Commission Regulation (EC) No 1043/2005 of 30 June 2005 implementing Council Regulation (EC) No 3448/93 as regards 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
Date: 2005-06-30
Institutions: European Commission
Subjects: agri-monetary policy, agricultural product, export refund

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Official Journal of the European Union

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COMMISSION REGULATION (EC) No 1043/2005

of 30 June 2005

implementing Council Regulation (EC) No 3448/93 as regards 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

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

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

trade

and 1785/2003 (9) on the common organisation of the
markets in eggs, milk and milk products, sugar, cereals
and rice provide that, to the extent required to allow the
agricultural products in question to be exported in the
form of certain processed goods not listed in Annex I to
the Treaty on the basis of world market quotations or
prices for such products, the difference between such
quotations or prices and prices in the Community may
be covered by an export refund. The granting of refunds
on all those agricultural products exported in the form of
goods not covered by Annex I to the Treaty should be
subject to common rules.

Whereas:

(1)

Council

3615/92

Regulation

(EEC) No

Commission
of
15 December 1992 on the determination of the quan-
tities of agricultural products to be taken into account for
the calculation of refunds payable in the case of the
export of goods referred to in Council Regulation (EEC)
No 3035/80 (2), Commission Regulation (EC) No
3223/93 of 25 November 1993 on statistical
infor-
mation relating to the payment of export refunds on
certain agricultural products exported in the form of
by
goods
(EEC)
covered
No 3035/80 (3)
and Commission Regulation (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 amounts of such
refunds (4), all relate to the export of certain agricultural
products in the form of goods not covered by Annex I to
the Treaty. Most of those regulations have been substan-
tially amended several times. It is necessary to amend all
of
those regulations, and in the interests of clarity,
simplification and administrative efficiency it is appro-
priate that they be replaced by a single regulation.

the application of

Regulation

for

(2)

Council Regulations
1255/1999 (6),
Nos

(EEC) No 2771/75 (5) and (EC)
1784/2003 (8)

1260/2001 (7),

(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 367, 16.12.1992, p. 10.
(3) OJ L 292, 26.11.1993, p. 10. Regulation as last amended by Regu-

lation (EC) No 1762/2002 (OJ L 265, 3.10.2002, p. 13).

(4) 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).

(5) OJ L 282, 1.11.1975, p. 49. Regulation as last amended by Regu-

lation (EC) No 806/2003 (OJ L 122, 16.5.2003, p. 1).

(6) OJ L 160, 26.6.1999, p. 48. Regulation as last amended by
Commission Regulation (EC) No 186/2004 (OJ L 29, 3.2.2004,
p. 6).

(7) 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).

(8) OJ L 270, 21.10.2003, p. 78.

(3)

(4)

(5)

(6)

Export refunds should be paid for goods which are
obtained directly from basic products,
from products
obtained from the processing of basic products and
from products assimilated to either of these categories.
The method for determining the amount of the export
refund in each of those cases should be established.

To ensure correct application of the provisions of Regu-
lations on the common organisation of markets relating
to the granting of export refunds, such refunds should
not be granted on goods from third countries used in the
manufacture of goods which are exported after having
been in free circulation in the Community.

Commission Regulation (EC) No 800/1999 (10)
laid
down common rules for the application of the system
of export refunds on agricultural products. However, the
manner in which those rules are to be applied to goods
not covered by Annex I
to the Treaty needs to be
clarified.

Respect of the international commitments entered into
refunds granted on
by the Community implies that
exports of agricultural products incorporated in goods
not covered by Annex I to the Treaty may not exceed
the refunds that would be payable on those products
when exported in the unaltered state. Account should
be taken of this when rates of refund are fixed and
assimilation rules drawn up.

(9) OJ L 270, 21.10.2003, p. 96.
(10) 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).

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L 172/25

(7)

(8)

(9)

(10)

2825/93

Regulation

(EEC) No

of
Commission
15 October 1993 laying down certain detailed rules for
the application of Council Regulation (EEC) No 1766/92
as regards the fixing and granting of adjusted refunds in
respect of cereals exported in the form of certain spirit
drinks (11) provides that the rate of the export refund is
to be that applicable on the day on which the cereals are
placed under control for the manufacture of spirit drinks.
Therefore, the placing of cereals under customs control
for the production of the spirit drinks referred to in
Article 2 of Regulation (EEC) No 2825/93 should be
deemed equivalent
the purpose of
granting of export refunds.

to export

for

Spirit drinks are considered less sensitive than other
goods to the price of the agricultural products used in
their manufacture. However, Protocol 19 of the Act of
Accession of the United Kingdom, Ireland and Denmark
provides that the necessary measures must be decided to
facilitate the use of Community cereals in the manu-
facture of spirit drinks obtained from cereals.

Potato starch should be assimilated to maize starch for
the purposes of determining export refunds. However, it
should be possible to fix a specific refund rate for potato
starch in market situations where its price is significantly
lower than that of maize starch.

In order to qualify for a refund the agricultural products
used and in particular the goods manufactured from such
products must be exported. Any exception to that rule
should be interpreted restrictively. However, during the
process of manufacturing the goods, producers may
incur losses of raw materials for which Community
prices have nevertheless been paid while the losses
the
incurred
Community are limited to world market prices.
In
addition, in the process of manufacturing certain goods
by-products are obtained which differ markedly in value
from the principal products. In some instances these by-
products can be used only as animal feed. Therefore, it is
necessary to lay down common rules for determining the
concept of the quantity of products actually used in the
process of manufacturing the exported goods.

established

producers

outside

by

(11) Many goods manufactured by an undertaking under
clearly defined technical conditions and having constant
characteristics and quality follow a regular export pattern.
To ease export formalities, a simplified procedure should
be adopted for such goods whereby the manufacturer
communicates to the competent authorities such infor-
mation as the latter consider necessary concerning the
the goods. Where the
conditions of manufacture of

(11) OJ L 258, 16.10.1993, p. 6. Regulation as last amended by Regu-

lation (EC) No 1633/2000 (OJ L 187, 26.7.2000, p. 29).

quantities of agricultural products actually used in the
manufacture of the exported goods are registered with
the competent authorities, provision should be made for
annual confirmation of such registration in order to
reduce the risks associated with failure to communicate
changes in those quantities.

(12) Many agricultural products are subject to natural and
seasonal variability. The agricultural product content of
exported goods may consequently vary. The amount of
the refund should therefore be determined on the basis
of the quantities of agricultural products actually used in
the manufacture of the exported goods. However, for
certain goods of a simple and relatively constant compo-
sition,
for ease of
administration, be determined on the basis of fixed quan-
tities of agricultural products.

the amount of the refund should,

(13) When fixing the rate of refund for basic products or
assimilated products,
taken of
account
production refunds, aids or other measures having
similar effect which are applicable,
in accordance with
the relevant regulation on the common organisation of
the market in the product.

should be

(14)

techniques

Certain goods having similar characteristics may have
been obtained by various
from different
base materials. Exporters should be required to identify
the nature of the base materials and to make certain
declarations in respect of
the manufacturing process
where such information is necessary to determine enti-
tlement to a refund or the appropriate refund rate to
apply.

(15)

It is appropriate when calculating the quantities of agri-
cultural products actually used to have regard to the dry
matter content
in the case of starches, and certain
glucose and maltodextrin syrups.

(16) Where

trade

situation,

the world

specific
requirements of certain markets or international trade
agreements so require,
it should be possible to differ-
entiate the refund on certain goods according to desti-
nation.

the

(17) Management of the amounts of refunds which may be
granted during a budget year on certain agricultural
products exported in the form of goods not covered
by Annex I to the Treaty may result in a need to fix
different rates for exports with or without advance fixing
of the rate of refund on the basis of developments on
Community and world markets.

(18)

(19)

(20)

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The amount of refunds that may be granted in any
budget year is limited in accordance with the interna-
tional commitments entered into by the Community. It
should be made possible to export goods not covered by
Annex I to the Treaty under conditions which are known
in advance. In particular, it should be possible to obtain
an assurance that such exports are eligible for a refund
compatible with the Community's commitments. Where
that is no longer the case, exporters should be informed
sufficiently in advance. The issue of refund certificates
makes it possible to follow up on refund applications
and guarantee to their holders that they will be able to
benefit from a refund up to the amount for which the
certificate is issued, provided that they meet with the
other conditions for refund laid down by Community
rules. Management measures should be laid down for
the system of refund certificates. In particular, provision
should be made for a reduction coefficient to be applied
where applications for refund certificates exceed available
amounts. In certain circumstances provision should be
made for the issue of refund certificates to be suspended.

(22)

(23)

rities for agricultural products (13), should be laid down.
considered as primary
The obligations which are
requirements
lodged
should be specified together with the evidence to be
the obligations and upon
furnished in fulfilment of
which the relevant security may be released.

and against which security is

is highly likely that certificate applications will be
It
received for greater amounts than can be granted. The
budget year should therefore be divided into periods so
that certificates can be made available both to operators
who export at the end of the budget year and to those
who export at the beginning of the budget year. Where
appropriate, a reduction coefficient should be applied to
all amounts requested during a particular period.

refunds

Certain types of exports are not subject to limits on the
payment of
international
a
commitments entered into by the Community. Such
exports should be free from any obligation to present
a refund certificate.

result of

as

by

into

entered

commitments

from the objectives of export

Refund certificates serve to ensure compliance with the
international
the
Community. They also make it possible to determine
in advance the refund which can be granted on agri-
cultural products used in the manufacture of goods
in
exported to third countries. This purpose differs,
some respects,
licences
issued for basic products exported in the unaltered
to international commitments
state which are subject
therefore
It
restrictions.
involving
necessary to specify which general provisions applicable
to agricultural
licences and certificates, currently laid
down by Commission Regulation (EC) No 1291/2000
of 9 June 2000 laying down common detailed rules
for the application of the system of import and export
licences and advance fixing certificates for agricultural
products (12), should not apply in respect of refund certi-
ficates.

quantitative

is

it

fixing the export

Furthermore,
is necessary to specify how certain
provisions of Regulation (EC) No 1291/2000 relating
refund in advance
to certificates
applied for in connection with an invitation to tender
issued in an importing third country should apply to
refund certificates. For the most part refund rates are
be fixed or modified on Thursdays. In order to reduce
the risk of applications for advance fixing in respect of
products being lodged for speculative reasons, where an
application for advance fixing is lodged on a Thursday,
the
application should be deemed to have been
submitted on the following working day.

(21)

The conditions for the release of the security pertaining
to certificates subject to Commission Regulation (EEC)
No 2220/85 of 22 July 1985 laying down common
detailed rules for the application of the system of secu-

(24) Most exporters receive less than EUR 75 000 a year in
refunds. Taken together, these exports account for only a
small part of the total amount of refunds granted on
agricultural products exported in the form of goods
not covered by Annex I
It should be
possible to exempt such exports from the requirement
to present a certificate. However,
in order to prevent
exploitation it is necessary to limit application of this
exemption to the Member State in which the exporter
is established.

to the Treaty.

(25) Monitoring arrangements should be established, based on
the exporter should declare to the
the principle that
competent authorities, each time goods are exported,
the quantities of products used to manufacture the
exported goods. The competent authorities should take
any measure they consider necessary to verify the
accuracy of such declarations.

(26)

evidence

sufficient

The authorities responsible for checking the exporter’s
to
declaration may not possess
enable them to accept the declaration of the quantities
used, even if it is based on a chemical analysis. Such
situations are particularly likely to arise when the
goods to be exported have been manufactured in a
Member State other than the exporting Member State.
the exporting
Therefore,
to obtain
Member State should be able,
if necessary,
directly from the competent authorities of
the other
the information which the latter
Member States all
authorities are able to obtain concerning the conditions
of manufacture of the goods.

the competent authorities of

(12) OJ L 152, 24.6.2000, p. 1. Regulation as last amended by Regu-

(13) OJ L 205, 3.8.1985, p. 5. Regulation as last amended by Regulation

lation (EC) No 1741/2004 (OJ L 311, 8.10.2004, p. 17).

(EC) No 673/2004 (OJ L 105, 14.4.2004, p. 17).

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In consultation with the competent authorities of the
Member State in which the goods are manufactured,
operators should be permitted to make a simplified
declaration of
in the form of
aggregated quantities of those products, provided they
keep a detailed record of the products used and make
it available to the said authorities.

the products used,

the requirement that milk products on which an export
refund is paid, must be of Community origin to certain
goods having a high milk content. Measures should
therefore be introduced for implementing and moni-
toring that requirement.

(27)

(28)

(29)

It is not always possible for the exporter to know the
precise quantities of agricultural products used in respect
of which he can claim a refund, particularly if he is not
the manufacturer. Therefore, the exporter is not always
able to declare such quantities. It is therefore necessary to
provide an alternative method for calculating the refund
which the person concerned may ask to be applied,
restricted to certain goods, based on the chemical
analysis of those goods, and using a table drawn up
for that purpose.

2571/97

(EC) No

Regulation

Commission
of
15 December 1997 on the sale of butter at reduced
prices and the granting of aid for cream, butter and
for use in the manufacture of
concentrated butter
foodstuffs (14),
pastry products,
provides that butter and cream may made available at
reduced prices to industries which manufacture certain
goods. This should be taken into account when refunds
are calculated on the basis of chemical analysis.

ice-cream and other

(30) Article 21 of Regulation (EC) No 800/1999 provides that
no refund is to be granted on products that are not of
sound and fair marketable quality on the day of
acceptance of the export declaration. In order to ensure
that this rule is uniformly applied it should be clarified
that for a refund to be granted on the products that are
indicated in Article 1 of Council Directive 92/46/EEC of
16 June 1992 laying down the health rules for the
production and placing on the market of raw milk,
and milk-based products (15), or
heat-treated milk
Article 1 of Council Directive 89/437/EEC of 20 June
1989 on hygiene and health problems affecting the
production and the placing on the market of egg
products (16), and appear in Annex II to this Regulation,
the products concerned must be prepared in accordance
with the requirements of those Directives and carry the
required health mark.

