Commission Regulation (EC) No 1253/2002 of 11 July 2002 amending Regulation (EC) No 800/1999 laying down common detailed rules for the application of the system of export refunds on agricultural products
Date: 2002-07-11
Institutions: European Commission
Subjects: EU Member State, agricultural product, export, export licence, export policy, export refund, import licence, transport document

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Official Journal of the European Communities

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COMMISSION REGULATION (EC) No 1253/2002

of 11 July 2002

amending Regulation (EC) No 800/1999 laying down common detailed rules for the application of
the system of export refunds on agricultural products

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

Having regard to Council Regulation (EEC) No 1766/92 of 30
June 1992 on the common organisation of the market in
cereals (1), as last amended by Regulation (EC) No 1666/
2000 (2), and in particular Articles 13 and 21 thereof, and the
corresponding provisions of
regulations on the
common organisation of markets in agricultural products,

the other

Whereas:

At present, the conditions for the approval and control
of international control and supervisory agencies (herein-
after referred to as SAs) by Member States are laid down
in a working document of the Commission that is not
legally binding.
In its Special Report No 7/2001
concerning export refunds (3), the Court of Auditors has
noted certain deficiencies in the proof of arrival system
for differentiated export refunds on agricultural products,
in which the SAs play a crucial role. In the light of the
recommendations of that Special Report,
it is appro-
priate to render the conditions governing the approval
and control of SAs legally binding by integrating them
into 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 agricul-
tural products (4), as last amended by Regulation (EC) No
2299/2001 (5). These conditions concern the procedures
for granting, suspending and withdrawing approval, the
types and models of the certificates to be issued by SAs
as well as the requirements for certification.

(4) With a view to simplify the administrative burden
involved in the submission of proofs of arrival,
the
amounts of export refunds for which no proof of impor-
tation is required should be increased.

(5)

(6)

(7)

(8)

The burden on the competent authorities of managing
small amounts of refunds is heavy. It is therefore consid-
ered appropriate,
to
establish a threshold of EUR 100 below which the
competent services of the Member States should be given
the option of refusing the payment of such refunds.

in the interest of simplification,

At the same time Article 9(1)(c) of Regulation (EC) No
800/1999 should be adapted to the amended Article
912c(2) of Commission Regulation (EEC) No 2454/93 of
2 July 1993 laying down provisions for the implementa-
tion of Council Regulation (EEC) No 2913/92 estab-
lishing the Community Customs Code (6),
last
amended by Regulation (EC) No 444/2002 (7).

as

Regulation (EC) No 800/1999 should therefore be
amended accordingly.

The measures provided for in this Regulation are in
accordance with the opinions of all Management
Committees concerned,

HAS ADOPTED THIS REGULATION:

Article 1

It is further considered necessary to provide for an effec-
tive system of sanctions, to be implemented by Member
States, in cases of irregular proofs of arrival delivered by
SAs.

Regulation (EC) No 800/1999 is amended as follows:

1. Article 9(1)(c) is replaced by the following:

At present there are no common rules for the issue of
certificates of unloading by official agencies of Member
States established in third countries. It is therefore neces-
sary to establish the minimum requirements
to be
observed by these agencies when issuing secondary proof
of arrival.

(1) OJ L 181, 1.7.1992, p. 21.
(2) OJ L 193, 29.7.2000, p. 1.
(3) OJ C 314, 8.11.2001, p. 1.
(4) OJ L 102, 17.4.1999, p. 11.
(5) OJ L 308, 27.11.2001, p. 19.

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

(6) OJ L 253, 11.10.1993, p. 1.
(7) OJ L 68, 12.3.2002, p. 11.

(1)

(2)

(3)

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In such cases, one of the following entries shall be added
by the competent authorities of the Member State of
destination of the T5 control copy or the Member State
where a national document is used as proof under the
heading “Remarks” in the section headed “Control of use
and/or destination” on the T5 control copy or under the
corresponding heading of the national document:

— Documento de transporte con destino fuera de la CE

presentado,

— Transportdokument med destination uden for EF

forelagt,

— Beförderungspapier mit Bestimmung außerhalb der

EG wurde vorgelegt,

— Υποβαλλόµενο έγγραφο µεταφοράς µε προορισµό εκτός

ΕΚ,

— Transport document indicating a destination outside
the customs territory of the Community has been
presented,

— Document de transport avec destination hors CE

présenté,

after taking the appropriate steps, or where there are
doubts as to the authenticity of the document furnished,
or its accuracy in all respects, proof of completion of
customs formalities for importation may be furnished by
one or more of the following documents:’

‘(b) a certificate of unloading issued by an official
agency of a Member State established in, or compe-
tent for, the country of destination, in accordance
with the requirements and in conformity with the
model set out in Annex VIII, certifying in addition
that the product has left the place of unloading or at
least that, to its knowledge, the product has not
subsequently been loaded for re-exportation;

(c) a certificate of unloading drawn up by an approved
SA in accordance with the rules set out in Annex
VI, Chapter III, using the model set out in Annex IX,
certifying in addition that the product has left the
place of unloading or at least that, to its knowledge,
the product has not subsequently been loaded for
re-exportation;’.

