Commission Regulation (EC) No 1234/2001 of 22 June 2001 laying down detailed rules for applying Council Regulation (EC) No 822/1999 and providing for the partial reimbursement of import duties levied on a quota of barley for malting
Date: 2001-06-22
Institutions: European Commission
Subjects: CCT duties, barley, beverage industry, customs drawback, import, tariff quota

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COMMISSION REGULATION (EC) No 1234/2001

of 22 June 2001

laying down detailed rules for applying Council Regulation (EC) No 822/1999 and providing for the
partial reimbursement of import duties levied on a quota of barley for malting

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

(3)

Having regard to Council Regulation (EC) No 822/2001 of 24
April 2001 opening a Community tariff quota for barley for
malting falling within CN code 1003 00 (1), and in particular
Article 2 thereof,

Having regard to Council Regulation (EEC) No 1766/92 of 30
June 1992 on the common organisation of the market in
cereals (2), as last amended by Regulation (EC) No 1666/
2000 (3), and in particular Article 10(4) thereof,

(4)

Whereas:

(1)

(2)

The way imports of cereals into the Community are to
be treated is laid down in Commission Regulation (EC)
No 1249/96 of 28 June 1996 on rules of application
(cereal sector import duties)
for Council Regulation
(EEC) No 1766/92 (4), as last amended by Regulation
(EC) No 2235/2000 (5). Article 2(5) of that Regulation
provides for a flat-rate reduction of EUR 8 per tonne in
the import duty on malting barley under certain condi-
tions.

Under Article 1 of Regulation (EC) No 822/2001, a tariff
quota has been opened for 2001 and 2002 for 50 000
tonnes of high-grade barley falling within CN code
1003 00 for the production of malt to be used in the
manufacture of a type of beer aged in vats containing
beechwood. The rate of duty applicable to such imports
is 50 % of the full rate of duty in force on the day of
import, without the flat-rate reduction of EUR 8 per
tonne in the import duty provided for in Regulation (EC)
No 1249/96. As a consequence, the duties applied under
Regulation (EC) No 1249/96 for up to 50 000 tonnes of
malting barley covered by import licence applications
submitted between 1 January 2001 and the date of entry
into force of
this Regulation should be adjusted by
reducing the rate of duty in force on the day of release
for free circulation of the imported product by 50 %, the
amount thereby obtained being increased by EUR 8 per
tonne to take account of the flat-rate reduction in the
import duty applied on release for free circulation. The
import duty on quantities covered by import licence
applications submitted between the date of entry into
force of this Regulation and 31 December 2001, within

(1) OJ L 120, 28.4.2001, p. 1.
(2) OJ L 181, 1.7.1992, p. 21.
(3) OJ L 193, 29.7.2000, p. 1.
(4) OJ L 161, 29.6.1996, p. 125.
(5) OJ L 256, 10.10.2000, p. 13.

the limit of the remaining balance of the annual quota of
50 000 tonnes, must be reduced by 50 %.

The tariff quota opened by Regulation (EC) No 822/
2001 covers the periods 1 January to 31 December
2001 and 1 January to 31 December 2002. Notwith-
that Regulation, no provisions
standing Article 2 of
applying retroactively can be laid down to guarantee the
quality of barley already imported or to recognise docu-
ments guaranteeing that that quality of barley has been
imported.

for the reduction in the import duty,

The implementation of this international commitment
should be ensured by providing that operators who have
imported barley of a particular quality for malting
during the period concerned may qualify, on applica-
tion,
less any
flat-rate reductions. The Member States must accordingly
be authorised to reimburse duties levied in excess to
operators who can prove that the import duties they
paid were reduced by EUR 8 per tonne as laid down for
barley of brewery quality for the production of malt
from 1 January 2001 to the date of entry into force of
this Regulation. Since the time limit laid down by Regu-
lation (EC) No 1249/96 for processing barley into malt
is six months from the date of release for free circula-
tion, and since 150 days is quite sufficient to manufac-
ture the type of beer provided for under this quota, it is
appropriate, in the interests of simplification, to main-
tain these time limits in the rules governing the quota.