(31) Article 31(10) of Regulation (EC) No 1255/1999 when
limits
read in conjunction with Article 31(12) thereof,

of

under

prefinancing

(32) Article 28 of Regulation (EC) No 800/1999 limits the
period during which basic agricultural products or goods
the
may
refund
remain
arrangements
the export
to the unexpired term of
licence. However, refund certificates issued towards the
end of the budget period have a shorter validity period,
which cannot, due to the international commitments of
the Community, extend beyond 30 September. In order
to ensure sufficient flexibility to enable exporters to make
those short duration refund certificates,
full use of
specific provisions should be laid down in respect of
those certificates in so far as they limit
the period
during which basic agricultural products or goods may
remain under prefinancing of the refund arrangements to
the unexpired term of the export licence.

(33)

(34)

the Community of

is appropriate to ensure the uniform application
It
throughout
the provisions on the
granting of refunds on goods not covered by Annex I
to the Treaty. To that end, each Member State should
inform the other Member States, via the Commission, of
the monitoring arrangements applied in its territory to
the various types of exported goods.

It is essential to enable the Commission to monitor satis-
factorily measures adopted concerning export refunds
granted. Therefore, the Commission should have at its
disposal certain statistical information, which should be
transmitted to it by the competent authorities of the
Member States. The format and scope of
infor-
mation should be specified.

that

(35) Adequate time should be allowed for the transition from
the administrative arrangements for refund certificates
under Regulation (EC) No 1520/2000 to the adminis-
trative arrangements provided for in this Regulation.
This Regulation should therefore apply to applications
submitted from 8 July 2005 for certificates for use
from 1 October 2005.

(14) OJ L 350, 20.12.1997, p. 3. Regulation as last amended by Regu-

lation (EC) No 2250/2004 (OJ L 381, 28.12.2004, p. 25).

(15) OJ L 268, 14.9.1992, p. 1. Directive as last amended by Regulation

(36)

(EC) No 806/2003.

(16) OJ L 212, 22.7.1989, p. 87. Directive as last amended by Regu-

lation (EC) No 806/2003.

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,

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HAS ADOPTED THIS REGULATION:

1.

‘budget period’ means the period from 1 October of one
year to 30 September of the following year;

CHAPTER I

SUBJECT-MATTER AND DEFINITIONS

Article 1

This Regulation lays down rules for the implementation of
1.
Regulation (EC) No 3448/93 as regards the system of granting
export
to Regulation (EEC)
No 2771/75, Regulation (EC) No 1255/1999, Regulation (EC)
No 1260/2001, Regulation (EC) No 1784/2003 and Regulation
(EC) No 1785/2003.

established pursuant

refunds

It shall apply to exports of the basic products listed in Annex I
to this Regulation, hereinafter ‘basic products’, of products
derived from the processing thereof, or of products assimilated
to one of those two categories in accordance with Article 3 of
this Regulation, when those products are exported in the form
of goods not covered by Annex I to the Treaty but listed in any
of the following:

(a) Annex I to Regulation (EEC) No 2771/75;

(b) Annex II to Regulation (EC) No 1255/1999;

(c) Annex V to Regulation (EC) No 1260/2001;

(d) Annex III to Regulation (EC) No 1784/2003;

(e) Annex IV to Regulation (EC) No 1785/2003.

Such goods, hereinafter ‘goods’, are listed in Annex II to this
Regulation.

The export refund referred to in paragraph 1 shall not be
into free circulation in

2.
granted in respect of goods put
accordance with Article 24 of the Treaty and re-exported.

No refund shall be granted in respect of such goods when they
are exported after processing or when they are incorporated in
other goods.

2.

‘budget year’ means the period from 16 October of one year
to 15 October of the following year;

3.

4.

5.

6.

‘food aid’ means food aid operations meeting the conditions
laid down in Article 10(4) of the Agreement on Agriculture
concluded during the Uruguay Round of multilateral trade
negotiations, hereinafter ‘the Agreement’;

‘residues’ means the products of the manufacturing process
under consideration, of compositions distinctly different
from the goods actually exported and which cannot be
marketed;

‘by-products’ means the products or goods obtained in the
course of the manufacturing process under consideration, of
compositions or characteristics distinct
from the goods
actually exported and which are capable of being marketed;

‘losses’ means the quantities of products or goods resulting
from the process of manufacture under consideration, from
the stage at which agricultural products are used unprocessed
in the manufacture, other than the quantities of goods which
are actually exported, other than residues and by-products
and which cannot be marketed.

2.
For the purposes of points 4, 5 and 6 of paragraph 1, the
products obtained in the course of the manufacturing process
under consideration, of composition distinct from the goods
actually exported, sold against a payment representing exclu-
sively the costs
shall not be
incurred for
considered as being marketed.

their disposal,

For the purposes of point 6 of paragraph 1, the products or
goods resulting from the manufacturing process under consid-
eration, and which can be disposed of, whether or not against
payment, only as animal feeds, shall be assimilated to losses.

Except in the case of cereals, no refund shall be granted
3.
on products used in the manufacture of alcohol contained in
the spirituous beverages referred to in Annex II falling within
CN code 2208.

Potato starch falling within CN code 1108 13 00 directly
1.
produced from potatoes, excluding sub-products,
shall be
assimilated to a product derived from the processing of maize.

Article 3

Article 2

For the purposes of this Regulation, the following defi-

1.
nitions shall apply:

2. Whey falling within CN codes 0404 10 48 to 0404 10 62
not concentrated, whether or not frozen, shall be assimilated to
whey in powder as listed in Annex I, hereinafter ‘Product
Group 1’;

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The following products shall be assimilated to milk in
3.
powder of a fat content not exceeding 1,5 % as listed in
Annex I, hereinafter ‘Product Group 2’:

granules or other solid forms, not containing added sugar
or other sweetening matter, of a milk fat content, by weight,
of not less than 45 %;

(a) milk

products

and milk

falling within CN codes
0403 10 11, 0403 90 51 and 0404 90 21, not concen-
trated nor containing added sugar or other sweetening
matter, whether or not frozen, of a milk fat content, by
weight, not exceeding 0,1 %;

(b) milk

products

and milk

falling within CN codes
0403 10 11, 0403 90 11 and 0404 90 21,
in powder,
granules or other solid forms, not containing added sugar
or other sweetening matter, of a milk fat content, by weight,
not exceeding 1,5 %.

4.
The following products shall be assimilated to milk in
powder of a fat content of 26 % as listed in Annex I, hereinafter
‘Product Group 3’:

0403 10 13,

(a) milk, cream and milk products falling within CN codes
0403 90 53,
0403 10 11,
concentrated nor
0404 90 21 and 0404 90 23, not
containing added sugar or other
sweetening matter,
whether or not frozen, of a milk fat content, by weight,
exceeding 0,1 % but not exceeding 6 %;

0403 90 51,

0403 10 13,

(b) milk, cream and milk products falling within CN codes
0403 10 11,
0403 90 13,
0403 90 19, 0404 90 23 and 0404 90 29 in powder,
granules or other solid forms, not containing added sugar
or other sweetening matter, of a milk fat content, by weight,
exceeding 1,5 % but less than 45 %.

0403 10 19,

(c) butter and other milk fats with a milk fat content, by
weight, other than 82 % but not less than 62 %, falling
within CN codes 0405 10, 0405 20 90, 0405 90 10,
0405 90 90.

concentrated, other

6. Milk, cream and milk products falling within CN codes
0403 10 11 to 0403 10 19, 0403 90 51 to 0403 90 59 and
than in
0404 90 21 to 0404 90 29,
powder, granules or other solid forms, not containing added
sugar or other sweetening matter, shall, so far as the non-fat
part of the dry matter content of such a product is concerned,
be assimilated to Product Group 2. So far as the milk fat part of
such a product is concerned, it shall be assimilated to Product
Group 6.

The first subparagraph shall also apply to cheese and curd.

7.
Husked rice falling within CN code 1006 20 and semi-
milled rice falling within CN codes 1006 30 21 to 1006 30 48
shall be assimilated to wholly milled rice falling within CN
codes 1006 30 61 to 1006 30 98.

8.
The following products shall, if they meet the conditions
of eligibility for a refund laid down in Regulation (EC) No
1260/2001
(EC) No
2135/95 (17) when exported unprocessed, be assimilated to
white sugar falling within CN code 1701 99 10:

in Commission Regulation

and

However, if the party so requests, the products referred to in
points (a) and (b) of
the first subparagraph may, with the
agreement of the competent authority, be assimilated to:

(a) raw beet or cane sugar falling within CN code 1701 11 90
or CN code 1701 12 90 and containing, in the dry state, at
least 92 % by weight of sucrose determined by the polari-
metric method;

(a) Product Group 2, so far as the non-fat part of the dry

(b) sugar falling within CN codes 1701 91 00 or 1701 99 90;

matter content of the product is concerned;

(b) butter as listed in Annex I, hereinafter ‘Product Group 6’, so
far as the milk fat part of the product is concerned.

(c)

the products referred to in Article 1(1) (d) of Regulation
(EC) No 1260/2001, excluding mixtures obtained partly
using products covered by Regulation (EC) No 1784/2003;

The following products shall be assimilated to Product

5.
Group 6:

(a) milk, cream and milk products falling within CN codes
0403 10 19, 0403 90 59, 0404 90 23 and 0404 90 29,
not concentrated nor containing added sugar or other
sweetening matter, of a milk fat content, by weight,
exceeding 6 %;

(d) the products referred to in Article 1(1)(f) and (g) of Regu-
lation (EC) No 1260/2001, excluding mixtures obtained
(EC)
partly
No 1784/2003.

by Regulation

products

covered

using

Article 4

Regulation (EC) No 800/1999 shall apply in addition to the
provisions of this Regulation.

(b) milk, cream and milk products falling within CN codes
in powder,

0403 10 19, 0403 90 19 and 0404 90 29,

(17) OJ L 214, 8.9.1995, p. 16.

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CHAPTER II

EXPORT REFUNDS

SECTION 1

Method of calculation

Article 5

The amount of

the refund granted for

the quantity,
1.
determined in accordance with Section 2, of each of the basic
products exported in the form of the same type of goods shall
be obtained by multiplying that quantity by the rate of the
refund on the basic product calculated per unit of weight in
accordance with Section 3.

2. Where, pursuant to Article 15(2), different refund rates are
fixed for a particular basic product, a separate amount shall be
calculated for each of the quantities of the basic product for
which there is a different refund rate.

3. Where goods are used in the manufacture of the goods
exported, the refund rate to be used in calculating the amount
applying to each of the basic products, to products derived
from the processing thereof, or to products assimilated to one
of those two categories in accordance with Article 3 which were
used in the manufacture of the goods exported, shall be the rate
applicable when the former goods are exported unprocessed.

SECTION 2

Reference quantity

Article 6

In respect of goods, the quantity of each of the basic products
to serve as a basis for calculating the amount of the refund,
‘the reference quantity’, shall be determined in
hereinafter
accordance with Articles 7, 8 and 9, except where reference is
made to Annex III or where the second paragraph of Article 51
applies.

Article 7

In the case of use of a basic product, unprocessed, or of an
assimilated product, the reference quantity shall be the quantity
the exported
which is actually used in the manufacture of
goods, account being taken of the conversion rates set out in
Annex VII.

(a)

the product results from the processing of a basic product
or of a product assimilated to that basic product;

(b) the product is assimilated to a product resulting from the

processing of a basic product;

(c)

results from the processing of a product
the product
assimilated to a product resulting from the processing of
a basic product.

However,
for grain spirit contained in spirituous beverages
falling within CN code 2208, the reference quantity shall be
3,4 kg of barley per % vol. of alcohol derived from cereals per
hectolitre of the spirituous beverage exported.

Article 9

to Article 11,

in the case of use of either of
the reference quantity for each of

the
Subject
following products,
the
basic products in question shall be equal to the quantity estab-
lished by the competent authorities in accordance with Article
49:

(a) a product, not covered by Annex I to the Treaty, which is
derived from the processing of a product referred to in
Articles 7 or 8 of this Regulation;

(b) a product derived from the mixture or processing of several
products referred to in Articles 7 or 8, or of products
referred to in point (a) of this paragraph.

The reference quantity shall be determined on the basis of the
quantity of the product actually used in the manufacture of the
goods exported. For the purpose of calculating that quantity, the
conversion rates referred to in Annex VII or, as the case may be,
the special rules for calculation, equivalence ratios and coeffi-
cients referred to in Article 8 shall apply.

However, for the cereal-based spirituous beverages contained in
spirituous beverages falling within CN code 2208, the reference
quantity shall be 3,4 kg of barley per % vol. of alcohol derived
from cereals per hectolitre of the spirituous beverage exported.

Article 8

In the case of use of a product covered by Article 1 of Regu-
lation (EC) No 1784/2003 or Regulation (EC) No 1785/2003,
the reference quantity shall be the quantity which is actually
used in the manufacture of the exported goods, adjusted to
correspond to a quantity of the basic product by applying the
coefficients set out in Annex V to this Regulation if one of the
following applies to the product concerned:

Article 10

For the purposes of Articles 6 to 9, the products used unpro-
cessed in the manufacture of exported goods shall be considered
as actually used. Where, during one of the stages of manu-
facture of such goods, a basic product is itself processed into
another more elaborate basic product used at a later stage, only
the latter basic product shall be considered as actually used.

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The quantities of products actually used, within the meaning of
the first paragraph, shall be determined for each of the goods
exported.

cultural products actually used, without prejudice to the
provisions laid down in Article 13(1).

