Commission Regulation (EC) No 40/2004 of 9 January 2004 on proof of completion of customs formalities for the import of sugar into third countries as provided for in Article 16 of Regulation (EC) No 800/1999
Date: 2004-01-09
Institutions: European Commission
Subjects: customs formalities, import, sugar, third country

10.1.2004

EN

Official Journal of the European Union

L 6/17

COMMISSION REGULATION (EC) No 40/2004

of 9 January 2004

on proof of completion of customs formalities for the import of sugar into third countries as
provided for in Article 16 of Regulation (EC) No 800/1999

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(5)

Having regard to the Treaty establishing the European Com-
munity,

Having regard to Council Regulation (EC) No 1260/2001 of 19
June 2001 on the common organisation of the markets in the
sugar sector (1), and in particular the second sentence of the
second indent of
the first subparagraph of Article 27(11)
thereof,

Whereas:

(1)

(2)

(3)

(4)

refunds

Article 27(5) of Regulation (EC) No 1260/2001 provides
sector may vary
that export
according to destination, where the world market situa-
tion or the specific requirements of certain markets
make this necessary.

in the sugar

Article 1 of Commission Regulation (EC) No 1290/2003
of 18 July 2003 on a standing invitation to tender to
determine levies and/or refunds on exports of white
sugar for the 2003/04 marketing year (2) provides for
that differentiation by excluding certain destinations.
Moreover, the bi-monthly or monthly setting, as the case
may be, of export refunds for white sugar, raw sugar
without
sugar
sector products as provided for in Articles 28 and 30 of
Regulation (EC) No 1260/2001 excludes those destina-
tions.

further processing,

syrups and other

The first subparagraph of Article 27(11) of Regulation
(EC) No 1260/2001 provides that the refund is to be
paid upon proof that the products have been exported
from the Community and, in the case of a differentiated
refund, the products have reached the destination indi-
cated on the licence or another destination for which a
refund has been fixed.

Article 16 of 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 (3) lists the various documents that
may constitute proof of
the completion of customs
formalities in a third country where the refund rate is
that
differentiated according to destination. Under
Article the Commission may decide, in certain specific
cases to be determined, that the proof referred to in that
Article may be deemed to be furnished by a specific
document or in any other way.

(1) OJ L 178, 30.6.2001, p. 1. Regulation as amended by Commission
Regulation (EC) No 2196/2003 (OJ L 328, 17.12.2003, p. 17).
(2) OJ L 181, 19.7.2003, p. 7. Regulation as amended by Regulation

(EC) No 2126/2003 (OJ L 319, 4.12.2003, p. 4).

(3) OJ L 102, 17.4.1999, p. 11. Regulation as last amended by Regu-

lation (EC) No 2083/2003 (OJ L 313, 28.11.2003, p. 23).

In the sugar sector export operations are normally
governed by contracts defined as fob on the London
futures market. As a result, purchasers accept at that fob
stage all the contractual obligations, including proof of
completion of customs formalities, without being the
direct beneficiaries of the refund to which that proof
confers the right. Obtaining that proof for all quantities
exported may entail considerable administrative difficul-
ties in certain countries, and this may substantially delay
or prevent payment of the refund for all the quantities
actually exported.

In view of the impact on the market equilibrium which
those administrative difficulties may cause, alternative
proofs of destination offering the necessary guarantees
should be established.

This being a derogation, its period of application should
be restricted.

The difficulties encountered have arisen as a result of the
suspension of refunds for exports to western Balkan
countries as from 8 March 2003. Under those circum-
stances, in order to respect the principle of non-discrimi-
nation between Community operators and to protect the
principle of equal
this Regulation should
apply to all the situations which have arisen since 8
March 2003.

treatment,

(6)

(7)

(8)

(9)

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

HAS ADOPTED THIS REGULATION:

Article 1

1.
In the case of exports effected in accordance with Article
27 of Regulation (EC) No 1260/2001 for which the exporter is
unable to provide the proof referred to in Article 16(1) and (2)
of Regulation (EC) No 800/1999, products shall, by derogation
from that Article, be deemed to have been imported into a
third country on presentation of the following three docu-
ments:

(a) a copy of the transport document;

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Official Journal of the European Union

10.1.2004

(b) a declaration that the product has been unloaded, drawn up
either by an official authority of the third country in ques-
tion, by the official authorities of one of the Member States
established in the destination country, or by an interna-
tional supervisory agency approved under Article 16(5) of
Regulation (EC) No 800/1999, certifying that the product
has left the unloading site or at least that, to the knowledge
of
the
the authority or agency issuing the declaration,
product has not subsequently been reloaded with a view to
being re-exported;

(c) a bank document issued by approved intermediaries estab-
lished in the Community certifying that payment corre-
sponding to the export in question has been credited to the
account of the exporter opened with them, or proof of
payment.

2. Member States shall verify the correct application of
Article 20 of Regulation (EC) No 800/1999 in the light of the
provisions of paragraph 1.

Article 2

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

It shall apply to exports effected after 8 March 2003 and shall
be applicable until 31 December 2004.

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

Done at Brussels, 9 January 2004.

For the Commission

Franz FISCHLER

Member of the Commission