (cid:151) Containing added fruit and/or nuts

(cid:151) (cid:151) (cid:151) (cid:151) Containing added cocoa

0403 90

(cid:151) Other:

0403 90 71 to
0403 90 99

(cid:151) (cid:151) Flavoured or containing added fruit and/or

nuts or cocoa:

(cid:151) (cid:151) (cid:151) Flavoured

(cid:151) (cid:151) (cid:151) Other:

(cid:151) (cid:151) (cid:151) (cid:151) Containing added fruit or nuts

(cid:151) (cid:151) (cid:151) (cid:151) Containing added cocoa

0405

Butter and other fats and oils derived from milk;
dairy spreads:

0405 20

(cid:151) Dairy spreads:

0405 20 10

(cid:151) (cid:151) Of a fat content, by weight, of 39 % or more

but less than 60 %

0405 20 30

(cid:151) (cid:151) Of a fat content, by weight, of 60 % or more

but not exceeding 75 %

(a)
Commission Regulation (EC) No 1510/2000 (OJ L 174, 13.7.2000, p. 11).
(b) Commission Regulation (EC) No 1528/2000 (OJ L 175, 14.7.2000, p. 64).
(c)
Commission Regulation (EC) No 1516/1996 (OJ L 189, 30.7.1996, p. 99).
(d) Commission Regulation (EC) No 1527/2000 (OJ L 175, 14.7.2000, p. 59).
(e)
Commission Regulation (EC) No 1528/2000 (OJ L 175, 14.7.2000, p. 55).

15.7.2000

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Official Journal of the European Communities

L 177/19

1

0710

2

3

4

5

6

7

Vegetables (uncooked or cooked by steaming or
boiling in water), frozen:

0710 40 00

(cid:151) Sweet corn

(cid:151) (cid:151) In ear form

(cid:151) (cid:151) In grain form

0711

Vegetables provisionally preserved (for example, by
sulphur dioxide gas, in brine, in sulphur water or in
other preservative solutions), but unsuitable in that
state for immediate consumption

0711 90 30

(cid:151) Sweet corn

(cid:151) (cid:151) In ear form

(cid:151) (cid:151) In grain form

1517

Margarine; edible mixtures or preparations of animal
or vegetable fats or oils or of fractions of different
fats or oils of this chapter, other than edible fats or
oils or their fractions of heading No 1516:

1517 10

(cid:151) Margarine, excluding liquid margarine

1517 10 10

(cid:151) (cid:151) Containing more than 10 % but not more than

15 % by weight of milk fats

1517 90

(cid:151) Other:

1517 90 10

(cid:151) (cid:151) Containing more than 10 % but not more than

15 % by weight of milk fats

1702 50 00

Chemically pure fructose

1704

Sugar confectionery (including white chocolate), not
containing cocoa:

1704 10

(cid:151) Chewing gum, whether or not sugar-coated:

1704 90

(cid:151) Other:

1704 90 30

(cid:151) (cid:151) White chocolate

1704 90 51 to
1704 90 99

(cid:151) (cid:151) Other

1806

Chocolate and other food preparations containing
cocoa

1806 10

(cid:151) Cocoa powder, containing added sugar or other

sweetening matter

(cid:151) (cid:151) sweetened exclusively by the

addition of

sucrose

(cid:151) (cid:151) Other

X

C

X

C

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

L 177/20

EN

Official Journal of the European Communities

15.7.2000

1

1806 20

2

3

4

5

6

7

(cid:151) Other preparations

in blocks,

slabs or bars
weighing more than 2 kg or in liquid, paste,
powder, granular or other bulk form in containers
or immediate packings, of a content exceeding 2
kg:

1806 20 70

(cid:151) (cid:151) Chocolate milk crumb

(cid:151) (cid:151) Other preparations of heading No 1806 20

1806 31 00 and
1806 32

(cid:151) Other, in blocks, slabs or bars

1806 90

(cid:151) Other:

(cid:151) (cid:151) ex 1806 90 (11, 19, 31, 39, 50)

(cid:151) (cid:151) ex 1806 90 (60, 70, 90)

1901

Malt extract; food preparations of flour, meal, starch
or malt extract, not containing cocoa or containing
less than 40 % by weight of cocoa calculated on a
totally defatted basis: food preparations of products
of heading Nos 0401 to 0404, containing no cocoa
or less than 5 % by weight of cocoa calculated on a
totally defatted basis, not elsewhere specified or
included:

1901 10 00

(cid:151) Preparations for infant use, put up for retail sale

(cid:151) (cid:151) Food preparations of products of heading Nos
0401 to 0404, containing less than 5 % by
weight of cocoa calculated on a totally defatted
basis

(cid:151) (cid:151) Other

1901 20 00

(cid:151) Mixes and doughs for the preparation of bakers’
wares, pastrycooks, products or biscuits of
heading No 1905

(cid:151) (cid:151) Food preparations of products of heading Nos
0401 to 0404, containing less than 5 % by
weight of cocoa calculated on a totally defatted
basis

(cid:151) (cid:151) Other

1901 90

(cid:151) Other:

1901 90 11 and
1901 90 19

(cid:151) (cid:151) Malt extract

(cid:151) (cid:151) Other:

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

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Official Journal of the European Communities

L 177/21

1

2

1901 90 99

(cid:151) (cid:151) (cid:151) Other:

(cid:151) (cid:151) (cid:151) (cid:151) Food preparations of goods of heading
Nos 0401 to 0404, containing less than
5 % by weight of cocoa calculated on a
totally defatted basis

(cid:151) (cid:151) (cid:151) (cid:151) Other

1902

Pasta, whether or not cooked or stuffed (with meat
or other substances) or otherwise prepared, such as
gnocchi,
spaghetti, macaroni, noodles,
ravioli,
not
or
prepared:

lasagne,
couscous, whether

cannelloni,

(cid:151) Uncooked
prepared:

pasta,

not

stuffed

or

otherwise

1902 11 00

(cid:151) (cid:151) Containing eggs:

(cid:151) (cid:151) (cid:151) Of durum wheat and pasta made from

other cereals

(cid:151) (cid:151) (cid:151) Other:

1902 19

(cid:151) (cid:151) (cid:151) Other:

(cid:151) (cid:151) (cid:151) Of durum wheat and pasta made from

other cereals

(cid:151) (cid:151) Other:

1902 20

Stuffed pasta, whether or not cooked or otherwise
prepared:

1902 20 91 and
1902 20 99

(cid:151) (cid:151) Other:

1902 30

(cid:151) Other pasta

1902 40

(cid:151) Couscous:

1902 40 10

(cid:151) (cid:151) Unprepared:

(cid:151) (cid:151) (cid:151) Of durum wheat

(cid:151) (cid:151) (cid:151) Other

1902 40 90

(cid:151) (cid:151) Other

1903 00 00

and substitutes

Tapioca
therefor prepared from
starch, in the form of flakes, grains, pearls, siftings or
similar forms

4

X

X

X

X

X

3

X

X

C

X

C

X

X

X

C

X

X

X

5

X

X

X

6

X

X

X

X

7

X

X

X

X

X

X

X

X

L 177/22

EN

Official Journal of the European Communities

15.7.2000

2

3

4

5

6

7

1

1904

1905

Prepared foods obtained by the swelling or roasting
of cereals or cereal products (for example, corn
flakes); cereals,
in grain
form or in the form of flakes or other worked grains
(except
flour and meal), pre-cooked, or otherwise
prepared, not elsewhere specified or included