(c) paragraph 5 is deleted.

3. The following Articles 16a to 16f are inserted:

— Documento di trasporto con destinazione fuori CE

presentato,

‘Article 16a

— Vervoerdocument voor bestemming buiten EG voor-

gelegd,

— Documento de transporte com destino fora da CE

apresentado,

— Kuljetusasiakirja,

jossa ilmoitetaan yhteisön tullia-

lueen ulkopuolinen määräpaikka, on esitetty,

— Transportdokument med slutlig destination, utanför

gemenskapens tullområde har lagts fram.

Compliance with this point shall be verified by suitable
spot checks conducted by the paying agency.’

An SA wishing to issue certificates as referred to in
1.
Article 16(1)(b) and (2)(c) has to be approved by the compe-
tent authority of the Member State where it has its registered
office.

2.
The SA shall be approved at its request for a renewable
period of three years, if it fulfils the conditions set out in
Annex VI, Chapter I. The approval shall be valid for all
Member States.

3.
The approval shall specify whether the authorisation
to issue certificates as referred to in Article 16(1)(b) and
(2)(c) shall be on a worldwide basis or limited to a certain
number of third countries.

2. Article 16 is amended as follows:

(a) in paragraph 1, point (b) is replaced by the following:

Article 16b

‘(b) a certificate of unloading and importation drawn up
by an approved international control and supervi-
sory agency (hereinafter referred to as SA) in accor-
dance with the rules set out in Annex VI, Chapter
III, using the model set out in Annex VII. The date
and number of the customs document of import
must appear on the certificate concerned.’

(b) in paragraph 2 the opening sentence and points (b) and

(c) are replaced by the following:

‘Where the exporter cannot obtain the document chosen
in accordance with points (a) or (b) of paragraph 1 even

The SA shall act in accordance with the rules set out

1.
in Annex VI, Chapter II, point 1.

If one or more of the conditions set out in those rules are
not respected, the Member State which has approved the SA
shall suspend the approval for such a period as is required
to remedy the situation.

2.
The Member State which has approved the SA shall
control the performance and behaviour of the SA in accor-
dance with the requirements set out in Annex VI, Chapter II,
point 2.

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Article 16c

Member States which have approved SAs shall provide for
an effective system of sanctions for cases where an approved
SA has issued a false certificate.

2. Member States shall refuse to accept certificates as
referred to in Article 16(1)(b) and (2)(c) if they detect irregu-
larities or deficiencies in the certificates. When such certifi-
cates have been issued by an SA approved by another
Member State, the Member State which detects the irregula-
rities shall notify these circumstances to the Member State
which gave the approval.’

Article 16d

The Member State which has approved the SA shall

1.
immediately withdraw the approval:

‘Article 17

4. Article 17 is replaced by the following:

— if the SA does no longer comply with the conditions for

approval set out in Annex VI, Chapter I, or

— if the SA has repeatedly and systematically issued false
In this case the sanction provided for in

certificates.
Article 16(c) shall not apply.

2.
The withdrawal shall be total or limited to certain
parts or activities of the SA according to the nature of the
shortcomings detected.

3. Whenever an approval
is withdrawn by a Member
State from an SA belonging to a group of companies,
Member States which have approved SAs belonging to the
same group, shall suspend the approvals of these SAs for a
period not exceeding three months in order to carry out the
necessary investigations to verify whether the SAs also
feature the shortcomings detected in relation to the SA
whose approval has been withdrawn.

For the application of the previous subparagraph, a group of
companies shall comprise all companies whose capital
is
owned, directly or indirectly, for more than 50 % by one
single parent company, as well as the parent company itself.

Member States may exempt exporters from furnishing proof
required under Article 16 other than the transport docu-
ment, in case of an export declaration giving entitlement to
a refund the differentiated part of which is less than or equal
to:

(a) EUR 2 400 where the third country or territory of desti-

nation is listed in Annex IV;

(b) EUR 12 000 where the third country or territory of

destination is not listed in Annex IV.

If the exporter artificially divides the export operation with
the aim of circumventing the obligation to furnish the proof
of arrival at destination, the entitlement to the export refund
shall no longer exist and the refund shall be reimbursed,
except where the exporter provides the proof required under
Article 16 for the products concerned.’

