Commission Regulation (EC) No 1100/2006 of  17 July 2006  laying down, for the marketing years 2006/07, 2007/08 and 2008/09, detailed rules for the opening and administration of tariff quotas for raw cane-sugar for refining, originating in least developed countries, as well as detailed rules applying to the importation of products of tariff heading  1701  originating in least developed countries
Date: 2006-07-17
Institutions: European Commission
Subjects: cane sugar, import licence, import policy, least-developed country, originating product, raw sugar, tariff preference, tariff quota

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COMMISSION REGULATION (EC) No 1100/2006

of 17 July 2006

laying down, for the marketing years 2006/07, 2007/08 and 2008/09, detailed rules for the opening
and administration of tariff quotas for raw cane-sugar for refining, originating in least developed
countries, as well as detailed rules applying to the importation of products of tariff heading 1701
originating in least developed countries

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

duties provided for in the same Article, particularly given
the objective of providing duty-free and quota-free access
for such imports in accordance with Regulation (EC) No
980/2005. Imports pursuant to Article 12(5) of Regu-
lation (EC) No 980/2005 are not subject to additional
duties.

Having regard to Council Regulation (EC) No 980/2005 of 27
tariff
a
June
preferences (1), and in particular Article 12(6) thereof,

generalised

applying

scheme

2005

of

Having regard to Council Regulation (EC) No 318/2006 of 20
February 2006 on the common organisation of the markets in
the sugar sector (2), and in particular Articles 23(4) and 40(1)
and 40(2)(f) thereof,

Whereas:

(1)

(2)

Article 12(4) of Regulation (EC) No 980/2005 lays down
that, for products of tariff heading 1701 originating in a
country which according to Annex I to that regulation
benefits from the special arrangement for least developed
countries, the Common Customs Tariff duties are to be
reduced by 20 % on 1 July 2006, by 50 % on 1 July
2007, by 80 % on 1 July 2008 and by 100 % on 1 July
2009.

the reform of

Pursuant to Article 27 of Regulation (EC) No 318/2006
and to Article 36 of Commission Regulation (EC) No
951/2006 of 30 June 2006 laying down detailed rules
for the implementation of Council Regulation (EC) No
318/2006 as regards trade with third countries in the
sugar sector (3), additional duties may be imposed on
imports where certain conditions are met. Within the
framework of
in
the sugar sector, analyses have been made on quantities
which are likely to be imported from least developed
countries pursuant to Article 12(4) of Regulation (EC)
No 980/2005. Within these quantitative limits, such
imports are unlikely to disturb the Community market.
Therefore, the full application of additional duties to such
imports would be disproportionate, and any additional
duties on such imports should be reduced commensu-
rately with the reductions in Common Customs Tariff

the common market

(1) OJ L 169, 30.6.2005, p. 1.
(2) OJ L 58, 28.2.2006, p. 1.
(3) OJ L 178, 1.7.2006, p. 24.

(3)

(4)

(5)

(6)

by

Regulation

Commission

Article 12(5) of Regulation (EC) No 980/2005 lays down
that, until
those Common Customs Tariff duties are
entirely suspended, a global tariff quota at zero duty is
to be opened every marketing year for raw cane-sugar for
refining of CN code 1701 11 10, originating in a least
developed country. Such a tariff quota was made
available
(EC) No
1381/2002 of 29 July 2002 laying down detailed rules
for the opening and administration of the tariff quotas
refining, originating in least
for
developed countries, for the marketing years 2002/03
to 2005/06 (4), and is to continue to be made available
until 30 June 2009. The tariff quota for the marketing
to 149 214 tonnes,
year 2006/07 is
expressed as ‘white-sugar equivalent’,
for products of
CN code 1701 11 10. For
following
marketing years, the quota is to be increased by 15 %
over the quota of the previous marketing year.

raw cane-sugar

to be equal

each of

the

for

The opening and administration of those tariff quotas
should be implemented within the framework of
the
common trading system established by Regulation (EC)
No 318/2006,
in particular as regards the system of
applications for import licences.

The quantities of sugar for refining benefiting from the
reduced Common Customs Tariff duties or from the
global tariff quotas should be imported under conditions
which meet the traditional supply needs for refining of
the Member States, referred to in Article 29 of Regu-
lation (EC) No 318/2006.

To ensure an adequate price for the raw sugar exported
by least developed countries
to the Community, a
minimum price to be paid by the refiners should be
fixed. The purchase price paid should be at least equal
to the guaranteed price referred to in Article 30(1) of
Regulation (EC) No 318/2006.