(other than maize (corn))

(cid:151) Unsweetened puffed rice or pre-cooked rice

(cid:151) (cid:151) Containing cocoa (1)

(cid:151) (cid:151) Not containing cocoa

(cid:151) Other, containing cocoa (1)

(cid:151) Other

Bread, pastry, cakes, biscuits and other bakers’ wares,
communion
whether or not
wafers,
for
pharmaceutical use, sealing wafers, rice paper and
similar products:

empty cachets of

containing cocoa;

a kind suitable

1905 10 00

(cid:151) Crispbread

1905 20

(cid:151) Gingerbread and the like

1905 30

(cid:151) Sweet biscuits; waffles and wafers:

1905 40

(cid:151) Rusks, toasted bread and similar toasted products

1905 90

(cid:151) Other:

1905 90 10

(cid:151) (cid:151) Matzos

1905 90 20

1905 90 30

1905 90 40 to
1905 90 90

2001

(cid:151) (cid:151) Communion wafers, empty cachets of a kind
suitable for pharmaceutical use, sealing wafers,
rice paper and similar products:

(cid:151) (cid:151) (cid:151) Bread, not containing added honey, eggs,
cheese or fruit, and containing by weight in
the dry matter state not more than 5 % of
sugars and not more than 5 % of fat

(cid:151) (cid:151) (cid:151) Other products

Vegetables,
fruit, nuts and other edible parts of
plants, prepared or preserved by vinegar or acetic
acid:

2001 90

(cid:151) Other:

2001 90 30

(cid:151) (cid:151) Sweet corn (Zea mays var. saccharata):

(cid:151) (cid:151) (cid:151) In ear form

(cid:151) (cid:151) (cid:151) In grain form

C

C

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

C

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

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Official Journal of the European Communities

L 177/23

4

5

X

X

7

X

X

6

X

X

X

X

X

X

X

1

2001 90 40

2004

2

(cid:151) (cid:151) Yams, sweet potatoes and similar edible parts
of plants containing 5 % or more by weight of
starch

Other vegetables prepared or preserved otherwise
than by vinegar or acetic acid, frozen, other than
products of heading No 2006

2004 10

(cid:151) Potatoes:

(cid:151) (cid:151) Other:

2004 10 91

(cid:151) (cid:151) (cid:151) In the form of flour, meal or flakes

2004 90

(cid:151) Other vegetables and mixtures of vegetables:

2004 90 10

(cid:151) (cid:151) Sweet corn (Zea mays var. saccharata):

(cid:151) (cid:151) (cid:151) In ear form

(cid:151) (cid:151) (cid:151) In grain form

2005

Other vegetables prepared or preserved otherwise
than by vinegar or acetic acid, not frozen, other than
products of heading No 2006

2005 20

(cid:151) Potatoes:

2005 20 10

(cid:151) (cid:151) In the form of flour, meal or flakes

2005 80 00

(cid:151) Sweet corn (Zea mays var. saccharata):

(cid:151) (cid:151) In ear form

(cid:151) (cid:151) In grain form

2008

and other

Fruits, nuts
edible parts of plants,
otherwise prepared or preserved, whether or not
containing added sugar or other sweetening matter
or spirit, not elsewhere specified or included:

2008 99

(cid:151) (cid:151) Other:

(cid:151) (cid:151) (cid:151) Not containing added spirit:

(cid:151) (cid:151) (cid:151) (cid:151) Not containing added sugar:

2008 99 85

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Maize (corn) other than sweet corn
(Zea mays var. saccharata):

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) (cid:151) In ear form

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) (cid:151) In grain form

2008 99 91

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Yams,

sweet potatoes and similar
edible parts of plants containing 5 %
or more by weight of starch

3

X

X

X

C

X

X

C

X

C

X

L 177/24

EN

Official Journal of the European Communities

15.7.2000

1

2101

2

3

4

5

6

7

Extracts, essences and concentrates, of coffee, tea or
matØ and preparations with a basis of these products
or with a basis of coffee, tea or matØ; roasted chicory
and other roasted coffee substitutes, and extracts,
essences and concentrates thereof:

(cid:151) Extracts, essences and concentrates of coffee and
extracts,
preparations with a basis of
essences or concentrates or with a basis of coffee:

these

2101 12 98

(cid:151) (cid:151) (cid:151) Other

2101 20

(cid:151) Extracts, essences and concentrates, of

tea or
matØ, and preparations with a basis of
these
extracts, essences or concentrates, or with a basis
of tea or matØ:

2101 20 98

(cid:151) (cid:151) (cid:151) Other

2101 30

(cid:151) Roasted

chicory
and

and

other

extracts,

roasted
essences

coffee
and

substitutes,
concentrates thereof:

(cid:151) (cid:151) Roasted chicory and other

roasted coffee

substitutes:

2101 30 11

(cid:151) (cid:151) (cid:151) Roasted chicory

2101 30 19

(cid:151) (cid:151) (cid:151) Other

(cid:151) Extracts, essences and concentrates of

roasted

chicory and other roasted coffee substitutes:

2101 30 91

(cid:151) (cid:151) (cid:151) Of roasted chicory

2101 30 99

(cid:151) (cid:151) Other

2102

(active

single-cell
Yeasts
micro-organisms, dead (but not including vaccines of
heading No 3002); prepared baking powders:

inactive);

other

or

2102 10

(cid:151) Active yeasts

2102 10 31 and
2102 10 39

(cid:151) (cid:151) Bakers’ yeast:

2105

Ice cream and other edible ice, whether or not
containing cocoa:

(cid:151) Containing cocoa

(cid:151) Other

2106

Food preparations
included:

not

elsewhere

specified

or

2106 90

(cid:151) Other:

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

2106 90 10

(cid:151) (cid:151) Cheese fondues

X

X

X

X

15.7.2000

EN

Official Journal of the European Communities

L 177/25

1

2

2106 90 92 and
2106 90 98

(cid:151) (cid:151) Other:

2202

2202 10 00

Waters, including mineral waters and aerated waters,
containing added sugar or other sweetening matter
or flavoured, and other non-alcoholic beverages, not
including fruit or vegetable juices of heading No
2009:

including mineral waters and aerated
(cid:151) Waters,
waters,
other
containing
sweetening matter or flavoured

added

sugar

or

2202 90

(cid:151) Other:

2202 90 10

(cid:151) (cid:151) Not containing products of heading Nos 0401
to 0404 or fat obtained from products of
heading Nos 0401 to 0404:

(cid:151) (cid:151) (cid:151) Beer made from malt, of an actual alcoholic
strength by volume not exceeding 0.5 % vol

(cid:151) (cid:151) (cid:151) Other

2202 90 91 to
2202 90 99

(cid:151) (cid:151) Other

2205

2208

Vermouth and other wine of fresh grapes flavoured
with plants or aromatic substances

Undenatured ethyl alcohol of an alcoholic strength
by volume of less than 80 % vol; spirits, liqueurs and
other spirituous beverages:

2208 20

(cid:151) Spirits obtained by distilling grape wine or grape

marc

2208 30

(cid:151) Whiskies:

(cid:151) (cid:151) Other than Bourbon whiskey

ex 2208 30 32 to
2208 30 88

(cid:151) (cid:151) (cid:151) Whiskies,

other
Regulation (EEC) No 2825/93

than

those

listed

in

2208 50 11 to
2208 50 19

(cid:151) Gin

2208 50 91 to
2208 50 99

(cid:151) Geneva

2208 60

(cid:151) Vodka

2208 70

(cid:151) Liqueurs

2208 90

(cid:151) Other:

2208 90 41

(cid:151) (cid:151) (cid:151) (cid:151) Ouzo and other spirits

2208 90 45

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Calvados, in containers holding

2 litres or less

5

4

X

X

3

X

X

C

X

X

X

X

X

X

X

X

X

7

X

X

X

6

X

X

X

X

X

X

X

X

X

X

L 177/26

EN

Official Journal of the European Communities

15.7.2000

1

2208 90 48

2

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Other
fruit,
litres or less

spirits

from
in containers holding 2

distilled

2208 90 52

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Korn,

in containers holding 2

litres or less

2208 90 57

2208 90 69

2208 90 71

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Other

spirits,
holding 2 litres or less

in containers

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Other

beverages,
containers holding 2 litres or less

spirituous

in

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Spirits

in
containers holding more than 2 litres

from fruit,

distilled

2208 90 74

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Other spirits,

in containers holding

more than 2 litres

2208 90 78

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Other

in
containers holding more than 2 litres

beverages,

spirituous

Chapter 29

Organic chemicals:

2905 43 00

(cid:151) (cid:151) Mannitol

2905 44

(cid:151) (cid:151) D-glucitol (sorbitol)

3302

Mixtures of odoriferous
substances and mixtures
(including alcoholic solutions) with a basis of one or
more of
these substances, of a kind used as raw
materials in industry; other preparations based on
odoriferous
the
manufacture of beverages:

substances, of a kind used for

3302 10

(cid:151) Of a kind used in the food or drink industries:

3302 10 29

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Other

Chapter 35

Albuminoidal substances; modified starches; glues;
enzymes:

3501

Casein, caseinates and other casein derivatives; casein
glues:

3501 10

(cid:151) Casein

3501 90

(cid:151) Other:

3501 90 10

(cid:151) (cid:151) Casein glues

3501 90 90

(cid:151) (cid:151) Other:

4

5

3

X

X

X

X

X

C

C

X

7

X

X

6

X

X

X

X

X

X

X

C

C

X

X

C

X

C

15.7.2000

EN

Official Journal of the European Communities

L 177/27

1

3502

2

3

4

5

6

7

Albumins,
(including concentrates of two or more
whey proteins, containing by weight more than 80 %
whey proteins,
calculated on the dry matter),
albuminates and other albumin derivatives:

(cid:151) Egg albumin:

3502 11 90

(cid:151) (cid:151) (cid:151) Other

3502 19 90

(cid:151) (cid:151) (cid:151) Other

3502 20 91 and
3502 20 99

(cid:151) (cid:151) Other

C

C

C

ex 3505

Dextrins and other modified starches (for example,
pregelatinised or esterified starches); glues based on
starches, or on dextrins or other modified starches,
excluding starches of heading No 3505 10 50

3505 10 50

(cid:151) (cid:151) (cid:151) Starches, esterified or etherified

Chapter 38

Miscellaneous chemical products

3809

Finishing agents, dye carriers to accelerate the dyeing
or
fixing of dyestuffs and other products and
preparations (for example, dressings and mordants),
of a kind used in the textile, paper,
leather or like
industries, not elsewhere specified or included:

3809 10

(cid:151) With a basis of amylaceous substances

3824 60

(cid:151) Sorbitol other than that of subheading 2905 44

(1) Containing no more than 6 % of cocoa.

X

X

X

C

X

X

C

ANNEX C

Description

2

Common
wheat

Durum wheat Maize (corn)

Wholly milled
long-grain rice

Wholly milled
round-grain
rice

Barley

White sugar Whey (PG1)

Skimmed-milk
powder (PG2)

Eggs in shell

3

4

5

6

7

8

9

10

11

12

Vegetables (uncooked or cooked by steaming or boiling
in water), frozen:

CN code

1

0710

0710 40 00 (cid:151) Sweet corn

(cid:151) (cid:151) In grain form

100 (1)

0711

Vegetables provisionally preserved (for example, by
in sulphur water or in
sulphur dioxide gas,
other preservative solutions), but unsuitable in that state
for immediate consumption:

in brine,

0711 90 30 (cid:151) Sweet corn

(cid:151) (cid:151) In grain form

100 (1)

1902

substances) or otherwise prepared,

Pasta, (whether or) not cooked or stuffed (with meat or
other
such as
spaghetti, macaroni, noodles,
lasagne, gnocchi, ravioli,
cannelloni; couscous, whether or not prepared:

(cid:151) Uncooked pasta, not stuffed or otherwise prepared

1902 11

(cid:151) (cid:151) Containing eggs

(cid:151) (cid:151) (cid:151) Of durum wheat, not containing or containing
not more than 3 % by weight of other cereals,
with an ash content
in the dry
matter (2):

(by weight)

(cid:151) (cid:151) (cid:151) (cid:151) Not exceeding 0,95 %

(cid:151) (cid:151) (cid:151) (cid:151) Exceeding 0,95 %, but not exceeding 1,10 %

(cid:151) (cid:151) (cid:151) (cid:151) Exceeding 1,10 %, but not exceeding 1,30 %

160 (3)

150 (3)

140 (3)

(4)

(4)

(4)

L

1
7
7
/
2
8

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

C
o
m
m
u
n
i
t
i
e
s

.

.

1
5
7
2
0
0
0

1

1902 11
(cont’d)

2

(cid:151) (cid:151) (cid:151) (cid:151) Exceeding 1,30 %

(cid:151) (cid:151) (cid:151) Other, of cereals:

(cid:151) (cid:151) (cid:151) (cid:151) Containing 80 % or more by weight of
(by

durum wheat, with an ash content
weight) in the dry matter (2):

(cid:151) (cid:151) (cid:151) (cid:151) Not exceeding 0,87 %

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Exceeding 0,87 %, but not exceeding

0,99 %

3

32

30

4

0

128 (3)

120 (3)

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Exceeding 0,99 %, but not

exceeding

28

112 (3)

1,15 %

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Exceeding 1,15 %

0

0

(cid:151) (cid:151) (cid:151) (cid:151) Containing less than 80 % by weight of
(by

durum wheat, with an ash content
weight) in the dry matter (2):

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Not exceeding 0,75 %

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Exceeding 0,75 %, but not exceeding

0,83 %

80

75

80 (3)

75 (3)

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Exceeding 0,83 %, but not exceeding

70

70 (3)

0,93 %

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Exceeding 0,93 %

0

0

(cid:151) (cid:151) (cid:151) Other (other than of cereals): see Annex B

1902 19

(cid:151) (cid:151) Other (i.e other than containing eggs):

(cid:151) (cid:151) (cid:151) Of durum wheat, not containing or containing
not more than 3 % by weight of other cereals,
with an ash content
in the dry
matter :

(by weight)

(cid:151) (cid:151) (cid:151) (cid:151) Not exceeding 0,95 %

(cid:151) (cid:151) (cid:151) (cid:151) Exceeding 0,95 %, but not exceeding 1,10 %

(cid:151) (cid:151) (cid:151) (cid:151) Exceeding 1,10 %, but not exceeding 1,30 %

(cid:151) (cid:151) (cid:151) (cid:151) Exceeding 1,30 %

160

150

140

0

5

6

7

8

9

10

11

12

.

.