5. In Article 49, paragraph 9 is replaced by the following:

‘9. Member States may decide not to grant refunds where
the amount is less than or equal to EUR 100 per export
declaration.’

Article 16e

6. Annexes VI to X, as set out in the Annex to this Regulation,

are added.

1. Member States shall notify the approval of SAs to the
Commission.

2.
A Member State that withdraws or suspends the
approval shall immediately notify the other Member States
and the Commission, indicating the shortcomings that led to
the withdrawal or suspension.

Article 2

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

The notification to Member States shall be sent
Member States central bodies listed in Annex X.

to the

It shall apply from 1 January 2003, subject to the following
exceptions:

The Commission shall periodically publish for infor-
3.
mation an updated list of the SAs approved by Member
States.

(a) Article 1 point (1) shall apply as from the entry into force

of this Regulation.

Article 16f

1.
Certificates as referred to in Article 16(1)(b) and (2)(c)
issued after the date of withdrawal or suspension of the
approval shall not be valid.

(b) Article 1 points (4) and (5) shall apply to export declara-
tions accepted after the entry into force of this Regulation.

(c) As regards SAs which have received an authorisation of no
more than three years before 1 January 2003, the provi-
sions of Article 16a and Annex VI, Chapter I, shall apply
for the first time when this authorisation is to be renewed.

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

Done at Brussels, 11 July 2002.

For the Commission

Franz FISCHLER

Member of the Commission

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ANNEX

‘ANNEX VI

Requirements for approval and control of SAs by Member States

Chapter I

Approval requirements

(a) The SA must be an entity having legal capacity and has to be registered in the Register of companies of the

responsible Member State.

(b) The SA's constituting articles must stipulate that one of its declared aims is control and supervision of agricultural

products at international

level.

(c) The SA must have international coverage in order to be able to carry out certification on a world-wide basis, either by
implantation through subsidiaries in a number of third countries and/or by way of directly attending the discharge
operations with their own salaried inspectors from the nearest regional office or from the national office in the
Community or with local agents that are subjected to proper supervision by the SA.

The subsidiaries referred to in the previous paragraph must be owned by more than half of the capital by the SA.
However, if national legislation in the third country concerned limits foreign ownership of the capital to 50 % or less,
effective control of the subsidiary shall be sufficient for the purpose of the preceding subparagraph. This control shall
be proved by appropriate means, such as, in particular, the existence of a management agreement, composition of its
board of directors and senior management or similar arrangements.

(d) The SA must have proved experience in control and supervision in agricultural and food products. This experience
shall be established by submitting evidence relating to the inspections carried out over the previous three years, or
currently in progress. These references must include information on the type of checks carried out (nature, quantity of
products, place of inspection, etc.) and names and addresses of bodies or entities which can provide information about
the applicant.

(e) The SA must fulfil the requirements laid down in the standard norm EN 45011, points 4.1.1, 4.1.2, 4.1.4, 4.2a) to p),

4.4, 4.5, 4.7, 4.8.1b) to f), 4.8.2, 4.9.1, 4.10, 5, 7, 9.4.

(f) The SA's financial situation (capital, turnover, etc.) must be sound. Proofs of the financial soundness, as well as its
annual accounts for the past three years, containing the balance sheet, the profit and loss account, and, if required by
law the auditors' report and the directors' report, shall be presented.

(g) The administrative organisation of the SA must have an “internal audit unit”, which will be responsible for assisting
the national authorities in the activities of control and inspection that they will undertake on the approved SAs.

Chapter II

1. Performance's engagements of SAs

Approved SAs must engage at all time their responsibility and professional competence when delivering the certificates
of arrival.

Approved SAs must conform in the course of their activities to the following criteria:

(a) they must execute all possible controls to determine the identity and weight of the products covered by the

certificates;

(b) the management of the SA must properly oversee the controls undertaken by the staff of the company in the third

countries of destination;

(c) SAs must keep a file on each certificate delivered, in which evidence of the survey work carried out in order to
support the conclusions stated in the certificate is recorded (quantitative controls and documentary checks effected,
etc.). Files on the certificates issued must be kept for 5 years.

(d) The approved SAs shall verify the unloading operations with their own suitably qualified, permanent personnel or
with local agents based or active in the country of destination, or by sending their own personnel from regional
offices or a national office in the Community. Intervention of local agents must be regularly supervised by suitably
qualified, permanent employees of the SAs.

2.

Controlling the performance of SAs

2.1. Member States will have the responsibility for checking the soundness and appropriateness of the certification

functions carried out by the SAs.

Prior to the three-year renewal period, national authorities shall carry out an inspection visit to the registered office
of the SA.