(4) OJ L 200, 30.7.2002, p. 14.

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(7)

(8)

(9)

(10)

The general rules as regards import licences, provided in
Commission Regulation (EC) No 1291/2000 of 9 June
2000 laying down common detailed rules for the appli-
cation of the system of import and export licences and
advance fixing certificates for agricultural products (1), as
well as the special detailed rules for the sugar sector,
established by Regulation (EC) No 951/2006, apply.
For the management of imports and in order to ensure
there is a need for
that annual
import licences
detailed rules concerning the issue of
for raw sugar.

limits are respected,

Since the global tariff quotas do not provide for a margin
to exceed those quantities, the Common Customs Tariff
duty, reduced in accordance with Article 12(4) of Regu-
lation (EC) No 980/2005, should apply to all quantities
imported in excess of
those figuring on the import
In order to avoid an excess of imported raw
licence.
sugar
developed
in
countries, provisions are necessary to ensure that the
imported quantities of sugar are effectively refined by
the end of the marketing year or before a certain date
set by the Member State.

the Community

from least

Because of the traditional supply need set per Member
State in the sector for sugar refining and of the need to
maintain strict control of the sharing out of quantities of
sugar to be imported, it is desirable to provide that the
issue, as well as the transfer, of
licences be
restricted to full-time refiners.

import

Since the marketing year for 2006/07 will
last for 15
months and that the marketing years for 2007/08 and
the first year to
2008/09 will run from October of
September of the following year,
the volumes of the
annual
tariff quotas provided for in Article 12(5) of
Regulation (EC) No 980/2005 should be adjusted in
consequence.

Regulation
Community Customs Code (2).

(EEC) No

2913/92

establishing

the

(14)

The provisions concerning the proof of origin, set out in
Articles 67 to 97 of Commission Regulation (EEC) No
2454/93, establish the definition of the concept of origi-
nating products, to be used for the purposes of gener-
alised tariff preferences.

(15)

The Management Committee for Sugar has not delivered
an opinion within the time-limit set by its chairman.

(16)

The measures provided for in this Regulation are in
accordance with the opinion of
the Generalised
Preferences Committee,

HAS ADOPTED THIS REGULATION:

Article 1

This Regulation lays down, for the marketing years 2006/07,
2007/08 and 2008/09:

— the rules for the opening and administration of the global
tariff quotas for raw cane-sugar for refining of CN code
referred to in Article 12(5) of Regulation
1701 11 10,
(EC) No 980/2005, and

— the rules applying to the importation of products of tariff
heading 1701, for the purposes of Article 12(4) and (5) of
Regulation (EC) No 980/2005.

Article 2

For the purposes of this Regulation:

(11)

In order to respect the annual quota quantity as set out
by Regulation (EC) No 980/2005, Member States should
communicate to the Commission the quantities of raw
sugar expressed as ‘white-sugar equivalent’.

— ‘marketing year’ means the marketing year referred to in
Article 1(2) of Regulation (EC) No 318/2006, beginning
on 1 October and ending on 30 September of
the
following year, except
for the marketing year 2006/07
which shall begin on 1 July 2006 and end on 30
September 2007,

(12)

In order to manage the imports effectively, Member
States should keep a record of the relevant data and
notify them to the Commission.

— ‘full-time refiner’ means a production unit:

(13)

For control purposes, imports should be subject to the
surveillance referred to in Article 308(d) of Commission
Regulation (EEC) No 2454/93 of 2 July 1993 laying
the implementation of Council
down provisions for

— the sole activity of which consists of refining imported

raw cane-sugar,

or

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

(2) OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regu-

lation (EC) No 410/2006 (OJ L 71, 10.3.2006, p. 7).

lation (EC) No 402/2006 (OJ L 70, 9.3.2006, p. 35).

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— which, in the marketing year 2004/05, refined a quantity
of at least 15 000 tonnes of imported raw cane-sugar,

The reference numbers and the rates of CCT and additional
duties that apply shall be as follows:

— ‘tel quel’ weight means the weight of the sugar in the natural

state.