1
5
7
2
0
0
0

(4)

(4)

(4)

(4)

(4)

(4)

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

C
o
m
m
u
n
i
t
i
e
s

L

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7
/
2
9

1

1902 19
(cont’d)

(cid:151) (cid:151) (cid:151) Other, of cereals:

2

3

4

5

6

7

8

9

10

11

12

(cid:151) (cid:151) (cid:151) (cid:151) Containing 80 % or more by weight of
(by

durum wheat, with an ash content
weight) in the dry matter:

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Not exceeding 0,87 %

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Exceeding 0,87 %, but not

exceeding

0,99 %

32

30

128

120

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Exceeding 0,99 %, but not

exceeding

28

112

1,15 %

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Exceeding 1,15 %

0

0

(cid:151) (cid:151) (cid:151) (cid:151) Containing less than 80 % by weight of
(by

durum wheat, with an ash content
weight) in the dry matter:

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Not exceeding 0,75 %

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Exceeding 0,75 %, but not

exceeding

0,83 %

80

75

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Exceeding 0,83 %, but not

exceeding

70

0,93 %

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Exceeding 0,93 %

0

80

75

70

0

(cid:151) (cid:151) (cid:151) Other (other than of cereals): see Annex B

1902 20

(cid:151) Stuffed pasta, whether or not cooked or otherwise

prepared:

(cid:151) (cid:151) Other:

1902 20 91 (cid:151) (cid:151) (cid:151) Cooked: see Annex B

1902 20 99 (cid:151) (cid:151) (cid:151) Other: see Annex B

1902 30

(cid:151) Other pasta (cooked or otherwise prepared, but not

stuffed): see Annex B

L

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7
7
/
3
0

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

C
o
m
m
u
n
i
t
i
e
s

.

.

1
5
7
2
0
0
0

1

2

3

4

5

6

7

8

9

10

11

12

1902 40

(cid:151) Couscous:

1902 40 10 (cid:151) (cid:151) Unprepared:

(cid:151) (cid:151) (cid:151) Of durum wheat, not containing or containing
not more than 3 % by weight of other cereals,
in the dry
with an ash content
matter (2):

(by weight)

(cid:151) (cid:151) (cid:151) (cid:151) Not exceeding 0,95 %

(cid:151) (cid:151) (cid:151) (cid:151) Exceeding 0,95 %, but not exceeding 1,10 %

(cid:151) (cid:151) (cid:151) (cid:151) Exceeding 1,10 %, but not exceeding 1,30 %

(cid:151) (cid:151) (cid:151) (cid:151) Exceeding 1,30 %

(cid:151) (cid:151) (cid:151) Other

(other

than of durum wheat):

see

Annex B

160

150

140

0

1902 40 90 (cid:151) (cid:151) Other (prepared): see Annex B

1904

Prepared foods obtained by the swelling or roasting of
cereals or cereal products (for example, corn flakes);
cereals (other than maize (corn)) in grain form or in the
form of flakes or other worked grains (except flour and
meal), pre-cooked, or otherwise prepared, not elsewhere
specified or included:

1904 10

(cid:151) Prepared foods obtained by the swelling or roasting

of cereals or cereal products:

ex 1904 10 30 (cid:151) (cid:151) Obtained from rice:

(cid:151) (cid:151) (cid:151) Unsweetened puffed rice

165

1904 20

(cid:151) Prepared foods obtained from unroasted cereal flakes
flakes and

from mixtures of unroasted cereal

or
roasted cereal flakes or swelled cereals

.

.

1
5
7
2
0
0
0

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

C
o
m
m
u
n
i
t
i
e
s

L

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7
7
/
3
1

1

2

3

4

5

6

7

8

9

10

11

12

ex 1904 20 95 (cid:151) (cid:151) Obtained from rice:

(cid:151) (cid:151) (cid:151) Unsweetened puffed rice

165

1904 90

(cid:151) Other:

ex 1904 90 10 (cid:151) (cid:151) Rice:

(cid:151) (cid:151) (cid:151) Pre-cooked rice (5)

120

2001

Vegetables, fruit, nuts and other edible parts of plants,
prepared or preserved by vinegar or acetic acid:

ex 2001 90 30 (cid:151) Sweet corn (Zea mays var. saccharata)

(cid:151) (cid:151) In grain form

100 (1)

2004

Other vegetables prepared or preserved otherwise than
by vinegar or acetic acid, frozen, other than products of
heading No 2006:

ex 2004 90 10 (cid:151) Sweet corn (Zea mays var. saccharata)

(cid:151) (cid:151) In grain form

100 (1)

2005

Other vegetables prepared or preserved otherwise than
by vinegar or acetic acid, frozen, other than products of
heading No 2006:

2005 80 00 (cid:151) Sweet corn (Zea mays var. saccharata)

(cid:151) (cid:151) In grain form

100 (1)

2008

Fruit, nuts and other edible parts of plants, otherwise
prepared or preserved, whether or not containing added
sugar or other sweetening matter or spirit, not elsewhere
specified or included:

L

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7
7
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3
2

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

C
o
m
m
u
n
i
t
i
e
s

.

.

1
5
7
2
0
0
0

1

2

3

4

5

6

7

8

9

10

11

12

ex 2008 99 85 (cid:151) (cid:151) (cid:151) (cid:151) Maize (corn), other than sweet corn (Zea

mays var. saccharata):

(cid:151) (cid:151) In grain form

100 (1)

ex 2202 90 10

Beer made from malt, of an actual alcoholic strength by
volume not exceeding 0,5 % vol:

(cid:151) Made from barley malt or wheat malt, not containing
added unmalted cereals, rice (or products resulting
from the processing thereof) or sugar (sucrose or
invert sugar)

(cid:151) Other

2905

Acyclic alcohols and their halogenated,
nitrated or nitrosated derivates:

sulphonated,

(cid:151) Polyhydric alcohols:

2905 43 00 (cid:151) (cid:151) Mannitol:

23 (6) (9)

22 (6) (9)

(cid:151) (cid:151) (cid:151) Obtained from sucrose covered by Regulation

(EC) No 2038/1999

102

(cid:151) (cid:151) (cid:151) Obtained from amylaceous products covered by

242

Regulation (EEC) No 1766/92

2905 44

(cid:151) (cid:151) D-glucitol (sorbitol)

(cid:151) (cid:151) (cid:151) In aqueous solution:

2905 44 11 (cid:151) (cid:151) (cid:151) (cid:151) Containing 2 % or

less by weight of
D-mannitol, calculated on the D-glucitol
content

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Obtained from amylaceous products

169 (7)

(cid:151) (cid:151) (cid:151) (cid:151) Obtained from sucrose

71 (7)

.

.

