Commission Regulation (EC) No 2255/2004 of 27 December 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: 2004-12-27
Institutions: European Commission
Subjects: customs formalities, import, sugar, third country

L 385/22

EN

Official Journal of the European Union

29.12.2004

COMMISSION REGULATION (EC) No 2255/2004

of 27 December 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,

(4)

Having regard to the Treaty
Community,

establishing the European

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)

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

in the sugar

Article 1 of Commission Regulation (EC) No 1327/2004
of 19 July 2004 on a standing invitation to tender to
determine levies and/or refunds on exports of white
sugar for the 2004/05 marketing year (2) provides for
such differentiation by excluding certain destinations.
Moreover,
the bi-monthly or monthly setting, as the
case may be, of export refunds for white sugar, raw
syrups and other
sugar without
sugar sector products as provided for in Articles 28
and 30 of Regulation (EC) No 1260/2001 excludes
certain destinations.

further processing,

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,
reached the destination
indicated on the licence or another destination for
which a refund has been fixed.

the products have

(5)

(6)

(7)

(8)

(9)

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 agri-
cultural 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 differentiated
according
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.

to destination. Under

that Article

the

contractual obligations,

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
including
fob stage all
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 adminis-
in certain countries, which may
trative difficulties
substantially delay or prevent payment of
the refund
for all the quantities actually exported.

In order to limit the impact on the equilibrium of the
sugar market, 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 (4), defined the alternative proofs offering
guarantees enabling the product to be deemed to have
been imported into a third country.

Since the administrative difficulties and their impact on
the market still persist at the approach of the deadline of
31 December 2004, when Regulation (EC) No 40/2004
ceases to apply,
the alternative proofs of destination
should be defined again for exports effected as from
1 January 2005.

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

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

(1) OJ L 178, 30.6.2001, p. 1. Regulation as

last amended by
Commission Regulation (EC) No 39/2004 (OJ L 6, 10.1.2004,
p. 16).

(2) OJ L 246, 20.7.2004, p. 23. Regulation as amended by Regulation

(EC) No 1685/2004 (OJ L 303, 30.9.2004, p. 21).

(3) OJ L 102, 17.4.1999, p. 11. Regulation as last amended by
Regulation (EC) No 671/2004 (OJ L 105, 14.4.2004, p. 5).
(4) OJ L 6, 10.1.2004, p. 17. Regulation as amended by Regulation (EC)

No 778/2004 (OJ L 123, 27.4.2004, p. 62).

29.12.2004

EN

Official Journal of the European Union

L 385/23

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 documents:

(a) a copy of the transport document;

(b) a declaration that the product has been unloaded, drawn up
by an official authority of the third country in question, by
the official authorities of a Member State established in the
country of destination, or by an international supervisory
agency approved under Articles 16a to 16f 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 product
authority or agency issuing the declaration,
has not subsequently been reloaded with a view to being
re-exported;

(c) a bank document

issued by approved intermediaries
established in the Community certifying that payment
corresponding to the export in question has been credited
to the account of the exporter opened with them, or proof
of payment.

2.
For the purposes of applying Article 20 of Regulation (EC)
No 800/1999, Member States shall take account of paragraph 1
of this Article.

Article 2

This Regulation shall enter into force on 1 January 2005.

It shall apply up to 31 December 2005.

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

Done at Brussels, 27 December 2004.

For the Commission

Mariann FISCHER BOEL
Member of the Commission