(a)

for the import period from 1 July 2006 to 30 June 2007,
the reference number shall be 09.4370 and the fraction of
CCT and additional duties to be paid shall be 80 %;

Article 3

1.
The following global tariff quotas at zero duty, expressed
as ‘white-sugar equivalent’, shall be opened for imports of raw
cane-sugar for refining of CN code 1701 11 10, originating in a
country which, according to Annex I to Regulation (EC) No
980/2005, benefits from the special arrangement
least
developed countries:

for

— 192 113 tonnes for the marketing year from 1 July 2006 to

30 September 2007;

(b) for the import period from 1 July 2007 to 30 June 2008,
the reference number shall be 09.4371 and the fraction of
CCT and additional duties to be paid shall be 50 %;

(c)

for the import period from 1 July 2008 to 30 June 2009,
the reference number shall be 09.4372 and the fraction of
CCT and additional duties to be paid shall be 20 %;

— 178 030,75 tonnes for the marketing year from 1 October

2007 to 30 September 2008;

(d) for the import period from 1 July 2009 to 30 September
2009,
the reference number shall be 09.4373 and the
fraction of CCT and additional duties to be paid shall be
0 %.

— 148 001,25 tonnes for the marketing year from 1 October

2008 to 30 June 2009.

The reference numbers shall apply to a quantity not limited in
volume.

The quotas shall bear the order numbers 09.4360, 09.4361 and
09.4362, respectively.

Article 4

Each quota shall be opened on the first day of the marketing
year concerned and shall remain open until the last day of that
marketing year.

All Common Customs Tariff duties, as well as any additional
duties referred to in Article 27 of Regulation (EC) No 318/2006
and subject to Article 36 of Regulation (EC) No 951/2006, shall
not apply to imports under these quotas.

For imports, other than those referred to in paragraph 1,
2.
of products of tariff heading 1701 originating in least developed
countries, the Common Customs Tariff (CCT) duties, as well as
the additional duties referred to in Article 27 of Regulation (EC)
No 318/2006 and subject to Article 36 of Regulation (EC) No
951/2006, shall be reduced in accordance with Article 12(4) of
Regulation (EC) No 980/2005, by 20 % on 1 July 2006, by
50 % on 1 July 2007 and by 80 % on 1 July 2008; they shall
be suspended entirely as from 1 July 2009.

shall be

Such imports
in
accordance with the import period and the rate of reduction
that shall apply.

reference number

ascribed a

Imports referred to in Article 3(1) and (2) shall require an
import licence issued in accordance with Regulation (EC) No
1291/2000 and Regulation (EC) No 951/2006, subject to the
provisions of this Regulation.

Article 5

Applications for import licences shall be submitted to the

1.
competent body in the importing Member State concerned.

2. Within the limits referred to in Article 6(2), applications
for import licences for sugar for refining within the framework
of the traditional supply need referred to in Article 29(1) and
(2) of Regulation (EC) No 318/2006, may be submitted, for the
marketing year concerned, only to the competent bodies in the
Member States, by:

— the full-time refiners of the Member State concerned, until

30 June of the marketing year,

— any full-time Community refiner, as from 30 June until the

end of the marketing year.

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In the case of the imports referred to in Article 3(1),
3.
applications for import licences may be submitted from the
first day of the marketing year until the date of limiting the
issue of import licences referred to in Article 6(2).

318/2006, as well as a copy of a binding document
relating to the transaction and signed by both the buyer
and the supplier.

In the case of the imports referred to in Article 3(2), appli-
cations for import licences may be submitted from the first
day of the import period to which they relate.

A copy, certified by the competent authorities in the exporting
beneficiary country, of the certificate of origin Form A provided
for in Article 9(1) may be used in place of the export licence
referred to in (b).

Applications for import licences shall be submitted to the
4.
competent body in the Member State in which the applicant is
registered for VAT purposes.

Only one application for an import

5.
licence per order
number per week per applicant shall be allowed. Where, in a
particular week, more than one application is submitted by an
applicant for a particular order number, all of the applicant’s
applications for that order number for that week shall be
rejected and the securities lodged therefore shall accrue to the
Member State concerned.

Applications for import licences, as well as the licences

8.
issued, shall include the following entries:

(a)

in Box 8: the country or countries of origin (the country or
least
countries included in the special arrangement
developed countries, according to column D of Annex I
to Regulation (EC) No 980/2005),

for

(b) in Boxes 17 and 18: the quantity of sugar, expressed as

‘white-sugar equivalent’,

Applications

6.
the
marketing year to which they relate, and whether the sugar is
for refining or for purposes other than refining.

indicate

licences

import

shall

for

7.