1
5
7
2
0
0
0

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

C
o
m
m
u
n
i
t
i
e
s

L

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3
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1

2

3

4

5

6

7

8

9

10

11

12

2905 44 19 (cid:151) (cid:151) (cid:151) (cid:151) Other:

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Obtained from amylaceous products

148 (7)

(cid:151) (cid:151) (cid:151) (cid:151) Obtained from sucrose

(cid:151) (cid:151) (cid:151) Other:

2905 44 91 (cid:151) (cid:151) (cid:151) (cid:151) Containing 2 % or

less by weight of
D-mannitol, calculated on the D-glucitol
content

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Obtained from amylaceous products

(cid:151) (cid:151) (cid:151) (cid:151) Obtained from sucrose

2905 44 99 (cid:151) (cid:151) (cid:151) (cid:151) Other:

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Obtained from amylaceous products

(cid:151) (cid:151) (cid:151) (cid:151) (cid:151) Obtained from sucrose

3501

Casein, caseinates and other casein derivatives; casein
glues:

3501 10

(cid:151) Casein

3501 90 90 (cid:151) (cid:151) Other

3502

Albumins, albuminates and other albumin derivatives:

(cid:151) Egg albumin:

3502 11

(cid:151) (cid:151) Dried:

3502 11 90 (cid:151) (cid:151) (cid:151) Other

3502 19

(cid:151) (cid:151) Other:

3502 19 90 (cid:151) (cid:151) (cid:151) Other

3502 20

(cid:151) Milk albumin: (Lactalbumin)

71 (7)

102

102

242

242

291 (8)

406

55

L

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E
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f
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o
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n
a
l

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E
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r
o
p
e
a
n

C
o
m
m
u
n
i
t
i
e
s

.

.

1
5
7
2
0
0
0

1

2

3

4

5

6

7

8

9

3502 20 91 (cid:151) (cid:151) (cid:151) Dried (for example,

in sheets, scales,

flakes,

powder)

3502 20 99 (cid:151) (cid:151) (cid:151) Other

3824

Prepared binders for foundry moulds or cores; chemical
the chemical or allied
products and preparations of
industries (including those consisting of mixtures of
natural products), not elsewhere specified or included:
residual products of the chemical or allied industries, not
elsewhere specified or included:

3824 60

Sorbitol other than of CN code 2905 44:

(cid:151) (cid:151) In aqueous solution:

3824 60 11 (cid:151) (cid:151) (cid:151) Containing
D-mannitol,
content

2 % or
calculated

less
on

by weight
of
the D-glucitol

(cid:151) (cid:151) (cid:151) (cid:151) Obtained from of amylaceous products

169 (7)

(cid:151) (cid:151) (cid:151) (cid:151) Obtained from sucrose

3824 60 19 (cid:151) (cid:151) (cid:151) Other:

(cid:151) (cid:151) (cid:151) (cid:151) Obtained from of amylaceous products

148 (7)

(cid:151) (cid:151) (cid:151) (cid:151) Obtained from sucrose

(cid:151) (cid:151) Other:

3824 60 91 (cid:151) (cid:151) (cid:151) Containing
D-mannitol,
content

2 % or
calculated

less
on

by weight
of
the D-glucitol

(cid:151) (cid:151) (cid:151) (cid:151) Obtained from of amylaceous products

242

(cid:151) (cid:151) (cid:151) (cid:151) Obtained from sucrose

11

12

10

900

127

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71 (7)

71 (7)

102

1

2

3

4

5

6

7

8

9

10

11

12

3824 60 99 (cid:151) (cid:151) (cid:151) Other:

(cid:151) (cid:151) (cid:151) (cid:151) Obtained from of amylaceous products

242

(cid:151) (cid:151) (cid:151) (cid:151) Obtained from sucrose

102

(1) This quantity refers to maize (corn) in grain form adjusted to correspond to a moisture content of 72 % by weight.
(2) This content shall be determined by subtracting from the total ash content of the product that part of the ash which derives from the eggs incorporated therein, on a basis of 0,04 % by weight of ash per 50 g, rounded down to the

nearest 50 g.

(3) This amount shall be reduced by 1,6 kg/100 kg per 50 g of eggs in shell (or the equivalent thereof in other egg products) per kilogram of pasta.
(4) 5 kg/100 kg per 50 g of eggs in shell (or the equivalent thereof in other egg products) per kilogram of pasta, any intermediate amount being rounded down to the nearest 50 g.
(5) Pre-cooked rice means wholly milled rice in grains which has been pre-cooked and partially dried in order to facilitate final cooking.
(6) This quantity applies to beer of not less than 11(cid:176) Plato and not more than 12(cid:176) Plato. For beer of less than 11(cid:176) Plato, this quantity shall be reduced by 9 % per degree Plato, the actual content being rounded down to the nearest degree

Plato. For beer of more than 12(cid:176) Plato, this quantity shall be increased by 9 % per degree Plato, the actual strength being rounded up to the nearest degree Plato.

(7) The quantities indicated in columns 5 and 9 for an aqueous solution of D-glucitol (sorbitol) apply to a dry-matter content of 70 % by weight. For aqueous solutions of sorbitol with a different dry-matter content, these quantities shall, as

appropriate, be increased or reduced in proportion to the actual dry-matter content, and rounded down to the nearest kilogram.
(8) Quantity determined, depending on the casein used, on the basis of 291 kg of skimmed milk powder (PG 2) per 100 kg of casein.
(9) Per hectolitre of beer.

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CN code

Description

Data obtained from the analysis of the goods

Nature of the basic products in
respect of which the refund is
granted

Amount of basic product in respect of which the
refund is granted (per 100 kg of goods)

ANNEX D

1

1704

2

3

4

5

Sugar confectionery (including white chocolate), not
containing cocoa:

1704 10

(cid:151) Chewing gum, whether or not sugar-coated

1. Sucrose (1)

1. White sugar

1. 1. 1 kg per 1 % by weight of sucrose (1)

1704 90 30 to
1704 90 99

(cid:151) Other

2. Glucose (2)

1. Sucrose (1)

2. Glucose (2)

2. Maize (corn)

2. 2,1 kg per 1 % by weight of glucose (2)

1. White sugar

1. 1 kg per 1 % by weight of sucrose (1)

2. Maize (corn)

2. 2,1 kg per 1 % by weight of glucose (2)

3. (a) With a milkfat content of less than

3. (a) Whole-milk powder

3. (a) 3,85 kg per 1 % by weight of milkfat

12 % by weight

(PG3)

(b) With a milkfat content of 12 % or

(b) Butter (PG6)

3. (b) 1,22 kg per 1 % by weight of milkfat

more by weight

1806

Chocolate and other food preparations containing cocoa

1806 10

(cid:151) Cocoa powder, containing added sugar or other

1. Sucrose (1)

1. White sugar

1. 1 kg per 1 % by weight of sucrose (1)

sweetening matter

1806 20

(cid:151) Other preparations in blocks, slabs or bars weighing
more than 2 kg or in liquid, paste, powder, granular
or other bulk form in containers or
immediate
packings, of a content exceeding 2 kg

1806 31 and
1806 32

(cid:151) Other, in blocks, slabs or bars

2. Glucose (2)

1. Sucrose (1)

2. Glucose (2)

2. Maize (corn)

2. 2,1 kg per 1 % by weight of glucose (2)

1. White sugar

1. 1 kg per 1 % by weight of sucrose (1)

2. Maize (corn)

2. 2,1 kg per 1 % by weight of glucose (2)

3. (a) With a milkfat content of less than

3. (a) Whole-milk powder

3. (a) 3,85 kg per 1 % by weight of milkfat

12 % by weight

(PG3)

(b) With a milkfat content of 12 % or

(b) Butter (PG6)

3. (b) 1,22 kg per 1 % by weight of milkfat

more by weight

1. Sucrose (1)

2. Glucose (2)

3. Milkfat

1. White sugar

1. 1 kg per 1 % by weight of sucrose (1)

2. Maize (corn)

2. 2,1 kg per 1 % by weight of glucose (2)