(5)

The measures provided for in this Regulation are in
the Management
accordance with the opinion of
Committee for Cereals,

HAS ADOPTED THIS REGULATION:

Article 1

Under Article 1 of Regulation (EC) No 822/2001, 50 %
1.
of the import duty in force for each consignment concerned on
the date of release for free circulation, less EUR 8 per tonne,
shall be reimbursed on quantities of malting barley to be used
for the manufacture of beer aged in vats containing beechwood
which qualified for a flat-rate reduction of EUR 8 per tonne
under Article 2(5) of Regulation (EC) No 1249/96 and which
were covered by import licence applications submitted between
1 January 2001 and the date of entry into force of this Regula-
tion, up to a limit of 50 000 tonnes, on application by impor-
ters or their authorised agents.

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The duty shall be reimbursed provided that:

— the imported barley was malted within six months of the

date of release for free circulation, and

— the resulting malt was used in the manufacture of beer aged
in vats containing beechwood within no more than 150
days of the date on which the barley was processed into
malt.

2. Within 15 working days of the date of entry into force of
this Regulation, the parties concerned shall lodge applications
for reduced duty on the quantities referred to in paragraph 1,
in accordance with the model set out in Annex II, with the
issued the
competent authority of
import licence, specifying the quantity that may be covered by
the partial reimbursement of the duty as provided for in para-
graph 1, in accordance with Article 880 of Commission Regu-
lation (EEC) No 2454/93 (1).

the Member State that

Applications shall be accompanied by:

— an extract of the import licence proving that that quantity

has been released for free circulation,

— proof that the applicant has lodged a ‘good faith’ security of
EUR 5 per tonne with the authority that issued the import
licence, and

— an application for a certificate for reimbursement of duty in

accordance with the model set out in Annex I.

3. Within five working days of expiry of the period laid
down in the first subparagraph of paragraph 2, Member States
shall forward to the Commission, by telex, fax or telegram,
details of the quantities covered by applications for certificates
for reduced duty submitted between 1 January 2001 and the
date of entry into force of this Regulation.

4.
On the basis of the information forwarded by Member
States, where the total quantity for which applications for
reduced duty have been lodged for the period concerned
exceeds 50 000 tonnes, the Commission shall notify Member
States, within three working days of expiry of
the period
referred to in paragraph 3, of the percentage reduction to be
applied to quantities for which applications for certificates have
been lodged.

The competent authority of the Member State that issued
5.
the import licence shall issue a certificate in accordance with
the model set out in Annex I, taking account of any percentage
reduction as referred to in paragraph 3, specifying the quantity
which may be covered by partial reimbursement of the duty, in
accordance with Article 880 of Regulation (EC) No 2454/93.

Certificates
securities as
shall be issued and ‘good faith’
provided for in paragraph 2 shall be released only in respect of
quantities for which the parties concerned provide:

— proof of processing into malt as provided for in Article

2(5)(c) of Regulation (EC) No 1249/96, and

(1) OJ L 253, 11.10.1993, p. 1.

— an additional certificate proving that the malt has been used
to manufacture beer aged in vats containing beechwood
within the time limit provided for in paragraph 1.

Such certificates shall be issued:

— by the relevant authority proving that the plant where the
malt concerned has been used for the production of beer
had vats for ageing containing beechwood, where the
processing took place before this Regulation was published,

— by the customs department responsible for checking that
barley is malted, for quantities of barley covered by import
licence applications submitted before this Regulation was
published but not yet processed into beer at that date.

The ‘good faith’ security referred to in paragraph 2 covering
quantities actually processed but for which no duty reduction is
granted shall be released.

6.
Applications for reimbursement must be submitted by
the parties concerned to the customs office where customs
clearance took place. Applications for reimbursement must be
accompanied by:

(a) the import licence or a certified copy thereof,

(b) the certificate referred to in paragraph 5, and

(c) the declaration of release for free circulation covering the

imports concerned.

The amount to be reimbursed per tonne shall be 50 % of the
full rate of duty in force on the day of release for free circula-
tion, minus EUR 8 per tonne.

