Commission Regulation (EC) No 423/2006 of  13 March 2006  derogating from Regulation (EC) No 800/1999 as regards proof that customs formalities for importation of milk and milk products in third countries have been completed
Date: 2006-03-13
Institutions: European Commission
Subjects: customs formalities, derogation from EU law, export, export refund, milk, milk product, third country

14.3.2006

EN

Official Journal of the European Union

L 75/3

COMMISSION REGULATION (EC) No 423/2006

of 13 March 2006

derogating from Regulation (EC) No 800/1999 as regards proof that customs formalities for
importation of milk and milk products in third countries have been completed

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EC) No 1255/1999 of 17
May 1999 on the common organisation of the market in milk
and milk products (1), and in particular the third indent of
Article 31(10) thereof,

Whereas:

(1)

(2)

(3)

(4)

that

The third indent of Article 31(10) of Regulation (EC) No
1255/1999 stipulates that in the case of differentiated
refunds the refund is to be paid on presentation of
proof
the products have reached the destination
indicated on the licence or another destination for
which a refund was fixed. Exceptions may be made to
this rule in accordance with the procedure laid down in
Article 42 of the same Regulation, provided conditions
are laid down which offer equivalent guarantees.

Commission Regulation (EC) No 351/2004 of 26
February 2004 fixing the export refunds on milk and
milk products (2) has introduced refunds differentiated
according to destination for all milk products from
27 February 2004.

Article 16 of Commission Regulation (EC) No 800/1999
of 15 April 1999 laying down common detailed rules for
the application of the system of export refunds on agri-
cultural products (3)
indicates which documents may
serve as proof that customs formalities for importation
have been completed in a third country in cases where
the refund rate is differentiated according to destination.
Under
in
certain specific cases to be determined, that proof of
import as referred to in that Article may be furnished
by a specific document or in any other way.

the Commission may decide,

that Article,

subjecting

Since
to the
the payment of
requirements of Article 16 of Regulation (EC) No

refunds

(1) OJ L 160, 26.6.1999, p. 48. Regulation as last amended by Regu-

lation (EC) No 1913/2005 (OJ L 307, 25.11.2005, p. 2).

(2) OJ L 60, 27.2.2004, p. 46.
(3) OJ L 102, 17.4.1999, p. 11. Regulation as last amended by Regu-

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

it

has

800/1999 entails a substantial change in the adminis-
trative procedures for both the national authorities and
and
administrative
exporters,
represents a significant financial burden. Obtaining the
proof referred to in Article 16 of that Regulation can
pose considerable administrative difficulties
in some
countries. Furthermore,
conditions of
export of dairy products may render obtaining such
proofs even more difficult and burdensome.

the particular

implications

(5)

(6)

(7)

imposed on exporters, and in order

the administrative and financial
To alleviate some of
constraints
to
allow the authorities and exporters to set up the new
arrangements for the products concerned and introduce
the procedures needed to ensure that all the formalities
to be completed run smoothly, Commission Regulation
(EC) No 519/2004 of 19 March 2004 derogating from
Regulation (EC) No 800/1999 as regards exports of milk
and milk products (4) and Commission Regulation (EC)
No 450/2005 of 18 March 2005 on proof that customs
formalities for importation of milk and milk products in
third countries have been completed as provided for in
Article 16 of Regulation (EC) No 800/1999 (5) provide
for a transitional period during which the proof that
customs
been
completed is made easier. That period expired on
31 December 2005.

importation

formalities

have

for

However, in many of the countries of destination appro-
priate procedures and adequate means to provide for the
necessary documents are still not in place. In order to
prevent traders from not being granted the export refund
for that reason, it is necessary to continue to provide for
a transitional regime for the year 2006. The transitional
provisions of Regulation (EC) No 450/2005 have caused
some confusion and interpretation questions among the
national competent authorities. It is appropriate therefore
to re-establish,
the transitional
provisions laid down in Regulation (EC) No 519/2004,
which have not caused any interpretation problem.

the year 2006,

for

the Member States,

It is appropriate to recall the provisions of Article 20 of
Regulation (EC) No 800/1999 allowing the competent
authorities of
in case any doubt
exists as to the destination of the exported products, to
require additional evidence for all refunds proving to
their satisfaction that
the product has actually been
placed on the market in the importing third country.

(4) OJ L 83, 20.3.2004, p. 4.
(5) OJ L 74, 19.3.2005, p. 30.

L 75/4

EN

Official Journal of the European Union

14.3.2006

(8)

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

the transport document and one of the documents listed in
Article 16(2) of Regulation (EC) No 800/1999.

HAS ADOPTED THIS REGULATION:

Article 1

For the purposes of applying Article 20 of Regulation (EC)
the

2.
No 800/1999 Member States shall
provisions laid down in paragraph 1 of this Article.

take into account

Article 2

1.
In the case of exports of products falling within CN codes
0401 to 0405 carried out under Article 31 of Regulation (EC)
No 1255/1999 for which the exporter is unable to provide the
referred to in Article 16(1) of Regulation (EC) No
proof
800/1999,
shall be deemed to have been
imported into a third country on presentation of a copy of

the product

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

It shall apply to export declarations accepted from 1 January
2006 until 31 December 2006.

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

Done at Brussels, 13 March 2006.

For the Commission

Mariann FISCHER BOEL
Member of the Commission