3. Whole-milk powder (PG3)

3. 3,85 kg per 1 % by weight of milkfat

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2

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5

1806 90

(cid:151) Other

ex 1901

Food preparations of flour, meal, starch or malt extract,
not containing cocoa powder or containing less than
50 % by weight of
elsewhere
specified; food preparations of goods of CN code Nos
0401 to 0404, not
containing cocoa powder or
containing less than 10 % by weight of cocoa powder,
not elsewhere specified or included;

cocoa powder, not

1902

substances) or otherwise prepared,

Pasta, [whether or] not cooked or stuffed (with meat or
other
such as
spaghetti, macaroni, noodles,
lasagne, gnocchi, ravioli,
cannelloni; couscous, whether or not prepared:

ex 1902 11 and
ex 1902 19

(cid:151) Uncooked pasta, not stuffed or otherwise prepared,
other than pasta containing exclusively cereals and
eggs

1902 20

(cid:151) Stuffed pasta, whether or not cooked or otherwise

prepared:

(cid:151) (cid:151) Other

1902 20 91 to
1902 20 99

1. Sucrose (1)

2. Glucose (2)

1. White sugar

1. 1 kg per 1 % by weight of sucrose (1)

2. Maize (corn)

2. 2,1 kg per 1 % by weight of glucose (2)

3. (a) With a milkfat content of less than

3. (a) Whole-milk powder

3. (a) 3,85 kg per 1 % by weight of milkfat

12 % by weight

(PG3)

(b) With a milkfat content of 12 % or

(b) Butter (PG6)

3. (b) 1,22 kg per 1 % by weight of milkfat

more by weight

1. Sucrose (1)

1. White sugar

1. 1 kg per 1 % by weight of sucrose (1)

2. Glucose (2)

2. Maize (corn)

2. 2,1 kg per 1 % by weight of glucose (2)

3. (a) With a milkfat content of less than

3. (a) Whole-milk powder

3. (a) 3,85 kg per 1 % by weight of milkfat

12 % by weight

(PG3)

(b) With a milkfat content of 12 % or

(b) Butter (PG6)

(b) 1,22 kg per 1 % by weight of milkfat.

more by weight

Common wheat starch (or dextrin)

Common wheat

1,75 kg per 1 % by weight of anhydrous
starch (or dextrin) of wheat

Common wheat starch (or dextrin)

Common wheat

1902 30

(cid:151) (cid:151) Other pasta

Common wheat starch (or dextrin)

Common wheat

1902 40 90

(cid:151) (cid:151) (Couscous) Other

Common wheat starch (or dextrin)

Common wheat

1903

Tapioca and substitutes thereof prepared from starch, in
flakes, grains, pearls, siftings or similar
the form of
forms.

Starch (or dextrin)

Maize (corn)

1,75 kg per 1 % by weight of anhydrous (or
dextrin) of wheat

1,75 kg per 1 % by weight of anhydrous (or
dextrin) of wheat

1,75 kg per 1 % by weight of anhydrous (or
dextrin) of wheat

1,83 kg per 1 % by weight of anhydrous
starch (or dextrin) of wheat

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1905

2

3

4

5

Bread, pastry, cakes, biscuits and other bakers’ wares,
whether or not containing cocoa; communion wafers,
empty cachets of a kind suitable for pharmaceutical use,
sealing wafers, rice paper and similar products.

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1905 10

(cid:151) Crispbread

Starch (or dextrin)

Rye

2,09 kg per 1 % by weight of anhydrous
starch (or dextrin) of wheat

E
N

1905 30

(cid:151) Sweet biscuits; waffles and wafers

1. Sucrose (1)

2. Glucose (2)

1. White sugar

2. Maize (corn)

1. 1 kg per 1 % by weight of sucrose (1)

2. 2,1 kg per 1 % by weight of glucose (2)

3. Starch (or dextrin)

3. Common wheat

3. 1,75 kg per 1 % by weight of anhydrous

starch (or dextrin) of wheat

4. Milkfat

4. Butter (PG6)

4. 1,22 kg per 1 % by weight of milkfat

1905 40

(cid:151) Rusks, toasted bread and similar toasted products

Starch (or dextrin)

Common wheat

1905 90

(cid:151) Other:

(cid:151) (cid:151) Communion wafers, empty cachets of a kind
suitable for pharmaceutical use, sealing wafers, rice
paper and similar products

(cid:151) (cid:151) Bread, not containing added honey, eggs, cheese or
fruit, and containing by weight in the dry matter
state not more than 5 % of sugars and not more
than 5 % of fat

Starch (or dextrin)

Maize (corn)

Starch (or dextrin)

Common wheat

1905 90 20

1905 90 30

1905 90 40 to
1905 90 90

1,75 kg per 1 % by weight of anhydrous
starch (or dextrin) of wheat

1,83 kg per 1 % by weight of anhydrous
starch (or dextrin) of wheat

1,75 kg per 1 % by weight of anhydrous
starch (or dextrin) of wheat

1. Sucrose (1)

2. Glucose (2)

1. White sugar

1. 1 kg per 1 % by weight of sucrose (1)

2. Maize

2. 2,1 kg per 1 % by weight of glucose (2)

3. Starch (or dextrin)

3. Common wheat

3. 1,75 kg per 1 % by weight of anhydrous

2105

cream and other

Ice
containing cocoa

edible

ice, whether or not

1. Sucrose (1)

4. Milkfat

2. Glucose (2)

3. Milkfat

2106

Food preparations not elsewhere specified or included:

2106 90

(cid:151) Other

(cid:151) (cid:151) Other:

4. Butter (PG6)

1. White sugar

2. Maize (corn)

3. Butter (PG6)

starch (or dextrin) of wheat

4. 1,22 kg per 1 % by weight of milkfat

1. 1 kg per 1 % by weight of sucrose (1)

2. 2,1 kg per 1 % by weight of glucose (2)

3. 1,22 kg per 1 % by weight of milkfat

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2

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5

2106 90 98

(cid:151) (cid:151) (cid:151) Other

1. Sucrose (1)
2. Glucose (2)

3. Milkfat

1. White sugar

2. Maize (corn)

3. Butter (PG6)

1. 1 kg per 1 % by weight of sucrose (1)
2. 2,1 kg per 1 % by weight of glucose (2)

3. 1,22 kg per 1 % by weight of milkfat

2202

2202 10

Waters,
including mineral waters and aerated waters,
containing added sugar or other sweetening matter or
flavoured,
and other non(cid:150)alcoholic beverages, not
including fruit and other vegetable juices of CN code
2009:

Waters,
including mineral waters and aerated waters,
containing added sugar or other sweetening matter or
flavoured

1. Sucrose (1)

2. Glucose (2)

2202 90

(cid:151) Other:

2202 90 10

(cid:151) (cid:151) Not containing products of heading Nos 0401 to
0404 or fat obtained from products of heading
Nos 0401 to 0404:

2202 90 91 to
2202 90 99

(cid:151) (cid:151) Other

1. Sucrose (1)

2. Glucose (2)

1. Sucrose (1)

2. Milkfat

1. White sugar

2. Maize (corn)

1. White sugar

2. Maize (corn)

1. White sugar

1. 1 kg per 1 % by weight of sucrose (1)

2. 2,1 kg per 1 % by weight of glucose (2)

1. 1 kg per 1 % by weight of sucrose (1)

2. 2,1 kg per 1 % by weight of glucose (2)

1. 1 kg per 1 % by weight of sucrose (1)

2. Whole-milk powder (PG3)

2. 3,85 kg per 1 % by weight of milkfat

(1) The sucrose content of the goods (without further processing), plus the sucrose equivalent of any mixture of glucose and fructose (total glucose and fructose content multiplied by 0,95), as declared (in whatever form) or found in the

goods. However, where the fructose content of the goods is less than the glucose content, the amount of glucose to be included in the above calculation shall be an amount equal, by weight, to that of fructose.