Applications for import licences shall be accompanied by:

(c)

in Box 20:

— in the case of the imports referred to in Article 3(1):

‘Raw cane-sugar
to
refining,
Article 12(5) of Regulation (EC) No 980/2005. Order
No …’

imported pursuant

for

(a) proof that the applicant has lodged a security of EUR 20
per tonne of the quantity of sugar indicated in Box 17 of
the application for an import licence;

(the order number indicated in Article 3(1) for the
marketing year concerned)

(b) the original of

the export

licence (conforming to the
specimen appearing in the Annex), issued by the authorities
in the exporting beneficiary country, for an amount equal to
that given in the application for an import licence;

(c)

in the case of sugar for refining, a declaration by the
operator approved in accordance with Article 17 of Regu-
lation (EC) No 318/2006 that the quantity will be refined
before the end of the three-month period following the end
of the period of validity of the import licence;

(d) the approved operator’s pledge to make sure that

the
purchase price paid is at
to the guaranteed
price referred to in Article 30(1) of Regulation (EC) No

least equal

(or at least one of the equivalent phrases in another
official Community language).

— in the case of the imports referred to in Article 3(2):

‘Sugar imported pursuant to Article 12(4) of Regulation
(EC) No 980/2005. Reference No …’

(the reference number indicated in Article 3(2) for the
import period concerned)

(or at least one of the equivalent phrases in another
official Community language).

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Article 6

1. Member States shall keep a record of the applications for
import licences submitted for sugar for refining.

2. When a Member State for a particular marketing year has
received applications for import licences for sugar for refining
equal to or exceeding the limit referred to in Article 29(3) of
Regulation (EC) No 318/2006, the Member State shall notify
the Commission that the level of its traditional supply need has
been reached. Where appropriate,
the Member State shall
specify
allocation in proportion to the
the percentage
remaining balance to be given to each application for an
import licence for sugar for refining.

import

licences for sugar

3. Where applications for
for
refining for a particular marketing year are equal to the total
quantity referred to in Article 29(3) of Regulation (EC) No
318/2006,
the Commission shall notify the Member States
that the limit for the traditional supply need at the level of
the Community has been reached.

From the date of notification referred to in the first subpar-
agraph and until the end of the marketing year concerned,
the restriction provided for in Article 5(2) shall no longer apply.

Article 7

1. Member States shall notify the Commission, no later than
the first working day of the following week, of the quantities of
raw or white-sugar (where necessary, expressed as ‘white-sugar
equivalent’),
licences after
for which applications for import
applying the percentage allocation provided for in Article 6(2)
have been submitted during the preceding week. Member States
shall specify the marketing year concerned, the quantities by
country of origin and by eight-digit CN code, and whether
the sugar is for refining or for purposes other than refining.
If no application for an import licence has been submitted, the
Member States shall likewise notify the Commission.

The Commission shall draw up a weekly total of the
licences have

2.
quantities for which applications for
been submitted.

import

3.
In the case of the global tariff quotas referred to in Article
3(1), where applications for import licences exceed the quota
quantity for the current marketing year, the Commission shall
set a percentage allocation in proportion to the balance
remaining for the Member States to apply to each application
for an import licence, and shall notify the Member States that
the maximum quantity of
the quota concerned has been
reached and no further application for an import licence is
admissible.

4. Where the weekly total referred to in paragraph 2 reveals
the existence of available quantities of sugar for which the

maximum quantity
Commission shall
maximum quantity is no longer attained.

reached
been
inform the Member

had

previously,
that
States

the
the

Article 8

1.
The import licences shall be issued on the third working
day following that of the notification referred to in Article 7(1).
the limitation
The quantities
imposed by the Commission in accordance with Article 7(3).

take account of

issued shall

For imports referred to in Article 3(1), the import licences
2.
shall be valid until the end of the marketing year to which they
relate.

For imports referred to in Article 3(2), the import licences shall
be valid until the end of the import period to which they relate.

3. Member States shall notify the Commission of the quan-
tities of sugar for which import licences were issued during the
previous week, and shall specify the country of origin and
whether the sugar is for refining or for purposes other than
refining.

4. Where an import licence is transferred in accordance with
Article 9 of Regulation (EC) No 1291/2000, the titular holder
shall
immediately inform the competent authorities in the
Member State which issued the original certificate.