However, in the case of regular exports of goods manufactured
by a particular undertaking under clearly defined technical
conditions and having constant characteristics and quality,
those quantities may, by agreement with the competent autho-
rities, be determined either from the manufacturing formula for
the goods in question or from the average quantities of product
used over a specified period in the manufacture of a given
quantity of
thus
determined shall remain the basis of calculation so long as
there is no change in the conditions under which the goods
in question are manufactured.

these goods. The quantities of products

Except
in the case of a formal authorisation given by the
competent authority, the quantities of products thus determined
shall be confirmed at least once a year.

Article 11

In respect of
the reference
the goods listed in Annex III,
quantity in kilograms of basic product per 100 kg of goods
shall be that shown in that Annex against each of those goods.

in the case of fresh pasta, the quantities of basic
However,
products given in Annex III shall be reduced to an equivalent
quantity of dry pasta by multiplying those quantities by the
percentage of the dry extract of the pasta and dividing them
by 88.

Where the goods in question have been manufactured partly
from products for which the payment of export refund is
covered by the Regulations referred to in Article 1(1) and
partly from other products, the reference quantity in respect
of those former products shall be determined in accordance
with Articles 6 to 10.

Article 12

For the purposes of determining the quantities of agri-
1.
cultural products actually used, paragraphs 2 and 3 shall apply.

All agricultural products, used within the meaning of
2.
Article 10 and conferring a right to a refund, which disappear
during the normal course of the manufacturing process in such
forms as steam or smoke or by conversion into non-recoverable
powder or ash, shall be eligible for that refund in respect of all
of the quantities used.

3.
Any quantity of goods which is not actually exported shall
not be eligible for refunds in respect of the quantities of agri-

If such goods have the same composition as those actually
exported, a pro rata reduction in quantities of agricultural
products actually used in the manufacture of the latter may
be applied.

Article 13

By way of derogation from Article 12(3), losses of 2 % or
1.
less by weight inherent in the production of the goods may be
disregarded.

The threshold of 2 % shall be calculated as the proportion of
the weight of the dry matter of all raw materials used, after
in
deduction of
relation to the weight of
the actually
exported goods, or using any other method of calculation
appropriate to the conditions of manufacture of the goods.

the quantities referred to in Article 12(2),

the dry matter of

2. Where the losses inherent in manufacture exceed 2 %, the
excess loss shall not be eligible for refunds in respect of the
quantities of agricultural products actually used. The competent
authorities of the Member States may, however, accept justified
higher losses. The Member States shall communicate to the
Commission the cases in which the authorities have accepted
higher losses, as well as their reasons for such acceptance.

The quantities of agricultural products actually used incor-
3.
porated in residues shall be taken into account for the granting
of refunds.

4.
In cases where by-products are obtained, the quantities of
agricultural products actually used shall be attributed respec-
tively to the goods exported and to the by-products.

SECTION 3

Rates of refund

Article 14

The fixing of the rate of refund, as provided for in Article 13(3)
of Regulation (EC) No 1784/2003 and the corresponding
provisions of the other Regulations referred to in Article 1(1)
of this Regulation, shall be effected each month per 100 kg of
basic products.

However, the rate of the refund on poultry eggs in shell, fresh
or preserved, and eggs not in shell and egg yolks, suitable for
human consumption, fresh, dried or otherwise preserved, not
sweetened, shall be fixed for the same period as that for the
refunds on those products exported unprocessed.

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Article 15

The rate of the refund shall be determined with particular

1.
reference to the following:

(a)

the average cost incurred by the processing industries in
obtaining supplies of basic products on the Community
market and the prices prevailing on the world market;

(b) the level of the refund on exports of processed agricultural
products covered by Annex I to the Treaty which are manu-
factured under similar conditions;

(c)

the need to ensure equal conditions of competition between
industries which use Community products and those which
use
inward processing
arrangements;

third country products under

In the case of D-glucitol (sorbitol) mixtures falling within CN
codes 2905 44 and 3824 60, where the party concerned does
not draw up the declaration referred to in Article 49 giving the
information required under Article 52(1)(d) or where he does
not provide satisfactory documentation in support of his
declaration, the rate of refund on those mixtures shall be that
for the basic product to which the lowest rate of refund applies.

Article 17

Refunds for starches falling within CN code 1108 11 00 to
1108 19 90 or products listed in Annex I to Regulation (EC)
No 1784/2003 resulting from the processing of such starches
shall be granted only on production of a declaration from the
supplier of those products attesting that they have been directly
produced from cereals, potatoes or rice, excluding all use of
sub-products obtained in the production of other agricultural
products or goods.

The declaration shall apply, until revocation, to all supplies from
the same producer.
It shall be verified in accordance with
Article 49.

(d) on the one hand, the trend in expenditure and, on the other
hand, the trend in prices in the Community and on the
world market;

Article 18

(e) compliance with the limits

resulting from agreements

concluded in accordance with Article 300 of the Treaty.

2.
In fixing the rates of the refund account shall be taken,
where appropriate, of production refunds, aids or other
measures having equivalent effect applicable in all Member
States, in accordance with the Regulation on the common orga-
nisation of the market in the product in question, to basic
products or to assimilated products.

3.
A reduced rate shall be applied in respect of the export of
goods falling under CN code 3505 10 50 where a production
refund is applicable to the basic product used during the
to
assumed period of manufacture of
Commission Regulation (EEC) No 1722/93 (18). The reduced
rate shall be fixed in accordance with Article 14 of this Regu-
lation.

the goods pursuant

Article 16

the refund shall be fixed separately,

In the case of potato starch falling within CN code 1108 13 00,
in maize
the rate of
equivalent,
in accordance with the procedure referred to in
Article 25(2) of Regulation (EC) No 1784/2003 by applying
the criteria indicated in Article 15(1) of this Regulation. The
quantities of potato starch used shall be converted into
equivalent quantities of maize in accordance with Article 8 of
this Regulation.

1. Where the dry-extract content of potato starch assimilated
to maize starch pursuant to Article 3(1) is 80 % or higher, the
rate of the export refund shall be that laid down in accordance
with Article 14. Where the dry-extract content is less than
laid down in
80 %,
accordance with Article 14 multiplied by 1/80 of the actual
dry-extract percentage.

the refund shall be that

the rate of

For all other starches with a dry-extract content of 87 % or
more, the rate of the export refund shall be that laid down in
accordance with Article 14. Where the dry-extract content is
less than 87 %, the rate of the refund shall be that laid down in
accordance with Article 14 multiplied by 1/87 of the actual dry-
extract percentage.

Where the dry-extract content of glucose or maltodextrin syrups
falling within CN codes 1702 30 59, 1702 30 99, 1702 40 90,
1702 90 50 or 2106 90 55 is 78 % or more, the rate of the
export refund shall be that laid down in accordance with Article
14. Where the dry-extract content of such syrups is less than
78 %,
laid down in
accordance with Article 14, multiplied by 1/78th of the actual
dry-extract percentage.

the refund shall be that

the rate of

For the purposes of paragraph 1, the dry-extract content
2.
of starches shall be determined using the method referred to in
Annex IV to Commission Regulation (EC) No 824/2000 (19)
and the dry-matter content of glucose or maltodextrin syrups
shall be determined using method 2 referred to in Annex II to
Commission Directive 79/796/EEC (20) or any other suitable
method of analysis offering at least the same guarantees.

(18) OJ L 159, 1.7.1993, p. 112. Regulation as last amended by
Regulaton (EC) No 1548/2004 (OJ L 280, 31.8.2004, p. 11).

(19) OJ L 100, 20.4.2000, p. 31. Regulation as last amended by Regu-

lation (EC) No 777/2004 (OJ L 123, 27.4.2004, p. 50).

(20) OJ L 239, 22.9.1979, p. 24.

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3. When the declaration referred to in Article 49 is made,
the applicant shall declare the dry-extract content of the starches
or glucose or maltodextrin syrups used.

Article 19

in caseinates

1. Where the world trade situation in casein falling within
falling within CN code
CN code 3501 10,
3501 90 90 or
in ovalbumin falling within CN codes
3502 11 90 and 3502 19 90 or the specific requirements of
certain markets so require, the refund on those goods may be
differentiated according to destination.

2.
The rate of refunds on goods falling within CN codes
1902 11 00, 1902 19 and 1902 40 10 may be differentiated
according to destination.

The refund may vary according to whether or not it is

3.
fixed in advance in accordance with Article 29.

Article 20

1.
The rate of the refund shall be that applying on the day
on which the goods are exported, except in the following cases:

(a) an application has been made in accordance with Article 29,

for the refund rate to be fixed in advance;

Article 21

If the exported goods are referred to in Article 4(1) of Regu-
lation (EC) No 2571/97, the rate of the refund on milk products
shall be that applicable to the use of reduced price dairy
products, unless the exporter provides evidence that the goods
do not contain reduced price dairy products.

CHAPTER III

REFUND CERTIFICATES

SECTION 1

General provisions

Article 22

1. Member States shall issue to any applicant, regardless of
his place of establishment in the Community, refund certificates
valid throughout the Community.

The refund certificates shall guarantee payment of the refund,
provided that the conditions set out in Chapter V are met. They
may include advance fixing of the refund rates. Certificates shall
be valid in a single budget period only.

2.
The granting of refunds on exports of basic products in
the form of goods listed in Annex II or on cereals placed under
customs control for the production of sprit drinks referred to in
Article 2 of Regulation (EEC) No 2825/93 shall be conditional
on production of a refund certificate issued in accordance with
Article 24 of this Regulation.

(b) an application has been made in accordance with Article
41(2) and the refund rate has been fixed in advance on the
day the application for the refund certificate was lodged.

The first subparagraph shall not apply to the supplies referred
to in the third indent of Article 4(1) and in Articles 36(1),
40(1), 44(1) and 46(1) of Regulation (EC) No 800/1999, or
to the exports referred to in Chapter IV of this Regulation.

2. Where the system of advance fixing of the rate of the
refund is applied, the rate in force on the day on which the
application for advance fixing is lodged shall apply to goods
exported at a later date during the period of validity of the
refund certificate as provided for in the second subparagraph
of Article 39(2). However, applications for advance fixing
lodged on a Thursday shall be deemed to have been lodged
on the following working day.

The rate of the refund shall be adjusted using the same rules as
apply to the advance fixing of refunds for basic products
exported unprocessed, but using the conversion coefficients
laid down in Annex V for processed cereal and rice products.

Extracts, within

3.
(EC)
the meaning
No 1291/2000, of refund certificates shall not be the subject
of advance fixing independently of the certificates from which
they are taken.

of Regulation

The granting of

3.
the refund under the advance fixing
system provided for in Article 20(2) shall be conditional on
production of a refund certificate showing advance fixing of
the refund rates.

Article 23

Regulation (EC) No 1291/2000 shall apply to the refund

1.
certificates referred to in this Regulation.

in

laid

The

down

provisions

Regulation

2.
(EC)
No 1291/2000 on the rights and obligations stemming from
refund certificates denominated in quantities shall apply mutatis
to the rights and obligations stemming from the
mutandis
refund certificates referred to in this Regulation for amounts
denominated in euros,
the provisions in
Annex VI to this Regulation.

taking account of

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By way of derogation from paragraphs 1 and 2 of this
3.
Article, Article 8(2) and (4), Articles 9, 12 and 14, Article 18(1),
Articles 21, 24, 32, 33 and 35, Article 36(5), and Articles 42,
46, 47 and 50 of Regulation (EC) No 1291/2000 shall not
apply to the refund certificates referred to in this Regulation.

4.
For the purposes of Articles 40 and 41 of Regulation (EC)
No 1291/2000, certificates valid until 30 September may not
be extended. In such cases, the certificate shall be cancelled for
any amounts not applied for due to force majeure and the
relevant security released.

Article 24

1.
The application for a refund certificate and the refund
certificate itself shall be based on the form set out in Annex I
indicate the
to Regulation (EC) No 1291/2000 and shall
amount in euros.

Those documents shall be completed in accordance with the
instructions set out in Annex VI to this Regulation.

In such case the competent authority shall

2. Where the applicant does not have the intention to export
from a Member State other than that in which he is applying
for the refund certificate, the competent authority may keep the
ensuing refund certificate, notably in the form of a computer
file.
inform the
applicant
that his refund certificate has been registered and
provide him with the information set out on the holder’s
copy of the refund certificate, hereinafter ‘Copy No 1’. The
issuing authorities' copy of the refund certificate, hereinafter
‘Copy No 2’, shall not be issued.

Rights deriving from certificates may be transferred by their
titular holder during the period of their validity, provided that
the rights deriving under each certificate or extract therefrom
are transferred to a single transferee only and that the name and
address of the transferee who accepts it are entered in box 20 of
the application form for a refund certificate as referred to
Article 24 no later than at the time of lodging the application.
Such transfer shall relate to the amounts not yet attributed to
the certificate or extract.

Before the certificate is issued,
the following text shall be
entered in box 22 and completed in accordance with the
‘The rights may possibly be trans-
details of the application:
ferred to […] (name and address of the transferee)’.

If the name and address of a possible transferee have not been
specified in the application for the certificate, box 6 shall be
deleted.

2.
By way of derogation from paragraph 1, in the case of
refund certificates issued for use as from 1 June for goods to be
exported before 1 October the requirement that the name and
address of the transferee be entered in box 20 of the application
form shall not apply. Box 6 shall not be deleted from those
refund certificates.

Transferees may not further transfer their rights but may

3.
transfer them back to the titular holder.

The competent authority shall record all the information from
the refund certificates referred to in Sections III and IV of Annex
VI and the amounts claimed under the certificate.

In such cases, one of the entries set out in Annex VIII shall be
made by the issuing authority in box 6 of the certificate.

Article 25

Article 28

The granting of
refunds on cereals placed under customs
control for the production of the spirit drinks referred to in
Article 2 of Regulation (EEC) No 2825/93 shall be conditional
on production of a refund certificate issued in accordance with
Article 24 of this Regulation.

1.
In the event of a request for transfer by the titular holder
or in the event of a transfer back to the titular holder by the
transferee,
the issuing authority or the agency or agencies
designated by each Member State shall enter the following on
the certificate or, where appropriate, on the extract therefrom:

For the application of Article 22 such cereals shall be deemed to
be exported.