Article 2

Under Article 1 of Regulation (EC) No 822/2001, the
1.
import duty in force for each consignment concerned on the
date of release for free circulation may be reduced by 50 %,
when the requirements laid down in paragraph 2 are met, on
application by importers or their authorised agents, on quant-
ities of barley falling within CN code ex 1003 00 intended for
malting (quota serial number 09.4061), to be used for the
manufacture of beer aged in vats containing beechwood and
covered by import licence applications submitted during 2002
and between the date of entry into force of this Regulation and
31 December 2001. In such cases, the reduction in duty of
EUR 8 per tonne provided for in Article 2(5) of Regulation
(EC) No 1249/96 shall not be applied.

However, for the period between the date of entry into force of
this Regulation and 31 December 2001, the 50 % reduction
shall be applied only for a quantity equal to the 50 000-tonne
quota for 2001, less the quantity covered by applications for
the period between 1
duty reimbursement submitted for
January 2001 and the date of entry into force of this Regula-
tion, in accordance with Article 1. Where necessary, this duty
reduction shall be granted only for applications covering the
quantity thus calculated by chronological order of submission
from the date of entry into force of this Regulation.

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The 50 % reduction in duty shall be granted when the

2.
following requirements are met:

— the imported barley is malted within six months of the date

of release for free circulation, and

— the resulting malt is used in the manufacture of beer aged
in vats containing beechwood within no more than 150
days of the date on which the barley was processed into
malt.

3.
For the purposes of applying the reduced import duty
referred to in paragraph 1, box 24 of applications for import
licences and of import licences drawn up in accordance with
Article 2(5) of Regulation (EC) No 1249/96 shall contain one
of the following entries:

— Derecho 50 % solicitado. Reglamento (CE) no 1234/2001.

Contingente arancelario no 09.4061

— Toldsats 50 %. Forordning (EF) nr. 1234/2001. Toldkontin-

gent nr. 09.4061

— 50 %-Satz erforderlich. Verordnung (EG) Nr. 1234/2001.

Zollkontingent Nr. 09.4061

— Ζητούµενος δασµός 50 %. Κανονισµός (ΕΚ) αριθ. 1234/2001.

∆ασµολογικές ποσοστώσεις υπ' αριθ. 09.4061

— 50 % duty requested. Regulation (EC) No 1234/2001. Tariff

quota No 09.4061

— Droit 50 % demandé. Règlement
Contingent tarifaire no 09.4061

(CE) no 1234/2001.

— Dazio 50 % richiesto. Regolamento (CE) n. 1234/2001.

Contingente tariffario n.09.4061

— Gevraagd recht 50 %. Verordening (EG) nr. 1234/2001.

Tariefcontingent nr. 09.4061

— Direito 50 % pedido. Regulamento (CE) n.o 1234/2001.

Contingente pautal n.o 09.4061

— Pyydetty tullinalennus 50 %. Asetus (EY) N:o 1234/2001.

Tariffikiintiö N:o 09.4061

— Begärd tullsats 50 %. Förordning (EG) nr 1234/2001.

Tullkvot nr 09.4061.

When the consignment concerned is released for free circula-
tion, the customs office shall endorse the licence only if the
imported barley meets the following quality criteria:

— specific weight: 60,5 kg/hl or more,

— damaged grains: 1 % or less,

— moisture content: 13,5 % or less,

— sound, fair and merchantable barley: 98 % or more,

as certified by:

— either a certificate of analysis carried out at the importer's
request by the customs office of release for free circulation,

— or a quality certificate for the imported barley issued by a
government authority of the country of origin and recog-
nised by the Commission. In this case, the customs office of
release for free circulation shall take samples from at least
5 % of imported consignments with a view to analysis to
determine conformity with the above analytical parameters.

The parties

4.
for
reduced duty, in accordance with the model set out in Annex
II, with the competent authorities of the Member State of

lodge applications

concerned shall

release for free circulation before the end of the one-year
period concerned. Such applications shall be accepted only if
accompanied by:

— proof that the applicant is a natural or legal person who
has carried out a commercial activity in the cereals sector
for at least 12 months and is registered in the Member State
in which the application is submitted,

— proof that the applicant has lodged a security of EUR 10
per tonne with the competent authority of the Member
State of release for free circulation,

— a written undertaking by the applicant that all the imported
goods will be processed, within six months from the date
of acceptance of entry for free circulation, into malt for use
in the manufacture of beer aged in vats containing beech-
wood within 150 days of the date on which the barley was
processed into malt.

