Commission Regulation (EC) No 284/2005 of 18 February 2005 laying down derogations from Regulation (EC) No 800/1999 as regards products in the form of goods not covered by Annex I to the Treaty exported to third countries other than Switzerland and Liechtenstein
Date: 2005-02-18
Institutions: European Commission
Subjects: agricultural product, derogation from EU law, export refund

L 48/10

EN

Official Journal of the European Union

19.2.2005

COMMISSION REGULATION (EC) No 284/2005

of 18 February 2005

laying down derogations from Regulation (EC) No 800/1999 as regards products in the form of
goods not covered by Annex I to the Treaty exported to third countries other than Switzerland
and Liechtenstein

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

on application by the exporter once proof is furnished
that the product has left the customs territory of the
Community.

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EC) No 3448/93 of
arrangements
6 December 1993 laying down the
applicable to certain goods resulting from the processing of
agricultural products (1) and in particular Article 8(3) thereof,

trade

Whereas:

(1)

(2)

of

for

16(1)

Regulation

Commission

the application of

Article
(EC)
No 1520/2000 of 13 July 2000 laying down common
detailed rules
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 (2) provides that 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) shall apply as regards
exports of products in the form of goods not covered by
Annex I to the Treaty.

Article 3 of Regulation (EC) No 800/1999, provides that
entitlement to the export refund is acquired on impor-
tation into a specific third country when a differentiated
refund applies for that third country. Articles 14, 15 and
16 of that Regulation lay down the conditions for the
payment of the differentiated refund,
in particular the
documents to be supplied as proof of the goods’ arrival
at destination.

(3)

In the case of a differentiated refund, Article 18(1) and
(2) of Regulation (EC) No 800/1999 provides that part of
the refund, calculated using the lowest refund rate, is paid

(1) OJ L 318, 20.12.1993, p. 18. Regulation as last amended by Regu-

lation (EC) No 2580/2000 (OJ L 298, 25.11.2000, p. 5).

(2) OJ L 177, 15.7.2000, p. 1. Regulation as last amended by Regu-

lation (EC) No 886/2004 (OJ L 168, 1.5.2004, p. 14).

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

lation (EC) No 671/2004 (OJ L 105, 14.4.2004, p. 5).

(4)

(5)

(6)

(7)

The Agreement between the European Community and
the Swiss Confederation amending the Agreement
between the European Economic Community and the
Swiss Confederation of 22 July 1972 (4), which was
signed in October 2004,
is provisionally applicable
from 1 February 2005 by virtue of Council Decision
2005/45/EC of 22 December 2004 concerning the
conclusion and the provisional
the
Agreement between the European Community and the
Swiss Confederation amending the Agreement between
the European Economic Community and the Swiss
Confederation of 22 July 1972 as regards the provisions
applicable to processed agricultural products (5).

application of

Pursuant
to Decision 2005/45/EC exports of certain
processed agricultural goods to Switzerland and Liech-
tenstein are, from 1 February 2005, no longer eligible
for export refunds, unless the Community decides to
introduce
such refunds when the Swiss domestic
reference price is lower than the Community’s domestic
reference price.

Decision 2005/45/EC introduces special provisions on
administrative cooperation aimed at combating irregula-
rities and fraud in customs and export refund related
matters.

In the light of those provisions and in order to avoid the
imposition of unnecessary costs on operators in their
commercial trade with other third countries, it is appro-
priate to derogate from Regulation (EC) No 800/1999 in
so far as it requires proof of import in the case of differ-
entiated refunds. It is also appropriate, where no export
refunds have been fixed for the particular countries of
destination in question, not to take account of that fact
when the lowest rate of refund is determined.

(8)

Since the measures laid down in Decision 2005/45/EC
this Regulation should
apply from 1 February 2005,
apply from the same date and enter into force imme-
diately.

(4) OJ L 23, 26.1.2005, p. 19.
(5) OJ L 23, 26.1.2005, p. 17.

19.2.2005

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Official Journal of the European Union

L 48/11

(9)

The measures provided for in this Regulation are in
accordance with the opinion of
the Management
Committee on horizontal questions concerning trade in
processed agricultural products not listed in Annex I to
the Treaty,

HAS ADOPTED THIS REGULATION:

Article 1

By way of derogation from Article 16 of Regulation (EC)
No 800/1999, where the differentiation of the refund is the
result solely of a refund not having been fixed for Switzerland
or Liechtenstein proof that the customs import formalities have
been completed shall not be a condition for payment of the
the goods covered by Regulation (EC)
refund in respect of
No 1520/2000, which are listed in Tables
to
Protocol 2 to
European
Community and the Swiss Confederation of 22 July 1972 (1).

the Agreement

between the

I and II

Article 2

The fact that no export refund has been fixed in respect of the
export to Switzerland or Liechtenstein of the goods covered by
Regulation (EC) No 1520/2000, which are listed in Tables I and
to Protocol 2 to the Agreement between the European
II
Community and the Swiss Confederation of 22 July 1972
shall not be taken into account in determining the lowest rate
of refund within the meaning of Article 18(2) of Regulation
(EC) No 800/1999.

Article 3

This Regulation shall enter into force on the day of its publi-
cation in the Official Journal of the European Union.

It shall apply from 1 February 2005.

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

Done at Brussels, 18 February 2005.

For the Commission

Günter VERHEUGEN
Vice-President

(1) OJ L 300, 31.12.1972, p. 189.