Article 26

(a)

the name and address of
the transferee as indicated in
accordance with Article 27(1) or the entry referred to in
Article 27(3);

Without prejudice to Article 27, the refund certificate shall not
be transferable.

(b) the date of transfer or transfer back to the titular holder

certified by the stamp of the authority or agency.

Article 27

Obligations deriving from certificates shall not be trans-

1.
ferable.

2.
The transfer or transfer back to the titular holder shall
take effect from the date of the entry referred to in paragraph
1(b).

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Article 29

Applications for advance fixing of the refund rates shall concern
all the applicable refund rates.

The application for advance fixing may be lodged either at the
time of the application for the refund certificate or at any time
from the day on which the refund certificate is granted.

Applications for advance fixing shall be made in accordance
with Section II of Annex VI using the form set out in Annex
I to Regulation (EC) No 1291/2000. The advance fixing shall
not apply to exports taking place before the date on which the
application was lodged.

Applications for advance fixing lodged on a Thursday shall be
deemed to have been lodged on the following working day.

Article 30

The holder of a refund certificate may apply for an extract from
the certificate, drawn up in the form set out in Annex I to
Regulation (EC) No 1291/2000. The application shall contain
the information referred to in point 3 of Section II of Annex VI
to this Regulation.

The amount for which the extract is requested shall be recorded
on the original certificate.

Article 31

1.
The issue of a refund certificate shall oblige the holder to
apply for refunds equal to the amount for which the certificate
has been issued on goods exported during the period of validity
of the refund certificate. The security referred to in Article 43
shall be lodged to guarantee compliance with that obligation.

The obligations

2.
referred to in paragraph 1 shall be
primary requirements within the meaning of Article 20(2) of
Regulation (EEC) No 2220/85.

The primary requirement shall be considered to have been
fulfilled if the exporter has transmitted the specific application
relating to goods exported during the period of validity of the
refund certificate in accordance with the conditions laid down
in Article 32 of this Regulation and in section V of Annex VI.

Where the specific application is not the export declaration, it
must be lodged within three months of the date of expiry of the
refund certificate the number of which has been entered on the
specific application, except in cases of force majeure.

met. The security provided for in Article 43 shall consequently
be forfeit in respect of the amount in question.

Evidence that the primary requirement has been fulfilled
3.
shall be provided by means of
the presentation to the
competent authority of Copy No 1 of the refund certificate,
duly recorded in accordance with Article 32(2). That evidence
shall be presented by the end of the ninth month following the
the refund certificate. The
end of
security provided for in Article 43 shall be forfeit in proportion
to the amount
for which the required evidence was not
provided within that time-limit.

the period of validity of

Article 32

1.
Each exporter shall complete a specific application for
payment within the meaning of Article 49(1) of Regulation
(EC) No 800/1999.
It shall be presented to the authority
responsible for payment, accompanied by the corresponding
certificates, except in the case of registration of the certificates
within the meaning of Article 24(2) of this Regulation.

The competent authority may consider that the specific appli-
cation is not the payment documents referred to in Article
49(2) of Regulation (EC) No 800/1999.

The competent authority may consider the specific application
to be the export declaration within the meaning of Article 5(1)
In that case, the date of
of Regulation (EC) No 800/1999.
receipt of the specific application by the authority responsible
for payment referred to in paragraph 2 of this Article shall be
the date on which that authority received the export declaration.
In all other cases, the specific application must contain parti-
culars of the export declaration.

2.
The authority responsible for payment shall determine the
amount requested on the basis of the information contained in
the specific application, taking as sole basis the quantity and
the basic product(s) exported and the applicable
nature of
refund rate(s). That data shall be indicated or
referred to
clearly in the export declaration.

The authority responsible for payment shall record that amount
on the refund certificate within three months of the date of
receipt of the specific application.

The certificates shall be attributed on the reverse of Copy No 1.
Boxes 28, 29 and 30 shall contain the amount in euros instead
of the quantity.

The third subparagraph shall apply mutatis mutandis to certi-
ficates kept in electronic form.

If the time-limit of three months specified in the third subpar-
agraph is not complied with, the obligation referred to in the
first sentence of paragraph 1 cannot be deemed to have been

3.
After attribution, if the refund certificate is not registered,
Copy No 1 of the certificate shall be returned to the holder or
kept by the paying authority at the request of the exporter.

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The security retained in respect of the amount for which
4.
the refund certificate has been attributed for goods exported
may be released or may be transferred to guarantee advance
payment of the refund in accordance with Chapter 2 of Regu-
lation (EC) No 800/1999.

From the figure representing the maximum amount of
2.
refunds, as determined in accordance with Article 9(2) of the
Agreement, the following elements shall be deducted:

(a)

the amount exceeding the maximum amount and unduly
granted during the previous budget year;

Article 33

Refund certificates issued for a single budget period may be
applied for separately in six tranches. Applications for certi-
ficates may be lodged at the latest on:

(b) the amount reserved to cover the exports referred to in

Chapter IV of this Regulation;

(a) 7 September for certificates for use from 1 October;

(c)

the amounts in respect of which refund certificates valid
during the budget period concerned have been issued.

(b) 7 November for certificates for use from 1 December;

(c) 7 January for certificates for use from 1 February;

(d) 7 March for certificates for use from 1 April;

(e) 7 May for certificates for use from 1 June;

(f) 7 July for certificates for use from 1 August.

The amount in respect of which certificates issued, as referred to
in Article 45, have been returned shall be added to the figure
obtained in accordance with the first subparagraph of
this
paragraph.

The resulting amount shall, where the amount reserved to cover
the exports referred to in Chapter IV has been under-utilised, be
increased accordingly.

Operators may submit an application for a refund certificate
the tranche corresponding to the first
only in respect of
closing date, as set out under points (a)
to (f) of the first
paragraph, following the date of submission.

Where there is uncertainty regarding any of
the amounts
referred to in points (a), (b) and (c) of the first subparagraph,
that shall be taken into account when determining the final
amount.

Article 34

The deadline for the notification by the Member States to the
the
Commission of
following:

applications

certificates

shall be

for

(a) 14 September for certificates referred to in point (a) of the

first paragraph of Article 33;

(b) 14 November for certificates referred to in point (b) of the

first paragraph of Article 33;

(c) 14 January for certificates referred to in point (c) of the first

paragraph of Article 33;

(d) 14 March for certificates referred to in point (d) of the first

paragraph of Article 33;

Article 36

The total amount in respect of which certificates may be issued
for each of the tranches referred to in Article 33 shall be:

(a) 30 % of the amount calculated in accordance with Article
in the case of the
35, as determined on 14 September,
tranche referred to in point (a) of the first paragraph of
Article 33;

(b) 27 % of the amount calculated in accordance with Article
35, as determined on 14 November,
in the case of the
tranche referred to in point (b) of the first paragraph of
Article 33;

(e) 14 May for certificates referred to in point (e) of the first

paragraph of Article 33;

(c) 32 % of the amount calculated in accordance with Article
35, as determined on 14 January, in the case of the tranche
referred to in point (c) of the first paragraph of Article 33;

(f) 14 July for certificates referred to in point (f) of the first

paragraph of Article 33.

(d) 44 % of the amount calculated in accordance with Article
35, as determined on 14 March, in the case of the tranche
referred to in point (d) of the first paragraph of Article 33;

Article 35

1.
The total amount in respect of which refund certificates
may be issued for each budget period shall be determined in
accordance with paragraph 2.

(e) 67 % of the amount calculated in accordance with Article
35, as determined on 14 May, in the case of the tranche
referred to in point (e) of the first paragraph of Article 33;

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(f) 100 % of the amount calculated in accordance with Article
35, as determined on 14 July, in the case of the tranche
referred to in point (f) of the first paragraph of Article 33.

(b) direct Member States to reject applications, lodged in that
particular application week, which have yet to be notified to
the Commission;

Article 37

(c) suspend the lodging of applications for refund certificates.

If

the total amount

1.
represented by the applications
received in respect of each of the periods concerned exceeds
the maximum referred to in Article 35, the Commission shall
set a reduction coefficient applicable to all applications lodged
before the corresponding date referred to in Article 33 so as to
comply with the maximum referred to in Article 35.

4.
Any regulation adopted pursuant to paragraph 3 shall be
published in the Official Journal of the European Union within four
days from notification of the applications lodged in accordance
with paragraph 2.

The Commission shall publish the coefficient in the Official
Journal of the European Union within five working days of the
dates referred to in Article 34.

Article 39

Refund certificates shall be valid from the date of issue as

1.
defined in Article 23(1) of Regulation (EC) No 1291/2000.

2.
If a reduction coefficient is set by the Commission, certi-
ficates shall be issued for the amount requested, multiplied by 1
minus the reduction coefficient set as provided for in paragraph
1 of this Article or in Article 38(3)(a).

However, in respect of the tranche referred to in point (f) of the
first paragraph of Article 33, applicants may withdraw their
applications within five working days from publication of the
coefficient in the Official Journal of the European Union.

3. Member States shall notify the Commission by 1 August
of the amounts represented by the applications for refund certi-
to the second subparagraph of
ficates withdrawn pursuant
paragraph 2.

2.
Refund certificates shall be valid until the last day of the
fifth month following the month in which the application for
the certificate was made, or, until the last day of the budget
period, whichever is the earlier. The refund certificates referred
to in Article 40, however, shall be valid until the last day of the
fifth month following the month in which the application for
the certificate was made.

If refund rates are fixed in advance in accordance with Article
29, those rates shall remain valid until the last day of the fifth
month following the month in which the application for
advance fixing was lodged, or until the last day of the period
of validity of the certificate, whichever is the earlier.

Article 38

Article 40

1.
If amounts determined in accordance with Article 35
remain available, the Commission may, by publication in the
Official Journal of the European Union on 10 August at the latest,
authorise the lodging of applications for refund certificates from
the following Monday in respect of goods to be exported before
1 October.

Commission Regulation (EC) No 2298/2001 (21) shall apply to
applications for refund certificates and refund certificates issued
for export of goods, which are part of an international food aid
the
operation within the meaning of Article 10(4) of
Agreement.

Where such a publication is made, the provisions in paragraphs
2 and 3 shall apply.

Article 41

2.
Applications lodged in the course of each week shall be
notified by Member States to the Commission on the following
Tuesday. The corresponding certificates may be issued from the
Monday following notification, unless the Commission issues
instructions to the contrary.

If

the applications received in a
3.
the total amount of
particular application week exceeds
the remaining amount
available under paragraph 1 the Commission shall take one
or more of the following steps:

(a) set a reduction coefficient applicable to applications for
refund certificates
lodged in that particular application
week, which have been notified to the Commission and
for which refund certificates have not yet issued;

For

1.
the purposes of Article 49 of Regulation (EC)
No 1291/2000, the provisions in paragraphs 2 to 11 of this
Article shall apply.

2.
From 1 October of each budget period applications for
certificates in connection with an invitation to tender issued in
an importing third country, fixing the export refund in advance
lodged, may be made in
on the day the application is
accordance with this Article outside the periods laid down in
Articles 33 and 38, where the sum of the amounts corre-
sponding to a single invitation to tender for which one or
more applications for refund certificates have been made by
one or more exporters and for which no certificate has yet
been issued does not exceed EUR 2 million.

(21) OJ L 308, 27.11.2001, p. 16. Regulation as last amended by Regu-

lation (EC) No 2080/2004 (OJ L 360, 7.12.2004, p. 4).

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However, that limit may be increased to EUR 4 million if none
of the reduction coefficients published since the beginning of
the budget period and referred to in Article 37(1) exceeds 50 %.

3.
The amount in respect of which the certificate or certi-
ficates are applied for may not exceed the quantity specified in
the invitation to tender multiplied by the corresponding refund
rate(s), fixed in advance on the day the application is lodged. No
account shall be taken of tolerances or options provided for in
the invitation to tender.

4.
In addition to the information specified in Article 49(10)
of Regulation (EC) No 1291/2000 Member States shall imme-
diately inform the Commission of the amounts in respect of
which each certificate is applied for, and the date and time of
submission of each application.

5. Where the amounts notified under paragraph 4, when
added to the amounts in respect of which one or more certi-
ficates have already been applied for as part of the same invi-
tation to tender, exceed the applicable limit referred to in
paragraph 2 the Commission shall inform the Member States
within two working days of the receipt of the additional infor-
mation referred to in paragraph 4 that the refund certificate
shall not be issued to the operator.

6.
The Commission may suspend application of paragraph 2
where the cumulative sum of the amounts of refund certificates
which may be issued in accordance with Article 49 of Regu-
lation (EC) No 1291/2000 exceeds EUR 4 million in a budget
period. Decisions to suspend shall be published in the Official
Journal of the European Union.

7.
By way of exception from Article 39(1) and (2) of this
Regulation refund certificates issued in accordance with Article
49 of Regulation (EC) No 1291/2000 shall be valid with effect
from the day on which they are issued within the meaning of
Article 23(2) of Regulation (EC) No 1291/2000. Refund certi-
the end of
ficates shall be valid until
the eighth month
following the month of
issue, or until 30 September,
whichever is the sooner. Rates fixed in advance are valid until
the last day of the certificate’s validity.

the agency that

8. Where the competent authority has been satisfied in
accordance with Article 49(9)(a) of Regulation (EC) No
1291/2000 that
issued the invitation to
tender has cancelled the contract for reasons which are not
attributable to the successful tenderer and are not considered
to constitute force majeure, it shall release the security in cases
where the rate of the refund fixed in advance in respect of the
basic product corresponding to the largest refund compared
with the other basic products used is higher than or equal to
the rate of the refund valid on the last day of the certificate's
validity.

of

49(9)(b)

Regulation

9. Where the competent authority has been satisfied in
accordance with Article
(EC)
No 1291/2000 that the agency that issued the invitation to
tender has obliged the successful tenderer to accept changes
to the contract for reasons that are not attributable to him
and are not considered to constitute force majeure,
it may
extend the validity of
the certificate and the period during
which the rate of the refund fixed in advance are to apply
until to 30 September.

of

the

49(9)(c)

tenderer

successful

furnishes proof
Regulation

in
10. Where
accordance with Article
(EC)
No 1291/2000 that the invitation to tender or the contract
concluded following the award provided for a downward
tolerance or option of more than 5 % and that the agency
that issued the invitation to tender is invoking the relevant
clause, the obligation to export shall be deemed to have been
fulfilled where the quantity exported is not more than 10 % less
than the quantity corresponding to the amount for which the
certificate was issued.