(2) Other than the glucose content referred to in note (1).
N.B.: Where the presence of a lactose hydrolysate is declared and/or galactose is found to be present, the quantity of glucose equivalent to the galactose shall be deducted from the total glucose content before any other calculation is

performed.

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15.7.2000

EN

Official Journal of the European Communities

L 177/41

COEFFICIENTS FOR CONVERSION INTO BASIC PRODUCTS FOR THE PRODUCTS REFERRED TO IN ARTICLE 3(1)(b)

CN code

Processed agricultural product

Coefficient

Basic product

ANNEX E

1101 00 11

Durum wheat flour with an ash content per 100 g of:

(cid:151) 0 to 900 mg

(cid:151) 901 to 1 900 mg

1101 0015 and
1101 00 90

Common wheat and meslin flour with an ash content per 100 g of:

(cid:151) 0 to 900 mg

(cid:151) 901 to 1 900 mg

1102 10

Rye flour with an ash content per 100 g of:

(cid:151) 0 to 1 400 mg

(cid:151) 1 401 to 2 000 mg

1102 20 10

Maize (corn) flour of a fat content not exceeding 1,5 % by weight

1102 20 90

Maize (corn) flour of a fat content exceeding 1,5 % by weight

1102 30

Rice flour

1102 90 10

Barley flour

1102 90 30

Oat flour

1103 11 10

Groats and meal of durum wheat

1103 11 90

Groats and meal of common wheat with an ash content not exceeding
600 mg per 100 g

1103 12 00

Groats and meal of oats

Groats and meal of maize (corn) flour of a fat content not exceeding
1,5 % by weight

1103 13 10

1103 13 90

1,33

1,09

1,33

1,09

1,37

1,08

1,20

1,10

1,00

1,20

1,20

1,42

1,37

1,80

1,20

Durum wheat

Durum wheat

Common wheat

Common wheat

Rye

Rye

Maize (corn)

Maize (corn)

Broken rice

Barley

Oats

Durum wheat

Common wheat

Oats

Maize (corn)

Groats and meal of maize (corn) of a fat content exceeding 1,5 % by
weight

1,20

Maize (corn)

1103 14 00

Groats and meal of rice

1103 19 10

Groats and meal of rye

1103 19 30

Groats and meal of barley

1103 21 00

Pellets of wheat

1103 29 10

Pellets of rye

1103 29 20

Pellets of barley

1,00

1,00

1,55

1,02

1,00

1,02

Broken rice

Rye

Barley

Common wheat

Rye

Barley

L 177/42

EN

Official Journal of the European Communities

15.7.2000

CN code

Processed agricultural product

Coefficient

Basic product

1103 29 30

Pellets of oats

1103 29 40

Pellets of maize (corn)

1103 29 50

Pellets of rice

1104 11 90

Flaked grains of barley

1104 12 90

Flaked grains of oats

1104 19 10

Rolled or flaked grains of wheat

1104 19 30

Rolled or flaked grains of rye

1104 19 50

Rolled or flaked grains of maize (corn)

1104 19 91

Flaked rice

1104 21 10

Hulled (shelled or husked) grains of barley

1104 21 30

Hulled and sliced or kibbled grains of barley ((cid:145)Gr(cid:252)tze(cid:146) or (cid:145)grutten(cid:146))

1104 21 50

Pearled grains of barley

1104 22 20

Hulled (shelled or husked) grains of oats

1104 22 30

Hulled and sliced or kibbled grains of oats ((cid:145)Gr(cid:252)tze(cid:146) or (cid:145)grutten(cid:146))

1,00

1,00

1,00

1,40

1,80

1,02

1,40

1,44

1,00

1,50

1,50

1,60

1,60

1,70

1,30

Oats

Maize (corn)

Broken rice

Barley

Oats

Common wheat

Rye

Maize (corn)

Broken rice

Barley

Barley

Barley

Oats

Oats

Maize (corn)

1104 23 10

1104 29 11

Hulled (shelled or husked) grains of maize (corn), whether or not
sliced or kibbled

Hulled (shelled or husked) grains of wheat, whether or not sliced or
kibbled

1,02

Common wheat

1104 29 51

Grains of wheat, not otherwise worked than kibbled

1104 29 55

Grains of rye, not otherwise worked than kibbled

1104 30 10

Germ of wheat, whole, rolled, flaked or ground

1104 30 90

Germ of other cereals, whole, rolled, flaked or ground

1107 10 11

Malt, not roasted, of wheat, in the form of flour

1107 10 19

Malt, not roasted, of wheat, in another form

1107 10 91

Malt, not roasted, of other cereals, in the form of flour

1107 10 99

Malt, not roasted, of other cereals, in another form

1107 20 00

Roasted malt

1108 11 00

Wheat starch

1108 12 00

Maize (corn) starch

1,00

1,00

0,25

0,25

1,78

1,27

1,78

1,27

1,49

2,00

1,60

Common wheat

Rye

Common wheat

Maize (corn)

Common wheat

Common wheat

Barley

Barley

Barley

Common wheat

Maize (corn)

15.7.2000

EN

Official Journal of the European Communities

L 177/43

CN code

Processed agricultural product

Coefficient

Basic product

1108 13 00

Potato starch

1108 19 10

Rice starch

ex 1108 19 90

Barley or oat starch

1702 30 51

1702 30 59

1702 30 91

1702 30 99

1702 40 90

Glucose and glucose syrup (1), not containing fructose or containing in
the dry state less than 20 % by weight of fructose, containing in the
dry state 99 % or more by weight of glucose, in the form of white
crystalline powder, whether of not agglomerated

Glucose and glucose syrup (1), not containing fructose or containing in
the dry state less than 20 % by weight of fructose, containing in the
dry state 99 % or more by weight of glucose, other

Glucose and glucose syrup (1), not containing fructose or containing in
the dry state less than 20 % by weight of fructose, other, in the form
of white crystalline powder, whether or not agglomerated

Glucose and glucose syrup (1), not containing fructose or containing in
the dry state less than 20 % by weight of fructose, other

Glucose and glucose syrup (1), containing in the dry state at least 20 %
but less than 50 % by weight of fructose

ex 1702 90 50

Maltodextrine, in the form of white crystalline powder, whether or not
agglomerated

ex 1702 90 50

Maltodextrine and maltodextrine syrup, other

1702 90 75

Caramel, in the form of powder, whether or not agglomerated

1702 90 79

Caramel, other

2106 90 55

Flavoured or coloured glucose syrup and maltodextrine syrup

(1) Excluding isoglucose.

1,60

1,52

1,60

2,09

Maize (corn)

Broken rice

Maize (corn)

Maize (corn)

1,60

Maize (corn)

2,09

Maize (corn)

1,60

1,60

2,09

1,60

2,19

1,52

1,60

Maize (corn)

Maize (corn)

Maize (corn)

Maize (corn)

Maize (corn)

Maize (corn)

Maize (corn)

L 177/44

EN

Official Journal of the European Communities

15.7.2000

I. Application for refund certificate

ANNEX F

1. The application for a refund certificate shall be made on a form as set out in Annex I to Regulation (EC)

No 1291/2000.