By way of derogation from Article 35(2) of Regulation
5.
(EC) No 1291/2000,
for
purposes other than refining is returned to the issuing body:

the import

licence for

sugar

if

(a)

in the first 60 days of its validity, the security forfeit shall be
reduced by 80 %;

its validity and the 15th day
(b) between the 61st day of
following the end of
its validity in accordance with
paragraph 2, the security forfeit shall be reduced by 50 %.

shall

States

6. Member
the
Commission of the quantities for which import licences have
been returned since the date of their previous notification to
this effect. The quantities set out in the licences returned in
accordance with paragraph 5 may be reallocated.

simultaneously

notify

Article 9

1.
Proof of the originating status of the imports referred to
in Article 3(1) and (2) shall be furnished by means of a certi-
ficate of origin Form A issued in accordance with Articles 67 to
97 of Regulation (EEC) No 2454/93.

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At import and in addition to the proof of origin referred
shall be

2.
to in paragraph 1, a supplementary document
presented to the customs authorities, bearing:

(a)

the serial number of the certificate of origin Form A referred
to in paragraph 1, and the beneficiary country in which it
was issued;

(b) as appropriate:

the phrase ‘Order No … — Regulation (EC) No 1100/2006’

(i.e., the order number indicated in Article 3(1) for the
marketing year concerned),

or

accordance with Article 12(4) of Regulation (EC) No
980/2005 and applicable on the date of release for free circu-
lation, shall apply to all quantities of white ‘tel quel’ sugar by
weight, or raw sugar converted into ‘white-sugar equivalent’,
licence
imported in excess of
referred to in Article 5.

those shown on the import

3.
The undertaking which applied for the import licence for
refining shall, within the three months following the end of the
time-limit
show
acceptable proof of refining to the Member State which issued
the licence.

refining according to Article 5(7)(c),

for

Except in the event of force majeure,

4.
if the sugar is not
refined within the time limit, the undertaking which applied for
the licence shall pay an amount of EUR 500 per tonne for the
quantities concerned.

the phrase ‘Reference No … — Regulation (EC) No
1100/2006’

(i.e., the reference number indicated in Article 3(2) for the
import period concerned)

Article 11

The Member States referred to in Article 29 of Regulation (EC)
No 318/2006 shall communicate to the Commission:

(or at least one of the equivalent phrases in another official
Community language);

(a) before the end of each month,

the quantities of sugar
expressed by weight ‘tel quel’ and as ‘white-sugar equivalent’,
actually imported the third month before;

(c)

the date of loading of the sugar in the exporting beneficiary
country, and the marketing year in respect of which the
delivery is being made;

(b) before 1 March, for the previous marketing year:

(d) the eight-digit CN code of the sugar.

year:

(i) the total quantity actually imported for that marketing

3.
The interested party shall provide the competent authority
in the Member State of release for free circulation, for control
purposes of at least the quantities, a copy of the supplementary
document referred to in paragraph 2 containing information
relating to the import operation,
in particular the degree of
polarisation indicated, and the ‘tel quel’ quantities by weight
actually imported.

4. Where import licences are transferred pursuant to Article
8(4), the Member State shall collect the completed certificates of
the certificates to the
origin Form A and send a copy of
Member State which initially issued the import licence.

Article 10

1.
Each Member State shall keep a record of the quantities of
raw and white-sugar actually imported with the certificates of
origin referred to in Article 9(1), where necessary converting the
quantities of raw sugar into ‘white-sugar equivalent’ on the basis
of the polarisation stated, applying the methods set out in Point
III of Annex I to Regulation (EC) No 318/2006.

Pursuant

2.
to Article 50(1) of Regulation (EC) No
1291/2000, the Common Customs Tariff duties, reduced in

— in the form of sugar for refining, expressed by
weight ‘tel quel’ and as ‘white-sugar equivalent’,

— in the form of

expressed by weight
equivalent’

sugar other

refining,
than for
‘tel quel’ and as ‘white-sugar

(ii) the quantity of sugar, expressed by weight ‘tel quel’ and

as ‘white-sugar equivalent’, actually refined.

Article 12

1.
The notifications referred to in Article 7(1), Article 8(6)
in
and Article 11 shall be effected by electronic means
accordance with the format provided by the Commission to
the Member States.

At the Commission’s request, Member States shall provide
2.
details on the quantities of sugar released for free circulation
under the preferential tariff arrangements during any particular
months, pursuant to Article 308(d) of Regulation (EEC) No
2454/93.

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

Article 13

It shall apply from 1 July 2006.

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

Done at Brussels, 17 July 2006.

For the Commission

Peter MANDELSON
Member of the Commission

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ANNEX

Specimen of the export licence referred to in Article 5(7)(b)