The first subparagraph shall apply on condition that the rate of
the refund fixed in advance in respect of the basic product
corresponding to the largest refund compared with the other
basic products used is higher than or equal to the rate of the
refund valid on the last day of validity of the certificate. In such
cases the rate of 95 % referred to in Article 44(4) of this Regu-
lation shall be replaced by 90 %.

11.
For the purposes of this Article the time-limit of 21 days
specified in Article 49(5) of Regulation (EC) No 1291/2000
shall be 44 days.

Article 42

prejudice

to Article

(EC)
Without
No 1291/2000, extracts valid throughout
the Community
may be taken from certificates registered as valid in a single
Member State.

of Regulation

10

SECTION 2

Securities

Article 43

Applications for refund certificates, save those in respect of food
aid operations referred to in Article 40, shall be valid only if a
security equal to 25 % of the amount applied for has been
lodged in accordance with the conditions set out in Article
15 of Regulation (EC) No 1291/2000.

The security shall be released in accordance with the conditions
set out in Article 44 of this Regulation.

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Article 44

1.
If a reduction coefficient is applied pursuant to Article
37(2) or Article 38(3)(a), part of the security, equal to the
amount lodged multiplied by the reduction coefficient, shall
be released immediately.

Paragraph 1 shall apply only to certificates and extracts
2.
from certificates returned to the issuing authority during the
budget period in respect of which the certificates have been
issued, provided that they are returned not later than 30 June
of that period.

If the applicant withdraws his application for a certificate,
2.
in accordance with Article 37(2), 80 % of the original security
shall be released.

3.
The security shall be released in full once the holder of the
certificate has applied for refunds totalling 95 % of the amount
in respect of which the certificate was issued. On application by
the titular holder, Member States may release the security by
instalments in proportion to the amounts in respect of which
the conditions referred to in Article 31(2) and (3) have been
fulfilled, provided that evidence has been produced that an
amount equal to at least 5 % of that indicated on the certificate
has been applied for.

4. Where applications have been made for refunds in respect
of less than 95 % of the amount for which the certificate was
issued, part of the security, equal to 25 % of the difference
for which the certificate was
between 95 % of the amount
issued and the amount of
refunds actually used, shall be
forfeited.

if the amount in respect of which the conditions
However,
referred to in Article 31(2) and (3) have been fulfilled is less
than 5 % of the amount indicated on the certificate, the whole
of the security shall be forfeit.

If the total amount of the security which would be forfeited
comes to EUR 100 or less for a given certificate, the Member
State concerned shall release the whole of the security.

Article 45

1. Where the certificate or an extract from the certificate is
returned to the issuing authority within a period corresponding
to the initial two-thirds of its term of validity, the corresponding
amount of security to be forfeited shall be reduced by 40 %, for
which purpose, any part of a day shall count as a whole day.

Where the certificate or extract from the certificate is returned
to the issuing authority within a period corresponding to the
last third of its term of validity or during the month following
the expiry date, the corresponding amount of security to be
forfeited shall be reduced by 25 %.

CHAPTER IV

EXPORTS NOT COVERED BY CERTIFICATES

Article 46

For each budget period from 1 October 2004, exports not
covered by a certificate shall be eligible for payment of a
refund within the limit of a total reserve of EUR 40 million
for each budget year.

Article 47

Article 46 shall not apply to exports which are part of an
1.
international food aid operation within the meaning of Article
10(4) of the Agreement, nor to the supplies referred to in the
third indent of the second subparagraph of Article 4(1) and in
Articles 36(1), 40(1), 44(1) and 46(1) of Regulation (EC)
No 800/1999.

2.
Article 46 shall apply to exports by operators that have
not held a refund certificate since the beginning of the budget
period in question and do not hold such a certificate on the
date of export. The applications submitted by the operator on
the terms set out
in Article 32(1) during the budget year,
including the submission of the application for the export in
question,
shall not give rise to payment of more than
EUR 75 000.

the

as being

the specific application is

regarded by the competent
If
authority
customs declaration within the
meaning of Article 5(1) of Regulation (EC) No 800/1999, the
date of the application may, if the competent authority agrees,
be the date on which the customs authority accepted the export
declaration in question.

Article 46 shall apply only in the Member State in which

3.
the operator is established.

Article 48

Member States shall notify the Commission no later than the
fifth day of each month of the amounts of the refunds granted
pursuant to Article 46 from the sixteenth day to the end of the
previous month, and no later than the twentieth day of each
month of
to
Article 46 from the first to the fifteenth day of that month.
Where applicable, Member States shall inform the Commission
that no amounts have been granted between the relevant days.

the refunds granted pursuant

the amounts of

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the sum of

the amounts notified by the Member States
If
reaches EUR 30 million the Commission may, taking account
of the Community’s international commitments, suspend the
application of Article 46 to exports not covered by a refund
certificate, for a maximum of 20 working days.

the same circumstances,

Under
in
accordance with Article 8(3) of Regulation (EC) No 3448/93,
suspend the application of Article 46 of this Regulation to
exports not covered by a refund certificate,
for a period
exceeding 20 working days.

the Commission may,

CHAPTER V

OBLIGATIONS FOR THE EXPORTER

Article 49

1. When goods are to be exported, the party concerned shall
declare the quantities of basic products, of products derived
from the processing thereof, or of products assimilated to one
of those two categories in accordance with Article 3, which
have actually been used, within the meaning of Article 10, in
the manufacture of those goods, on which a refund will be
requested, or otherwise refer to that composition if
it has
been determined in accordance with the third paragraph of
Article 10.

2. When goods have been used in the manufacture of goods
to be exported, the declaration by the party concerned shall
include the quantity of
the goods actually used and the
nature and quantity of each of the basic products, of products
derived from the processing thereof and/or of products
assimilated to one of those two categories in accordance with
Article 3, from which the goods in question are derived.

The party concerned shall, in support of his declaration, supply
the competent authorities with all documents and information
which the latter consider relevant.

The competent authorities shall verify by any appropriate means
the accuracy of the declaration made to them.

At the request of the competent authorities of the Member
3.
State on whose territory the customs export formalities are
carried out, the competent authorities of the other Member
States shall communicate to them directly all
information
they are able to obtain to enable the declaration made by the
party concerned to be verified.

if

the latter have already been determined
those quantities,
pursuant
to the third paragraph of Article 10 and on
condition that the manufacturer places at the disposal of the
authorities
the
declaration.

information necessary

to verify

the

all

Article 51

Where the exporter does not draw up the declaration referred to
in Article 49 or does not provide satisfactory information in
support of his declaration, he shall not be entitled to a refund.

However, if the goods concerned are listed in columns 1 and 2
of Annex IV, the party concerned may, at his express request, be
granted a refund. The nature and quantity of the basic products
taken into consideration for the calculation of such refund shall
be determined from an analysis of the goods to be exported and
in accordance with the table in Annex IV. The competent
authority shall decide on the conditions under which the
analysis
is to be carried out and the information to be
supplied in support of the request.

The cost of such analysis shall be borne by the exporter.

Article 52

1.
Article 49 shall not apply to the quantities of agricultural
products determined in accordance with Annex III, with the
exception of the following:

(a) quantities of products as

referred to in Article 49(1)
exported in the form of goods obtained partly from
products
refund is
for which the payment of export
covered by the Regulations referred to in Article 1(1) and
partly from other products,
in accordance with the
conditions laid down in the third paragraph of Article 11;

(b) quantities of eggs or egg products exported in the form of

pasta falling within CN code 1902 11 00;

(c)

the quantity of dry-matter contained in fresh pasta, as
referred to in the second paragraph of Article 11;

(d) the nature of the basic products actually used in the manu-
falling within CN codes
(sorbitol)
the
from

facture of D-glucitol
2905 44 and 3824 60,
proportions
amylaceous products and sucrose;

and, where
(sorbitol)

necessary,
obtained

of D-glucitol

Article 50

(e) quantities of casein exported in the form of goods falling

within CN code 3501 90 90;

By way of derogation from Article 49, and in consultation with
the competent authorities, the declaration of the products or
goods used may be replaced by an aggregated declaration of the
quantities of products used or by a reference to a declaration of

(f)

the degree plato of beer made from malt falling within CN
code 2202 90 10;

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(g) the quantities of unmalted barley accepted by the competent

authorities.

The description of the goods given on the export declaration
and the application for a refund on goods listed in Annex III
shall take account of the nomenclature in that Annex.

2. When goods are analysed for the purposes of Articles 49,
50, 51 or of paragraphs 1 or 3 of this Article, the methods of
analysis shall be those referred to in Commission Regulation
(EEC) No 4056/87 (22) or, in their absence, those applicable for
the Common Customs Tariff classification of similar goods
which are imported into the Community.

determined

in accordance with

The quantities of goods exported and the quantities of the
3.
products referred to in Article 49(1) or a reference to the
composition
third
paragraph of Article 10 shall be entered on the document
certifying exportation. However, where the second paragraph
of Article 51 applies, the latter quantities shall be replaced by
the quantities of basic products listed in column 4 of Annex IV,
corresponding to the results of
the goods
exported.

the analysis of

the

4.
In order for a refund to be granted on goods falling
within CN codes 0403 10 51 to 0403 10 99, 0403 90 71 to
0403 90 99, 0405 20 10, 0405 20 30, and 2105 00 99, the
goods shall meet the requirements in Directive 92/46/EEC, in
particular
the requirement of having been prepared in an
approved establishment and of complying with the health
marking requirements specified in point A of Chapter IV of
Annex C thereto.

In order for a refund to be granted on goods falling within CN
codes 3502 11 90 and 3502 19 90, the goods shall comply
with the provisions laid down in Chapter XI of the Annex to
Directive 89/437/EEC.

For the purposes of Articles 49 and 50, each Member
5.
State shall
inform the Commission of the checks carried out
in its territory on the various kinds of goods exported. The
Commission shall inform the other Member States accordingly.

Article 53

0405 20 10,

0405 20 30,

1.
Pursuant to Articles 49 and 50, for goods falling within
to
CN codes
1806 90 90, 1901 or 2106 90 98 containing a high percentage
falling within CN codes 0402 10 19,
of milk products
0402 21 19, 0405 or 0406,
the party concerned shall
provide a declaration that none of those milk products have
been imported from third countries or a specification of the
quantities of those milk products imported from third countries.

1806 90 60

(22) OJ L 379, 31.12.1987, p. 29. Regulation as amended by Regulation

(EC) No 202/98 (OJ L 21, 28.1.1998, p. 5).

For the purposes of paragraph 1,

‘containing a high
2.
percentage’ shall mean containing 51 kilograms or more of
the milk products referred to in paragraph 1 used per 100
kilograms of goods exported.

the quantities

3. Where a request
to be
is made for
determined in accordance with the third paragraph of Article
10, the competent authority may accept an attestation by the
party concerned that milk products referred to in paragraph 1
which have been imported from third countries will not be
used.

4.
A declaration made in accordance with paragraph 1 or an
attestation as provided for in paragraph 3 may be accepted by
the competent authority where it is satisfied that the price paid
for the milk product referred to in paragraph 1 incorporated in
the exported goods is at or close to the price prevailing on the
Community market for an equivalent product. In comparing the
prices, account shall be taken of the date the milk product was
purchased.

CHAPTER VI

PAYMENT OF THE REFUND

Article 54

In the case of exports effected between 1 October and
1.
15 October of each year, refunds shall not be paid before
16 October.

is

As regards exports effected with presentation of a refund certi-
ficate issued in respect of a budget period, and where the
there
Commission considers
the
that
a danger
Community does not meet
its international commitments,
refund payments scheduled after the end of that period shall
not be made before 16 October. In that case the time-limit
referred to in Article 49(8) of Regulation (EC) No 800/1999
may be temporarily extended to three months and 15 days by
way of a regulation to be published before 20 September in the
Official Journal of the European Union.

that

By way of derogation from Article 28(6) of Regulation
2.
(EC) No 800/1999,
in the case of refund certificates issued
for use as from 1 June in respect of goods to be exported
before 1 October, the basic products as listed in Annex I to
this Regulation may remain under customs control with a view
to processing for three months from the date of acceptance of
the payment declaration.

By way of derogation from Article 29(5) of Regulation (EC)
No 800/1999, in the case of refund certificates issued for use
as from 1 June in respect of goods to be exported before 1
October, goods may remain under a customs-warehousing or
free zone procedure for
from the date of
acceptance of the payment declaration.

three months

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CHAPTER VII

OBLIGATION TO NOTIFY

Article 55

Before the 10th day of each month the Member States

1.
shall notify the Commission of the following:

(a)

the amounts in respect of which refund certificates were
returned during the previous month in accordance with
Article 45(1);

(b) the amounts on refund certificates falling due the previous
month for which the obligations referred to in Article 31(1)
were not fulfilled in accordance with Article 31(2) or (3);

(c) refund certificates issued during the previous month, as

referred to in Article 40;

(d) refund certificates issued during the previous month in
accordance with Article 49 of Regulation (EC) No
1291/2000.

The amounts referred to in point (b) of the first subparagraph
shall be differentiated by reference to the budget period of the
refund certificate to which they relate.

2.
Before 1 November of each year Member States shall
notify the Commission of the total amounts attributed before
1 October of that year to refund certificates issued in the budget
period ending 30 September of the previous calendar year.