If the exporter has no plans to export goods via a Member State other than that in which the application for a
refund certificate is lodged, the application may be made electronically in accordance with the conditions laid
down by the Member State.

2. On the title (cid:145)Export licence or advance fixing certificate(cid:146) shall be stamped (cid:145)refund certificate Non Annex I(cid:146).

Applicants must complete boxes 4, 8, 17 and 18 and, where appropriate, 7. In boxes 17 and 18 the amount
shall be entered in euros;

Boxes 13 to 16 shall not be completed.

In box 20 applicants must state whether they plan to use the refund certificate in the Member State which
issued it only or whether they require a refund certificate, which is valid throughout the Community.

Applicants must enter the place and date of application and sign the application.

If the application concerns food aid, they must also enter one of the indications mentioned in Article 10 in
box 20.

II. Application for advance fixing (cid:151) request for extracts of refund certificates

1. Application for advance fixing at the time of application for a refund certificate

See Section I (applicants must complete box 8).

2. Application for advance fixing after the refund certificate has been issued

In this case, the exporter must make out an application and enter:

(cid:151) in boxes 1 and 2, the name of the body which issued the refund certificate for which advance fixing is

requested and the number of the certificate;

(cid:151) in box 4, the name of the holder of the certificate;

(cid:151) in box 8, (cid:145)yes(cid:146) must be ticked.

3. Application for extract of a refund certificates

Any holder of a refund certificate may request an extract from the certificate for an amount not exceeding the
amount not yet recorded on the original certificate on the date on which the extract is issued, particularly if
the refund applications for the planned exports will not be submitted in the Member State which issued the
refund certificate. In this case, the amount for which an extract is requested shall be recorded on the original
certificate and an extract shall be issued, based on an application containing the following information:

in boxes 1 and 2, the name of the body which issued the refund certificate from which an extract is requested
and the number of the original certificate;

in box 4, the name of the holder of the refund certificate;

in boxes 17 and 18, the amount of the extract requested in euros.

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III.

Issue of refund certificates with advance fixing for use throughout the Community and of extracts from
certificates

Copies 1 and 2 must be issued based on the models in Annex I to Regulation (EC) No 1291/2000

On the title (cid:145)Export licence or advance fixing certificate(cid:146) shall be stamped (cid:145)refund certificate Non Annex I(cid:146).

(a) The name and address of the body issuing the certificate shall be entered in box 1. The number of the refund

certificate (allocated by the issuing body) shall be entered in box 2 or box 23.

In the case of extracts from a refund certificate, (cid:145)EXTRACT(cid:146) in bold font and capitals shall be entered in box 3.

(b) The name and full address of the holder shall be entered in box 4.

(c) Box 6 shall be crossed out.

(d) The date on which the application for a refund certificate is lodged shall be entered in box 10 and the amount

of the security determined in accordance with Article 11 shall be entered in box 11.

(e) The expiry date shall be entered in box 12.

(f) Boxes 13 to 16 shall be crossed out.

(g) The competent authority shall complete boxes 17 and 18 on the basis of

the amount determined in

accordance with Article 8.

(h) Box 19 shall be crossed out.

(i) Any details provided for in the application must be entered in box 20.

(j) Box 21 must be completed as laid down in the application.

(k) Box 22 must contain the words: (cid:145)first day of validity: (cid:133)(cid:146), determined in accordance with Article 8.

(l) Box 23 must be filled in.

(m) Box 24 shall be crossed out.

IV.

Issue of refund certificates without advance fixing for use throughout the Community

These refund certificates shall be completed in the same way as the certificates referred to in Section III.

Box 21 shall be crossed out.

Should the holder of such a refund certificate subsequently request advance fixing of the refund rates, he must
return the original certificate and any extracts already issued. (cid:145)Refund valid on (date), advance fixing on (date), valid
until (date)(cid:146) shall be entered in box 22 of the certificate.

V. Registered certificates valid in a single Member State

If the holder of a refund certificate has no plans to apply for refunds under the certificate from any body other
than the body which issued it, the Member State shall inform the applicant that his request has been registered and
provide him with the information set out on copy 1.

Copy 2 (copy for the issuing body) shall not be issued. Instead, the competent authority shall record all the
information from the refund certificates referred to in Sections III and IV and the amounts claimed under the
certificate.

VI. Use of certificates

1. At the time of completion of the export formalities, the number(s) of the refund certificates used to cover the

refund application must be entered in the single administrative document.

If a customs document other than the single administrative document
certificate(s) used to cover the refund application must be entered on the national document.

is used,

the number(s) of

the

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2.

Each exporter must complete a specific application for payment within the meaning of Article 49(1) of
Regulation (EC) No 800/1999. It must be presented to the body responsible for payment, accompanied by the
corresponding certificate(s), except in the case of electronic registration of the certificate(s) within the meaning
of section V.

The competent authority may consider the specific application not to be the payment documents referred to in
Article 49(2) of Regulation (EC) No 800/1999.

The competent authority may consider the specific application to be the export declaration within the
meaning of Article 5(1) of Regulation (EC) No 800/1999. In this case, the date of receipt of the specific
application by the body responsible for payment referred to in paragraph 3 shall be the date on which that
body received the export declaration. In all other cases, the specific application must contain particulars of the
export declaration.

3. The body responsible for payment shall determine the amount requested on the basis of the information
contained in the specific application, taking as sole basis the quantity and nature of the basic product(s)
exported and the applicable refund rate(s). These three data must be indicated or referred to clearly in the
export declaration.

The body responsible for payment shall record this amount on the refund certificate within three months of
the date of receipt of the specific application.

The certificates shall be attributed on the reverse of copy No 1; boxes 28, 29 and 30 should contain the
amount in euros instead of the quantity.

The preceding subparagraph shall mutatis mutandis to certificates kept in electronic form.

4. After attribution, if the refund certificate is not registered, copy 1 of the certificate shall be returned to the

holder or kept by the paying body at the request of the exporter.

5. The security lodged in respect of the goods exported may be released or may be transferred to guarantee

advance payment of the refund. In this case, the applicant need only top up the security accordingly.

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ANNEX G

TABLE OF EQUIVALENCE

Regulation (EC) No 1222/94

This Regulation

Article 1(1)

Article 1(1)(a)

Article 1(2)

Article 1(3)

Article 2

Article 3

Article 4

Article 5

Article 6

Article 6 A

Article 6 B

Article 6 C

Article 6 D

Article 6 E

Article 6 F

Article 6 G

Article 6 H

Article 6 I

Article 7(1)

Article 7(1)(a)

Article 7(2)

Article 7(3)

Article 7(4)

Article 7(5)

Article 7(6)

Article 7(7)

Article 7(a)

Article 8

Article 8(a)

Article 1(1)

Article 1(2)

Article 1(3)

Article 1(4)

Article 2

Article 3

Article 4

Article 5

Article 6

Article 7

Article 8

Article 9

Article 10

Article 11

Article 12

Article 13

Article 14

Article 15

Article 16(1)

Article 16(2)

Article 16(3)

Article 16(4)

Article 16(5)

Article 16(6)

Article 16(7)

Article 16(8)

Article 17

Article 18

Article 19

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Regulation (EC) No 1222/94

This Regulation

(cid:151)

(cid:151)

Annex A

Annex B

Annex C

Annex D

Annex E

Annex F

Article 20

Article 21

Annex A

Annex B

Annex C

Annex D

Annex E

Annex F