5.
The provisions governing the dispatch of goods for
processing into malt as referred to in Article 2(5) of Regulation
(EC) No 1249/96 shall apply.
the competent
authority must check that the malt is used in the manufacture
of beer aged in vats containing beechwood within 150 days.

In addition,

Article 3

1.
On the first working Monday of each month, up to and
including 4 December 2002, Member States shall inform the
Commission, by telex, fax or telegram, in accordance with the
model set out
the quantities covered by
applications for reduced duty lodged during the previous
month in accordance with Article 2(3). No later than 11
January 2003, Member States shall inform the Commission, by
telex, fax or telegram, of the quantities covered by applications
for reduced duty lodged up to 31 December 2002.

in Annex III, of

2.
On the basis of the information forwarded by Member
States, where the total quantity for which applications for
reduced duty have been lodged exceeds the quantity referred to
in Article 2(1), the Commission shall notify Member States,
within three working days of expiry of the period referred to in
paragraph 1, of the period for lodging applications for reduced
duty for which such applications can be accepted and, where
necessary, of the quantity to which the 50 % duty reduction
can be applied for applications lodged on the last day of that
period.

3.
The competent authority of the Member State where the
application for reduced duty is lodged shall issue a certificate
specifying the quantity which may be covered by partial reim-
bursement of the duty,
in accordance with Article 880 of
Regulation (EEC) No 2454/93. Such certificates, drawn up in
accordance with the model set out in Annex I, shall be issued
only for applications that can be accepted within the limit
provided for in paragraph 2 for which the party concerned
provides the following proof:

— proof of processing into malt as provided for in Article

2(5)(c) of Regulation (EC) No 1249/96,

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— the import licence referred to in Article 2(2), duly charged
by the customs office of release for free circulation, and
— an additional certificate proving that the malt has been used
to manufacture beer aged in vats containing beechwood
within the time limit provided for in Article 2(1). This
certificate shall be issued by the customs department
responsible for checking that barley is malted.

Applications for partial reimbursement of

4.
the import
duty must be submitted by the parties concerned to the
customs office where customs clearance took place. Applica-
tions for reimbursement must be accompanied by:

(a) the import licence or a certified copy thereof,

(b) the certificate referred to in paragraph 3, and

(b) for the quantities accepted for each application for duty

reduction, provided that:
— the quality of the barley, established on the basis of the
quality certificate or analysis certificate, meets
the
criteria laid down in the second subparagraph of Article
2(2),

— the certificate applicant provides proof of the specific
final use referred to in Article 2(4), certifying that this
use took place within the time limit provided for in the
written undertaking referred to in the third indent of
Article 2(3).

Article 5

(c) the declaration of release for free circulation covering the

For the purposes of this Regulation:

imports concerned.

The amount to be reimbursed per tonne shall be 50 % of the
full rate of duty in force on the day of release for free circula-
tion, less EUR 8 per tonne where the duty reduction provided
for in Article 2(5) of Regulation (EC) No 1249/96 has been
applied.

Article 4

(a) ‘damaged grains’ means grains of barley, other cereals or
including deterioration
fungus, bad
insects or

wild oat
caused by disease,
weather and all other forms of material damage,

that display damage,
frost, heat,

(b) ‘sound, fair and merchantable barley’ means barley grains
or pieces of grains that are not damaged as defined in (a),
except grains damaged by frost or fungus.

The security of EUR 10 per tonne provided for in the second
indent of Article 2(3) shall be released:

Article 6

(a) for quantities covered by applications, actually processed
but for which no duty reduction has been granted, and

This Regulation shall enter into force on the day following its
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, 22 June 2001.

For the Commission

Franz FISCHLER

Member of the Commission

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ANNEX I

ANNEX II

ANNEX III