Article 56

1. Member States shall, at the latest by the end of the month
following each month of the calendar year, communicate to the
Commission by way of the secured web-based Data Exchange
System known as DEX, statistical information on goods covered
by this Regulation in respect of which export refunds were
granted in the previous month, broken down by eight-digit
CN code and comprising:

(a)

the quantities of such goods, expressed in tonnes or another
stated unit of measurement;

(b) the amount, expressed in euros or in national currency, of
export refunds granted the previous month in respect of
each of the basic agricultural products concerned;

(c)

the quantities, expressed in tonnes, of each of the basic
agricultural products in respect of which refunds were
granted.

2.
Before 1 January of each year, the Member States shall
notify the Commission of the total amounts of refunds which
they have actually granted until 30 September of the previous
year on goods exported in previous budget periods not
previously notified, specifying the periods concerned.

For the purposes of paragraphs 1 and 2 refunds granted
include advance payments. Reimbursements of refunds

3.
shall
unduly paid shall be notified separately.

CHAPTER VIII

FINAL PROVISIONS

Article 57

Regulations (EEC) No 3615/92,
No 1520/2000 are repealed.

(EC) No 3223/93 and (EC)

References to the repealed Regulations shall be construed as
references to this Regulation and shall be read in accordance
with the correlation table in Annex IX.

Article 58

This Regulation shall enter into force on the third day following
that of
the European
Union.

its publication in the Official

Journal of

It shall apply to applications submitted from 8 July 2005 for
certificates for use from 1 October 2005.

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

Done at Brussels, 30 June 2005.

For the Commission

Günter VERHEUGEN
Vice-President

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ANNEX I

Basic Products

Description

Milk in powder, granules or other solid forms, not containing added sugar or other sweetening matter, of a fat content, by
weight, not exceeding 1,5 % (Product Group 2)

Milk in powder, granules or other solid forms, not containing added sugar or other sweetening matter, of a fat content, by
weight, of 26 % (Product Group 3)

CN code

ex 0402 10 19

ex 0402 21 19

ex 0404 10 02

Whey in powder, granules or other solid forms, not containing added sugar or other sweetening matter (Product Group 1)

to

ex 0404 10 16

ex 0405 10

Butter, of a fat content by weight of 82 % (Product Group 6)

ex 0407 00 30

Poultry eggs, in shell, fresh or preserved, other than for hatching

ex 0408

Eggs, not in shell, and egg yolks, fit for human consumption, fresh, dried, frozen or otherwise preserved, unsweetened

1001 10 00

Durum wheat

1001 90 99

Common wheat and meslin, other than for sowing

1002 00 00

Rye

1003 00 90

Barley, other than seed barley

1004 00 00

Oats

1005 90 00

Maize (corn), other than seed maize

ex 1006 30

Wholly milled rice

1006 40 00

Broken rice

1007 00 90

Grain sorghum, other than hybrids, for sowing

1701 99 10

White sugar

ex 1702 19 00

Lactose containing, in the dry state, 98,5 % of the pure product

1703

Molasses resulting from the extraction or refining of sugar

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ANNEX II

Goods on which export refunds may be paid

CN code

Description

Agricultural products in respect of which an export refund may be granted

III: see Annex III

Cereals (1)

Rice (2)

Eggs (3)

Sugar,
molasses or
isoglucose (4)

Milk
products (5)

1

2

3

4

5

6

7

ex 0403

Buttermilk, curdled milk and cream, yoghurt, kephir and
other fermented or acidified milk and cream, whether or
not concentrated or containing added sugar or other
sweetening matter or flavoured or containing added
fruit, nuts or cocoa:

0403 10

– Yoghurt:

0403 10 51 to
0403 10 99

– – Flavoured or containing added fruit, nuts or cocoa:

– – – Flavoured

– – – other:

– – – – Containing added fruit and/or nuts

– – – – Containing added cocoa

0403 90

– Other:

0403 90 71 to
0403 90 99

– – Flavoured or containing added fruit and/or nuts or

cocoa:

– – – Flavoured

– – – Other:

– – – – Containing added fruit or nuts

– – – – Containing added cocoa

ex 0405

Butter and other fats and oils derived from milk; dairy
spreads:

0405 20

– Dairy spreads:

0405 20 10

– – Of a fat content, by weight, of 39 % or more but

less than 60 %

0405 20 30

– – Of a fat content, by weight, of 60 % or more but

not exceeding 75 %

ex 0710

Vegetables (uncooked or cooked by steaming or boiling
in water), frozen:

0710 40 00

– Sweet corn

– – In ear form

– – In grain form

_____________
(1) Council Regulation (EC) No 1784/2003 (OJ L 270, 21.10.2003, p. 78).
(2) Council Regulation (EC) No 1785/2003 (OJ L 270, 21.10.2003, p. 96).
(3) Council Regulation (EEC) No 2771/75 (OJ L 282, 1.11.1975, p. 45).
(4) Council Regulation (EC) No 1260/2001 (OJ L 178, 30.6.2001, p. 1).
(5) Council Regulation (EC) No 1255/1999 (OJ L 160, 26.6.1999, p. 48).

X

X

X

X

X

X

X

III

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

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1

2

3

4

5

6

7

ex 0711

Vegetables provisionally preserved (for example, by
sulphur dioxide gas,
in sulphur water or in
other preservative solutions), but unsuitable in that
state for immediate consumption

in brine,

0711 90 30

– – – Sweet corn:

– – – – In ear form

– – – – In grain form

ex 1517

Margarine; edible mixtures or preparations of animal or
vegetable fats or oils or of fractions of different fats or
oils of this chapter, other than edible fats or oils or their
fractions of heading No 1516:

1517 10

– Margarine, excluding liquid margarine

1517 10 10

– – Containing more than 10 % but not more than

15 % by weight of milk fats

1517 90

– Other:

1517 90 10

– – Containing more than 10 % but not more than

15 % by weight of milk fats

1702 50 00

– Chemically pure fructose

ex 1704

1704 10

1704 90

Sugar confectionery (including white chocolate), not
containing cocoa:

– Chewing gum, whether or not sugar-coated

– Other:

1704 90 30

– – White chocolate

1704 90 51 to
1704 90 99

– – Other

1806

Chocolate and other food preparations containing cocoa

1806 10

– Cocoa powder, containing added sugar or other

sweetening matter

1806 20

– – sweetened exclusively by the addition of sucrose

– – Other

– Other preparations in blocks, slabs or bars weighing
more than 2 kg or in liquid, paste, powder, granular
immediate
or other bulk form in containers or
packings, of a content exceeding 2 kg:

– – Chocolate milk crumb (of CN code 1806 20 70)

– – Other preparations of heading No 1806 20

1806 31 00 and
1806 32

– Other, in blocks, slabs or bars

1806 90

– Other:

– – ex 1806 90 (11, 19, 31, 39, 50)

– – ex 1806 90 (60, 70, 90)

X

III

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

L 172/46

EN

Official Journal of the European Union

5.7.2005

1

2

3

4

5

6

7

ex 1901

food preparations of
extract, not

flour, groats meal,
Malt extract;
starch or malt
containing cocoa or
containing less than 40 % by weight of cocoa calculated
on a totally defatted basis, not elsewhere specified or
included; food preparations of goods of headings 0401
to 0404, not containing cocoa or containing less than
5 % by weight of cocoa calculated on a totally defatted
basis, not elsewhere specified or included:

1901 10 00

– Preparations for infant use, put up for retail sale

– – Food preparations of products of heading Nos 0401
to 0404, containing less than 5 % by weight of
cocoa calculated on a totally defatted basis

– – Other

1901 20 00

– Mixes and doughs for

the preparation of bakers'
wares, pastry-cooks, products or biscuits of heading
No 1905

– – Food preparations of products of heading Nos 0401
to 0404, containing less than 5 % by weight of
cocoa calculated on a totally defatted basis

1901 90

1901 90 11 and
1901 90 19

– – Other

– Other:

– – Malt extract

– – Others

1901 90 99

– – – Other:

ex 1902

– – – – Food preparations of goods of heading Nos
0401 to 0404, containing less than 5 % by
weight of cocoa calculated on a totally defatted
basis

– – – – Other

substances) or otherwise prepared,

Pasta, whether or not cooked or stuffed (with meat or
other
such as
lasagne, gnocchi, ravioli,
spaghetti, macaroni, noodles,
cannelloni, couscous, whether or not prepared:

– Uncooked pasta, not stuffed or otherwise prepared:

1902 11 00

– – Containing eggs:

– – – Of durum wheat and pasta made from other

cereals

– – – Other:

1902 19

– – Other:

– – – Of durum wheat and pasta made from other

cereals

– – – Other:

X

X

X

X

X

X

X

III

X

III

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

5.7.2005

EN

Official Journal of the European Union

L 172/47

5

X

X

X

X

X

X

6

X

X

7

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

1

2

1902 20

– Stuffed pasta, whether or not cooked or otherwise

1902 20 91 and
1902 20 99

1902 30

1902 40

prepared:

– – Other:

– Other pasta

– Couscous:

1902 40 10

– – Unprepared:

1902 40 90

1903 00 00

1904

– – – Of durum wheat

– – – Other

– – Other

Tapioca and substitutes therefor prepared from starch, in
the form of
flakes, grains, pearls, siftings or similar
forms

Prepared foods obtained by the swelling or roasting of
cereals or cereal products (for example, corn flakes);
cereals, (other than maize (corn)) in grain form or in
the form of flakes or other worked grains (except flour
and meal), pre-cooked, or otherwise prepared, not
elsewhere specified or included

– Unsweetened puffed rice or pre-cooked rice

– – Containing cocoa (1)

– – Not containing cocoa

– Other, containing cocoa (1)

– Other

1905

Bread, pastry, cakes, biscuits and other bakers' wares,
whether or not containing cocoa; communion wafers,
empty cachets of a kind suitable for pharmaceutical
use, sealing wafers, rice paper and similar products:

1905 10 00

– Crispbread

1905 20

– Gingerbread and the like

1905 31

1905 32

1905 40

1905 90

1905 90 10

1905 90 20

1905 90 30

– Sweet biscuits, waffles and wafers

– – Sweet biscuits

– – Waffles and wafers

– Rusks, toasted bread and similar toasted products

– Other:

– – Matzos

– – Communion wafers,

empty cachets of a kind
suitable for pharmaceutical use, sealing wafers, rice
paper and similar products:

– – – Bread, not containing added honey, eggs, cheese or
fruit, and containing by weight in the dry matter
state not more than 5 % of sugars and not more
than 5 % of fat

_____________
(1) Containing no more than 6 % of cocoa.

3

X

X

III

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

4

X

X

X

III

III

X

X

X

L 172/48

EN

Official Journal of the European Union

5.7.2005

7

X

X

X

6

X

X

X

X

X

X

X

X

X

X

4

5

X

1

2

1905 90 45 to
1905 90 90

ex 2001

– – – Other products

Vegetables, fruit, nuts and other edible parts of plants,
prepared or preserved by vinegar or acetic acid:

2001 90

– Other:

2001 90 30

– – Sweet corn (Zea mays var. saccharata):

– – – In ear form

– – – In grain form

2001 90 40

– – Yams, sweet potatoes and similar edible parts of
plants containing 5 % or more by weight of starch

ex 2004

2004 10

Other vegetables prepared or preserved otherwise than
by vinegar or acetic acid, frozen, other than products of
heading No 2006

– Potatoes:

– – Other:

3

X

X

III

X

2004 10 91

– – – In the form of flour, meal or flakes

X

X

2004 90

– Other vegetables and mixtures of vegetables:

2004 90 10

– – Sweet corn (Zea mays var. saccharata):

X

– – – In ear form

– – – In grain form

ex 2005

Other vegetables prepared or preserved otherwise than
by vinegar or acetic acid, not frozen, other than products
of heading No 2006

2005 20

– Potatoes:

2005 20 10

– – In the form of flour, meal or flakes

2005 80 00

– Sweet corn (Zea mays var. saccharata):

– – In ear form

– – In grain form

ex 2008

Fruits, nuts and other edible parts of plants, otherwise
prepared or preserved, whether or not containing added
sugar or other sweetening matter or spirit, not elsewhere
specified or included:

2008 99

– – Other:

– – – Not containing added spirit:

– – – – Not containing added sugar:

2008 99 85

– – – – – Maize (corn) other than sweet corn (Zea mays

var. saccharata):

– – – – – – In ear form

– – – – – – In grain form

2008 99 91

– – – – – Yams, sweet potatoes and similar edible parts
of plants containing 5 % or more by weight of
starch

X

III

X

X

III

X

III

X

5.7.2005

EN

Official Journal of the European Union

L 172/49

1

2

3

4

5

6

7

ex 2101

Extracts, essences and concentrates, of coffee,
tea or
maté and preparations with a basis of these products
or with a basis of coffee, tea or maté; roasted chicory
and other
and extracts,
essences and concentrates thereof:

roasted coffee

substitutes,

– Extracts, essences and concentrates of coffee and
preparations with a basis of these extracts, essences
or concentrates or with a basis of coffee:

2101 12 98

– – – Other

2101 20

– Extracts, essences and concentrates, of tea or maté,
and preparations with a basis of
these extracts,
essences or concentrates, or with a basis of tea or
maté:

2101 20 98

– – – Other

2101 30

– Roasted chicory and other roasted coffee substitutes,

and extracts, essences and concentrates thereof:

– – Roasted chicory and other roasted coffee substitutes:

2101 30 19

– – – Other

– – Extracts,

essences

and concentrates of

roasted

chicory and other roasted coffee substitutes:

2101 30 99

– – – Other

ex 2102

(active or

Yeasts
single-cell micro-
inactive); other
organisms, dead (but not including vaccines of heading
No 3002); prepared baking powders:

2102 10

– Active yeasts

2102 10 31 and
2102 10 39

– – Bakers' yeast:

2105

cream and other

Ice
containing cocoa:

– Containing cocoa

– Other

edible

ice, whether or not

ex 2106

Food preparations not elsewhere specified or included:

2106 90

– Other:

2106 90 10

– – Cheese fondues

2106 90 92 and
2106 90 98

– – Other:

2202

Waters,
including mineral waters and aerated waters,
containing added sugar or other sweetening matter or
flavoured,
and other non-alcoholic beverages, not
including fruit or vegetable juices of heading No 2009:

2202 10 00

– Waters, including mineral waters and aerated waters,
containing added sugar or other sweetening matter or
flavoured

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

L 172/50

EN

Official Journal of the European Union

5.7.2005

1

2

3

4

5

6

7

2202 90

– Other:

2202 90 10

– – Not containing products of heading Nos 0401 to
0404 or fat obtained from products of heading Nos
0401 to 0404:

– – – Beer made from malt, of an actual alcoholic
strength by volume not exceeding 0,5 % vol

– – – Other

– – Other

2202 90 91 to
2202 90 99

2205

ex 2208

2208 20

2208 30

ex 2208 30 32 to
2208 30 88

2208 50 11 to
2208 50 19

2208 50 91 to
2208 50 99

2208 60

2208 70

2208 90

Vermouth and other wine of fresh grapes flavoured with
plants or aromatic substances

Undenatured ethyl alcohol of an alcoholic strength by
volume of less than 80 % vol; spirits, liqueurs and other
spirituous beverages:

– Spirits obtained by distilling grape wine or grape marc

– Whiskies:

– – Other than Bourbon whiskey

– – – Whiskies, other than those listed in Regulation

(EEC) No 2825/93

– Gin

– Geneva

– Vodka

– Liqueurs and cordials

– Other:

2208 90 41

– – – – Ouzo, in containers holding 2 litres or less

2208 90 45

– – – – – – – Calvados, in containers holding 2 litres or

less

2208 90 48

– – – – – – – Other

spirits

distilled

from fruit,

in

containers holding 2 litres or less

2208 90 52

– – – – – – – Korn, in containers holding 2 litres or less

2208 90 56

– – – – – – – Other, in containers holding 2 litres or less

2208 90 69

– – – – – Other

spirituous beverages,

in containers

holding 2 litres or less

2208 90 71

– – – – – Spirits distilled from fruit,

in containers

holding more than 2 litres

2208 90 77

– – – – – Other, in containers holding more than 2 litres

2208 90 78

– – – – Other spirituous beverages, in containers holding

more than 2 litres

III

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

5.7.2005

EN

Official Journal of the European Union

L 172/51

1

ex 2905

2

Acyclic alcohols and their halogenated, sulphonated,
nitrated or nitrosated derivatives:

2905 43 00

– – Mannitol

2905 44

– – D-glucitol (sorbitol)

ex 3302

substances

Mixtures of odoriferous
and mixtures
(including alcoholic solutions) with a basis of one or
more of
raw
materials in industry; other preparations based on odor-
iferous substances, of a kind used for the manufacture of
beverages:

these substances, of a kind used as

3302 10

– Of a kind used in the food or drink industries:

3302 10 29

– – – – – Other

3501

3501 10

3501 90

3501 90 10

3501 90 90

ex 3502

3502 11

3502 11 90

3502 19

3502 19 90

3502 20

Casein, caseinates and other casein derivatives; casein
glues:

– Casein

– Other:

– – Casein glues

– – Other:

Albumins, (including concentrates of two or more whey
proteins, containing by weight more than 80 % whey
proteins, calculated on the dry matter), albuminates
and other albumin derivatives:

– Egg albumin:

– – Dried

– – – Other

– – Other

– – – Other

– Milk albumins: (Lactalbumins)

3502 20 91 and
3502 20 99

– – Other

ex 3505

Dextrins and other modified starches (for example, preg-
elatinised or esterified starches); glues based on starches,
or on dextrins or other modified starches, excluding
starches of heading No 3505 10 50

3505 10 50

– – – Starches, esterified or etherified

ex 3809

Finishing agents, dye carriers to accelerate the dyeing or
fixing of dyestuffs and other products and preparations
(for example, dressings and mordants), of a kind used in
the textile, paper, leather or like industries, not elsewhere
specified or included:

3809 10

– With a basis of amylaceous substances

ex 3824

Prepared binders for foundry moulds or cores; chemical
products and preparations of
the chemical or allied
industries (including those consisting of mixtures of
natural products), not elsewhere specified or included:

7

X

III

X

III

III

3

III

III

X

X

X

X

4

5

6

III

III

X

III

III

X

X

3824 60

– Sorbitol other than that of subheading 2905 44

III

III

L 172/52

EN

Official Journal of the European Union

5.7.2005

I
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%
5
9
0

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d
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–

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%
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5.7.2005

EN

Official Journal of the European Union

L 172/53

2
1

1
1

0
1

9

8

7

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EN

Official Journal of the European Union

5.7.2005

2
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EN

Official Journal of the European Union

L 172/55

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EN

Official Journal of the European Union

5.7.2005

2
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EN

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L 172/59

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L 172/64

EN

Official Journal of the European Union

5.7.2005

Coefficients for conversion into basic products for the products referred to in Article 8

ANNEX V

CN code

Processed agricultural product

Coefficient

Basic product

1101 00 11

Durum wheat flour with an ash content per 100 g of:

— 0 to 900 mg

— 901 to 1 900 mg

1101 00 15 and
1101 00 90

Common wheat and meslin flour with an ash content per 100 g of:

— 0 to 900 mg

— 901 to 1 900 mg

1102 10 00

Rye flour with an ash content per 100 g of:

— 0 to 1 400 mg

— 1 401 to 2 000 mg

1102 20 10

Maize (corn) flour of a fat content not exceeding 1,5 % by weight

1102 20 90

Maize (corn) flour of a fat content exceeding 1,5 % by weight

1102 30 00

Rice flour

1102 90 10

Barley flour

1102 90 30

Oat flour

1103 11 10

Groats and meal of durum wheat

ex 1103 11 90

Groats and meal of common wheat with an ash content not exceeding
600 mg per 100 g

1,33

1,09

1,33

1,09

1,37

1,08

1,20

1,10

1,00

1,20

1,20

1,42

1,37

Durum wheat

Durum wheat

Common wheat

Common wheat

Rye

Rye

Maize (corn)

Maize (corn)

Broken rice

Barley

Oats

Durum wheat

Common wheat

1103 13 10

1103 13 90

Groats and meal of maize (corn) flour of a fat content not exceeding
1,5 % by weight

1,20

Maize (corn)

Groats and meal of maize (corn) of a fat content exceeding 1,5 % by
weight

1,20

Maize (corn)

1103 19 10

Groats and meal of rye

1103 19 30

Groats and meal of barley

1103 19 40

Groats and meal of oats

1103 19 50

Groats and meal of rice

1103 20 10

Pellets of rye

1103 20 20

Pellets of barley

1103 20 30

Pellets of oats

1103 20 40

Pellets of maize (corn)

1103 20 50

Pellets of rice

1103 20 60

Pellets of wheat

1104 12 90

Flaked grains of oats

1,00

1,55

1,80

1,00

1,00

1,02

1,00

1,00

1,00

1,02

1,80

Rye

Barley

Oats

Broken rice

Rye

Barley

Oats

Maize (corn)

Broken rice

Common wheat

Oats

5.7.2005

EN

Official Journal of the European Union

L 172/65

CN code

Processed agricultural product

Coefficient

Basic product

1104 19 10

Rolled or flaked grains of wheat

1104 19 30

Rolled or flaked grains of rye

1104 19 50

Rolled or flaked grains of maize (corn)

1104 19 69

Flaked grains of barley

1104 19 91

Flaked rice

1104 22 20

Hulled (shelled or husked) grains of oats

1104 22 30

Hulled and sliced or kibbled grains of oats (‘Grütze’ or ‘grutten’)

1104 23 10

Hulled (shelled or husked) grains of maize (corn), whether or not sliced
or kibbled

1104 29 01

Hulled (shelled or husked) grains of barley

1104 29 03

Hulled and sliced or kibbled grains of barley (‘Grütze’ or ‘grutten’)

1104 29 05

Pearled grains of barley

1104 29 11

Hulled (shelled or husked) grains of wheat, whether or not sliced or
kibbled

1104 29 51

Grains of wheat, not otherwise worked than kibbled

1104 29 55

Grains of rye, not otherwise worked than kibbled

1104 30 10

Germ of wheat, whole, rolled, flaked or ground

1104 30 90

Germ of other cereals, whole, rolled, flaked or ground

1107 10 11

Malt, not roasted, of wheat, in the form of flour

1107 10 19

Malt, not roasted, of wheat, in another form

1107 10 91

Malt, not roasted, of other cereals, in the form of flour

1107 10 99

Malt, not roasted, of other cereals, in another form

1107 20 00

Roasted malt

1108 11 00

Wheat starch

1108 12 00

Maize (corn) starch

1108 13 00

Potato starch

1108 19 10

Rice starch

ex 1108 19 90

Barley or oat starch

1702 30 51

1702 30 59

Glucose and glucose syrup (1), not containing fructose or containing in
the dry state less than 20 % by weight of fructose, containing in the dry
state 99 % or more by weight of glucose, in the form of white crystalline
powder, whether of not agglomerated

1,02

1,40

1,44

1,40

1,00

1,60

1,70

1,30

1,50

1,50

1,60

1,02

1,00

1,00

0,25

0,25

1,78

1,27

1,78

1,27

1,49

2,00

1,60

1,60

1,52

1,60

2,09

Common wheat

Rye

Maize (corn)

Barley

Broken rice

Oats

Oats

Maize (corn)

Barley

Barley

Barley

Common wheat

Common wheat

Rye

Common wheat

Maize (corn)

Common wheat

Common wheat

Barley

Barley

Barley

Common wheat

Maize (corn)

Maize (corn)

Broken rice

Maize (corn)

Maize (corn)

Glucose and glucose syrup (1), not containing fructose or containing in
the dry state less than 20 % by weight of fructose, containing in the dry
state 99 % or more by weight of glucose, other

1,60

Maize (corn)

L 172/66

EN

Official Journal of the European Union

5.7.2005

CN code

Processed agricultural product

Coefficient

Basic product

1702 30 91

1702 30 99

1702 40 90

Glucose and glucose syrup (1), not containing fructose or containing in
the dry state less than 20% by weight of fructose, other, in the form of
white crystalline powder, whether or not agglomerated

Glucose and glucose syrup (1), not containing fructose or containing in
the dry state less than 20 % by weight of fructose, other

Glucose and glucose syrup (1), containing in the dry state at least 20 %
but less than 50 % by weight of fructose

ex 1702 90 50

Maltodextrine, in the form of a white solid, whether or not agglomerated

ex 1702 90 50

Maltodextrine and maltodextrine syrup, other

1702 90 75

Caramel, in the form of powder, whether or not agglomerated

1702 90 79

Caramel, other

2106 90 55

Flavoured or coloured glucose syrup and maltodextrine syrup

(1) Excluding isoglucose.

2,09

Maize (corn)

1,60

1,60

2,09

1,60

2,19

1,52

1,60

Maize (corn)

Maize (corn)

Maize (corn)

Maize (corn)

Maize (corn)

Maize (corn)

Maize (corn)

5.7.2005

EN

Official Journal of the European Union

L 172/67

ANNEX VI

Instructions in relation to the application for, issue and use of Refund Certificates

I. APPLICATION FOR REFUND CERTIFICATE

The ‘Export licence or advance fixing certificate’ shall be stamped ‘Refund certificate non-Annex I’. This information
may be computerised.

Applicants shall complete boxes 4, 8, 17 and 18 and, where appropriate, 7. In boxes 17 and 18, the amount shall be
entered in euro;

Boxes 13 to 16 shall not be completed.

In box 20, applicants shall state whether they plan to use the refund certificate only in the Member State which issued
it or whether they require a refund certificate which is valid throughout the Community.

Applicants shall enter in box 20 the words ‘Article 33’, or other words to the satisfaction of the competent authority,
if the application refers to a certificate provided for under Article 33 or the words ‘Article 38’, or other words to the
satisfaction of the competent authority, if the application refers to a certificate provided for under Article 38.

Applicants shall enter the place and date of application and sign the application.

II. APPLICATION FOR ADVANCE FIXING — REQUEST FOR EXTRACTS OF REFUND CERTIFICATES

1. Application for advance fixing at the time of application for a refund certificate

See Section I (applicants shall complete box 8).

2. Application for advance fixing after the refund certificate has been issued

In this case, the exporter shall complete an application and enter the following information:

— in boxes 1 and 2, the name of the body which issued the refund certificate for which advance fixing is

requested and the number of the certificate,

— in box 4, the name of the holder of the certificate,

— in box 8, ‘yes’ shall be ticked.

3. Applications for an extract from a refund certificate shall contain the following information:

— in boxes 1 and 2, the name of the agency which issued the refund certificate from which an extract is

requested and the number of the original certificate,

— in box 4, the name of the holder of the refund certificate,

— in boxes 17 and 18, the amount of the extract requested in euro.

III. ISSUE OF REFUND CERTIFICATES WITH ADVANCE FIXING FOR USE THROUGHOUT THE

COMMUNITY AND OF EXTRACTS FROM CERTIFICATES

Copies 1 and 2 shall be issued based on the models in Annex I to Regulation (EC) No 1291/2000.

On the title ‘Export licence or advance fixing certificate’ shall be stamped ‘refund certificate Non Annex I’.

L 172/68

EN

Official Journal of the European Union

5.7.2005

The form shall be completed as follows:

(a) The name and address of the body issuing the certificate shall be entered in box 1. The number of the refund

certificate (allocated by the issuing body) shall be entered in box 2 or box 23.

In the case of extracts from a refund certificate, ‘EXTRACT’ in bold font and capitals shall be entered in box 3.

(b) The name and full address of the holder shall be entered in box 4.