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Whenever there are reasonable doubts about the quality and accuracy of the certificates drawn up by a particular SA,
the competent authority shall make an on the spot inspection to the registered office of the company in order to
verify that the rules contained in this Annex are applied correctly.

The Member States shall pay particular attention while inspecting the SA, to the working methods and operational
procedures of the SA in carrying out its functions, as well as examining at random, files concerning certificates
presented to the paying agency in the procedure for payment of refunds.

Member States may employ external and independent auditors to carry out the task of controlling the SAs in the
framework of the procedure set up in this Annex.

Member States may take any other measures they consider necessary for a proper control of the SAs.

2.2. Member States authorities must pay particular attention, when checking the claims for export refunds supported by

certificates from SAs, to the following aspects of the certification:

(a) requiring that the work done is described in the certificates and satisfying itself that the work as described was

sufficient to support the conclusions drawn in the certificate;

(b) inquiring into all discrepancies of the certificates submitted;

(c) requiring the certificates to be issued within a reasonable time limit, depending of the case at hand.

Chapter III

1. Certification issued by approved SAs shall include not only the appropriate information necessary to identify the goods
and consignment in question as well as details of means of transport, dates of arrival and unloading, but also a
description of the controls and methods applied to verify the identity and weight of the certified products.

The controls and verifications undertaken by the SAs must be carried out at the time the unloading, which can take
place during completion of customs formalities for importation or after. However, in exceptional and duly justified
cases, the controls and verification for issuing the certificates may take place within six months following the date on
which the goods were unloaded and the certification must describe the steps taken for the verification of facts.

2. In the case of certificates of unloading and importation (Article 16(1)(b)), the certification shall include also verification
that the goods have been cleared through customs for definitive importation. This check has to establish a clear link
between the relevant customs import document or customs clearing procedure and the operation concerned.

3. The approved SAs shall be independent of the parties involved in the transaction under scrutiny. In particular, neither
the SA carrying out the controls for a particular transaction, nor any subsidiary company belonging to the same
group, may take part in the operation as exporter, customs agent, carrier, consignee, warehousekeeper or in any other
capacity likely to give rise to a conflict of interest.

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ANNEX VII

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ANNEX VIII

Requirements to be observed by official agencies of Member States established in third countries for the
application of Article 16(2)(b)

1. The official agency decides to issue the certificate of unloading on the basis of one or more of the following

documents:
— customs import documents,
— national port documents and other documents issued by an official entity,
— declaration by the captain or the transport company,
— other forms of receipt provided by the importer,

including computer print-outs if approved as such,

2. The official agencies of Member States issued certificates of unloading in accordance with the following wording:

It is hereby certified that … (description of goods, quantity and packaging identification) have been unloaded … (place
of unloading/name of the town) on … (date of unloading).

It is certified in addition that the product has left the place of unloading or at least that, to its knowledge, the product
has not subsequently been loaded for re-exportation.

The certificate is issued on the basis of the following documents:

(list of the documents presented which give the basis for the agency issuing the certificate)

Date and place of signature, signature and stamp of official agency

3. The official agency issuing certificates of unloading shall keep a register and files on all the certificates issued, in which

it shall be recorded on the basis of which documentary evidence the certificates were delivered.

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ANNEX IX

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ANNEX X

List of central bodies in Member States referred to in Article 16d

Member State

Central body

Belgium

France

Bureau d'Intervention et de Restitution Belge (BIRB)

Belgisch Interventie- en Restitutiebureau (BIRB)

Commission interministérielle d'agrément (CIA) des sociétés de contrôle et de surveil-
lance — Direction générale des douanes et droits indirects (DGDDI)

Luxembourg

Ministère de l'Agriculture, de la Viticulture et du Développement rural

Greece

Spain

Portugal

Italy

Denmark

Irland

Ministère de l'Agriculture — OPEKEPE

Ministerio de Agricultura, Pesca y Alimentación — Fondo Español de Garantía Agraria
(FEGA)

Ministério da Agricultura, do Desenvolvimento Rural e das Pescas

Agenzia delle Dogane — Servizio Autonomo Interventi Settore Agricolo (SAISA)

Ministeriet for Fødevarer, Landbrug og Fiskeri — Direktoratet for FødevareErhverv

Department of Agriculture and Food

United Kingdom

Rural Payments Agency (RPA)

Germany

Netherlands

Austria

Finland

Sweden

Bundesministerium der Finanzen — Hauptzollamt Hamburg-Jonas

Ministerie van Landbouw, Natuurbeheer en Visserĳ

Bundesministerium für Finanzen

Ministry of Agriculture and Forestry

Swedish Board of Agriculture’