(c) Box 6 shall be deleted.

(d) The date on which the application for a refund certificate is lodged shall be entered in box 10 and the amount of

the security determined in accordance with Article 43 shall be entered in box 11.

(e) The expiry date shall be entered in box 12.

(f) Boxes 13 to 16 shall be deleted.

(g) Boxes 17 and 18 shall be completed on the basis of the amount determined in accordance with Articles 33 to

38.

(h) Box 19 shall be deleted.

(i) Any details provided in the application shall be entered in box 20.

(j)

Box 21 shall be completed as set out in the application.

(k) Box 22 shall contain the words:

‘for use from …’, determined in accordance with Article 33 or Article 38.

(l)

Box 23 shall be filled in.

(m) Box 24 shall be deleted.

IV. ISSUE OF REFUND CERTIFICATES WITHOUT ADVANCE FIXING FOR USE THROUGHOUT THE

COMMUNITY

These refund certificates shall be completed in the same way as the certificates referred to in Section III.

Box 21 shall be deleted.

If the holder of such a refund certificate subsequently requests advance fixing of the refund rates, he shall return the
original certificate and any extracts already issued. ‘Refund valid on [date], fixed in advance on [date]’ shall be entered
and completed in box 22 of the certificate.

V. USE OF CERTIFICATES

At the time of completion of the export formalities, the number(s) of the refund certificates used to cover the refund
application shall be entered in the single administrative document.

If a customs document other than the single administrative document is used, the number(s) of the certificate(s) used
to cover the refund application shall be entered on the national document.

5.7.2005

EN

Official Journal of the European Union

L 172/69

ANNEX VII

Conversion Rates for use in establishing the reference quantity as referred to in Articles 7 and 9

1. 6,06 kg of the pilot product of Product Group 1 shall correspond to 100 kg of whey assimilated to that pilot

product in accordance with Article 3(2),

2. 9,1 kg of the pilot product of Group 2 shall correspond to 100 kg of milk products assimilated to that pilot

product in accordance with Article 3(3)(a),

3. 1,01 kg of the pilot product of Group 2 shall correspond to the non-fat part of 100 kg of milk products assimilated
to that pilot product in accordance with Article 3(6) or Article 3(4) – second subparagraph – (a) per 1 % by weight of
non-fat dry matter contained in the milk product in question,

4. 0,8 kg of the pilot product of Group 2 shall correspond to the non-fat part of 100 kg of cheese assimilated to that
pilot product in accordance with Article 3(6) per 1 % by weight of non-fat dry matter contained in the cheese,

5. 3,85 kg of the pilot product of Group 3 shall correspond to 100 kg of one of the milk products assimilated to that
pilot product in accordance with Article 3(4) with a milk fat content in the dry matter of not more than 27 % by
weight per 1 % by weight of milk fat contained in the milk product in question.

However, at the request of the party concerned, 3,85 kg of the pilot product of Group 3 shall correspond to 100 kg
of liquid milk assimilated to that pilot product in accordance with 3(4) — first subparagraph — (a) with a milk fat
content in the liquid milk not exceeding 3,2 % by weight per 1 % by weight of milk fat contained in the milk
product in question,

6. 100 kg of the pilot product of Group 3 shall correspond to 100 kg of dry matter contained in one of the milk
products assimilated to that pilot product in accordance with Article 3(4) with milk fat content in the dry matter
exceeding 27 % by weight.

However, at the request of the party concerned, 12,32 kg of the pilot product of Group 3 shall correspond
to 100 kg of liquid milk assimilated to that pilot product in accordance with Article 3(4) — first subparagraph —
(a) with a milk fat content in the liquid milk exceeding 3,2 % by weight,

7. 1,22 kg of the pilot product of Group 6 shall correspond to 100 kg of one of the milk products assimilated to that
pilot product in accordance with Article 3(5) per 1 % weight of milk fat contained in the milk product in question,

8. 1,22 kg of the pilot product of Group 6 shall correspond to the fat part of 100 kg of one of the milk products
assimilated to that pilot product in accordance with Article 3(6) or 3(4) — second subparagraph — (b) per 1 % by
weight of milk fat contained in the milk product in question,

9. 0,8 kg of the pilot product of Group 6 shall correspond to the fat part of 100 kg of cheese assimilated to that pilot

product in accordance with Article 3(6) per 1 % by weight of milk fat contained in the cheese,

10. 77,5 kg of wholly milled round grain rice shall correspond to 100 kg of husked round-grain rice as referred to in

Article 3(7),

11. 69 kg of wholly milled long grain rice shall correspond to 100 kg of husked medium grain or long grain rice

referred to in Article 3(7),

12. 93,9 kg of wholly milled round grain rice shall correspond to 100 kg of semi-milled round grain rice as referred to

in Article 3(7),

13. 93,3 kg of wholly milled long grain rice shall correspond to 100 kg of semi-milled medium grain or long grain rice

as referred to in Article 3(7),

14. 92 kg of white sugar shall correspond to 100 kg of raw sugar referred to in Article 3(8)(a),

L 172/70

EN

Official Journal of the European Union

5.7.2005

15. 1 kg of white sugar shall correspond to 100 kg of sugar referred to in Article 3(8)(b) per 1 % of sucrose,

16. 1 kg of white sugar shall correspond to 100 kg of one of the products referred to in Article 3(8)(c) meeting the
conditions laid down in Article 3 of Regulation (EC) No 2135/95, per 1 % of sucrose (plus, where applicable, the
content of other sugars calculated in sucrose equivalent) determined in accordance with the said Article 3,

17. 100 kg of white sugar shall correspond to 100 kg of dry matter, determined in accordance with Article 5 of
Regulation (EC) No 2135/95, contained in isoglucose or isoglucose syrup referred to in Article 3(8)(d) meeting the
conditions laid down in Article 5 of Regulation (EC) No 2135/95.

5.7.2005

EN

Official Journal of the European Union

L 172/71

ANNEX VIII

Entries referred to in Article 27

The entries referred to in Article 27 shall be as follows:

— in Spanish:

retrocesión al titular, el …

— in Czech:

práva převedena zpět na držitele …

— in Danish:

tilbageføring til indehaveren den …

— in German:

Rückübertragung auf den Bescheinigungsinhaber am …

— in Estonian:

omanikule tagastatud õigused

— in Greek:

εκ νέου παραχώρηση στο δικαιούχο στις …

— in English:

rights transferred back to the titular holder on [date]

— in French:

rétrocession au titulaire le …

— in Italian:

retrocessione al titolare in data …

— in Latvian:

tiesības nodotas atpakaļ to nominālajam īpašniekam …

— in Lithuanian:

teisės grąžintos pradiniam turėtojui …

— in Hungarian: A jogok …-tól az eredeti jogosultra szálltak vissza

— in Dutch:

aan de titularis geretrocedeerd op …

— in Polish:

prawa przywrócone prawowitemu posiadaczowi …

— in Portuguese:

retrocessão ao titular em …

— in Slovak:

práva prenesené späť na držiteľa …

— in Slovene:

Pravice, prenesene nazaj na imetnika …

— in Finnish:

palautus todistuksenhaltijalle …

— in Swedish:

återbördad till licensinnehavaren den …

L 172/72

EN

Official Journal of the European Union

5.7.2005

ANNEX IX

Correlation Table

This Regulation

Regulation (EC) No 1520/2000

Regulation (EC) No 3223/93

Regulation (EEC) No 3615/92

Article 1(1)

Article 1(2)

Article 1(3)

Article 2(1)(1)

Article 2(1)(2)

Article 2(1)(3)

Article 2(1)(4)

Article 2(1)(5)

Article 2(1)(6)

Article 2(2)

Article 3(1)

Article 3(2)

Article 3(3)

Article 1(1)

Article 18

Article 4(4)

Article 1(2)(a)

—

Article 1(2)(d) (part of)

Article 1(3)(a)

Article 1(3)(b)

Article 1(3)(c)

Article 3(4) — 1st subparagraph

Article 1(3)(d)

Article 3(4) — 2nd subparagraph

Article 1(4)

Article 3(5)

Article 3(6)

Article 3(7)

Article 3(8)

Article 4

Article 5(1)

Article 5(2)

Article 5(3)

Article 6

Article 7

Article 8

Article 9

Article 10

Article 11

Article 12

Article 13

Article 14

Article 1(3)(e)

Article 1(3)(f)

Article 1(3)(g) (amended)

Article 1(3)(h)

Article 16(1) 1st subparagraph,
1st sentence

Article 2 — 1st paragraph

Article 2 — 3rd paragraph

Article 2 — 4th paragraph

Article 3(1) introductory phrase

Article 3(1)(a)

Article 3(1)(b)

Article 3(1)(c)

Article 3(2)

Article 3(3)(amended)

Article 4(1) — 1st and 3rd
subparagraphs

—

—

Article 1(2)(c) and (d)

Article 1(2)(c)

Article 1(2)(d)

Article 1(3)

Article 1(4)(a) and (b)

Article 1(4)(c),(d),(e) and (f)

5.7.2005

EN

Official Journal of the European Union

L 172/73

This Regulation

Regulation (EC) No 1520/2000

Regulation (EC) No 3223/93

Regulation (EEC) No 3615/92

Article 15(1)

Article 15(2)

Article 15(3)

Article 4(2)(a) to (e)

Article 4(3)

Article 4(5)

Article 16, 1st paragraph

Article 4(2) — 2nd subparagraph

Article 16, 2nd paragraph

Article 2 — 2nd paragraph

Article 17

Article 18(1)

Article 18(2)

Article 18(3)

Article 19(1)

Article 19(2)

Article 19(3)

Article 20(1)

Article 20(2)

Article 20(3)

Article 21

Article 22(1)

Article 22(2)

Article 22(3)

Article 23(1)

Article 23(2)

Article 23(3)

Article 23(4)

Article 24(1)

Article 24(2)

Article 25

Article 26

Article 27(1)

Article 27(2)

Article 27(3)

Article 28(1)

Article 28(2)

Article 29

Article 30

Article 4(6)(a)

Article 4(6)(b)

Article 4(6)(c)

Article 4(6)(d)

Article 4(7)

Article 4(8)

Article 4(9)

Article 5(1)(amended)

Article 5(2)

Article 9(2) — 6th subparagraph

Article 16(3) — 4th subparagraph

Article 1(2)(b)

Article 6(1)

Article 6(2)

Article 15(1) — 1st subparagraph

Article 15(1) — 2nd subparagraph

Article 15(2) (amended)

Article 15(3)

Article 7(1)

Article 6(4) and Annexes F — V

Article 6(5) and Article 6(1) —
1st subparagraph

Article 6(3)

Article 6a(1)

Article 6a(1a)

Article 6a(2)

Article 6a(3) (amended)

Article 6a(4)

Article 7(2)

Annex F II 3

L 172/74

EN

Official Journal of the European Union

5.7.2005

This Regulation

Regulation (EC) No 1520/2000

Regulation (EC) No 3223/93

Regulation (EEC) No 3615/92

Article 31(1)

Article 7(3)

Article 31(2) — 1st subparagraph

Article 7(4) — 1st subparagraph

Article 31(2) — 2nd and 3rd
subparagraphs

Article 7(4) — 2nd subparagraph

Article 31(2) — 4th subparagraph

Article 7(5) — 2nd subparagraph

Article 31(3)

Article 32

Article 33

Article 34

Article 35

Article 36

Article 37(1)

Article 37(2)

Article 37(3)

Article 38

Article 39(1)

Article 39(2)

Article 40

Article 41

Article 42

Article 43

Article 44

Article 45

Article 46

Article 47(1)

Article 47(2)

Article 47(3)

Article 48

Article 49(1)

Article 49(2)

Article 49(3)

Article 7(4) — 3rd subparagraph
(amended)

Annex F VI — 2nd to 5th sub-
paragraphs

Article 8(1)

Article 8(2)

Article 8(3) (amended)

Article 8(4)

Article 8(5)

Article 8(6) (amended)

Article 8(7) (amended)

Article 8(10) (amended)

Article 9(1) (amended)

Article 9(2) — 1st and 2nd
subparagraphs (amended)

Article 10

Article 10a (amended)

—

Article 11

Article 12(1) to (4) (amended)

Article 12(5) (amended)

Article 14(1) — 1st subparagraph
(amended)

Article 14(1) — 2nd subparagraph

Article 14(2) — 1st and 2nd
subparagraphs

Article 14(2) — 3rd subparagraph
(amended)

Article 14(3) (amended)

Article 16(1) — 1st subparagraph,
2nd sentence

Article 16(1) 2nd, 3rd and 4th
subparagraphs

Article 16(1) — 5th subparagraph

—

—

5.7.2005

EN

Official Journal of the European Union

L 172/75

This Regulation

Regulation (EC) No 1520/2000

Regulation (EC) No 3223/93

Regulation (EEC) No 3615/92

Article 50

Article 51

Article 52(1)

Article 52(2)

Article 52(3)

Article 52(4)

Article 52(5)

Article 53

Article 54(1)

Article 54(2)

Article 55(1)

Article 55(2)

Article 56(1)

Article 56(2)

Article 56(3)

Article 57

Article 58

Annex I

Annex II

Annex III

Annex IV

Annex V

Annex VI

Annex VII

Annex VIII

Annex IX

Article 16(2)

Article 16(3) — 1st, 2nd and 3rd
subparagraphs

Article 16(4) (amended)

Article 16(5)

Article 16(6)

Article 16(10)

Article 16(7)

Article 17 (amended)

Article 16(8)

Article 16(9)

Article 13(4) (amended)

—

—

Article 13(2)

Article 13(3)

—

—

Annex A

Annex B

Annex C

Annex D

Annex E

—

Article 1, Article 3(1)
and Article 3(2) (amended)

(amended)

—

—

Annex B

—

—

—

Part of Annex F

Article 3(1)(a) conversion rates
(amended)

Article 6a(2) (entries)

—

—

—